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--- /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": 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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. 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{"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