diff --git "a/reports/chunks/Kamuli District Local Governmnent Report Of The Auditor General 2023.chunks.json" "b/reports/chunks/Kamuli District Local Governmnent Report Of The Auditor General 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kamuli District Local Governmnent Report Of The Auditor General 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORiciwyar,", "metadata": {"headings": [{"headings_0": {"content": "ORiciwyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORiciwyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORiciwyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS \nRTT Hen, iii ET EEE er QD ION 1 cvs na cane sauce anita cae Wen dima Rates Kai Stns vans ave nue unre wann an nn nun a He Kan \nEEE EN EEE EN Br ER 1 er EEE TEE nen Key Audit Malters \n1 nun cxstcrikcketsdcienescsensaeneunravseras conreminsewaeyenaweeeneenas tne vemn ee enmannanws 1.0 Implementation of the Approved Budgets \n1 con mann en un nennen 2.0 Management of the Government Salary Payroll \n9 ..eeeeesssseeununnnnnnnnnnnnnnnnnnnnnnnnnennnnnnnnnnn OE i EEE 13 EEE \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS) \n13 nenne. POST EEE 30 EEE TE TE TE Management's Responsibility for the Financial StateMents.......0.cccccccccccessesescesessstcesersaeeees 30 Auditor\u2019s Responsibility for the Audit of Financial Statements.......c:ccccccsscccesessssscceseesssesenes 30 Other Reporting Responsibilities...........ssscccccssesssccsscssssecesseesecseeneeceesesseeeseenuacesessuucerseaees a1 Report On the Audit of Cornpliainee with Legislation \n31 cds cus cnxs comsssenes uns nn nen manna crane 4.0 implementation of the Parish Development MOdel.....ccccccsscccsccccccccscceccceccsecesersesens 31 Er EEE 40 \nList of Acronyms \nL Acronym \\| Meaning \\_ \u00c4 \u0131DLG\\_ Gou \n\\| Government. u District", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Government Local", "metadata": {"headings": [{"headings_0": {"content": "Government Local", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Government Local", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "HCMS_ . Human Capital Management System.", "metadata": {"headings": [{"headings_0": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}, {"headings_1": {"content": "Government Local", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ICT and Communication", "metadata": {"headings": [{"headings_0": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}, {"headings_1": {"content": "Government Local", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_______| fF Information Technology _", "metadata": {"headings": [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_INTOSAI \\| \n\u201eInternational Organization of Supreme Audit Institutions \\|: \\| and Payroll system \n\\|IPPS. Integrated Personnel le \\| [ ISSAIS. MER a International \u00ab of Supreme. \nStandards Audit Institutions \\_ \\\\ LGFAM \nLocal Government Financial and Accounting Manual, \n2007 El Na)", "metadata": {"headings": [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}, [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|LGFAR | Financial Manual, 2007 .", "metadata": {"headings": [{"headings_0": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}, {"headings_1": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Government and Accounting \\|", "metadata": {"headings": [{"headings_0": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}, {"headings_1": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LGPPDA_ oO Authority", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}, {"headings_1": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u201eLocal Government Public Procurement and Disposal 'LLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}, {"headings_1": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|ILR_", "metadata": {"headings": [{"headings_0": {"content": "|ILR_", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "|ILR_", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Local", "metadata": {"headings": [{"headings_0": {"content": "Local", "page": 4, "level": 1}}, {"headings_1": {"content": "|ILR_", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Revenue", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 4, "level": 1}}, {"headings_1": {"content": "Local", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IMDASs", "metadata": {"headings": [{"headings_0": {"content": "IMDASs", "page": 4, "level": 1}}, {"headings_1": {"content": "Revenue", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ministries, Departments and \u2018Agencies on MoES \\| Ministry. of Education \n\\_MoFPED \\_\\_ \nMinistry of Finance, \nPlanning and Economic Development \\_ \\_ MoGLSD\\_ \\_\\| Ministry Labour and a", "metadata": {"headings": [{"headings_0": {"content": "IMDASs", "page": 4, "level": 1}}, {"headings_1": {"content": "Revenue", "page": 4, "level": 1}}, [{"headings_0": {"content": "IMDASs", "page": 4, "level": 1}}, {"headings_1": {"content": "Revenue", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2018| of Gender, Social Development air:", "metadata": {"headings": [{"headings_0": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}, {"headings_1": {"content": "IMDASs", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "MoLG \\| Ministry of Local Government \u2018NAA National \n\\| Audit Act \\_ iM", "metadata": {"headings": [{"headings_0": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}, {"headings_1": {"content": "IMDASs", "page": 4, "level": 1}}, [{"headings_0": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}, {"headings_1": {"content": "IMDASs", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "NTR", "metadata": {"headings": [{"headings_0": {"content": "NTR", "page": 4, "level": 1}}, {"headings_1": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-Tax \\_ \\\\ \\_ on", "metadata": {"headings": [{"headings_0": {"content": "NTR", "page": 4, "level": 1}}, {"headings_1": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201aRevenue", "metadata": {"headings": [{"headings_0": {"content": "\u201aRevenue", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "OAG Office of the. \n3 Auditor \\_ General Int \u201auf ie", "metadata": {"headings": [{"headings_0": {"content": "\u201aRevenue", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR", "page": 4, "level": 1}}, [{"headings_0": {"content": "\u201aRevenue", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "'PBS", "metadata": {"headings": [{"headings_0": {"content": "'PBS", "page": 4, "level": 1}}, {"headings_1": {"content": "\u201aRevenue", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Program. Budgeting. System u \n' \ni \\| PCA\\_ \\| Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "'PBS", "page": 4, "level": 1}}, {"headings_1": {"content": "\u201aRevenue", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 4, "level": 1}}, {"headings_1": {"content": "'PBS", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Deduction Management System ee \n\\| \u00a9 at bi", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| PDU", "metadata": {"headings": [{"headings_0": {"content": "| PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\| Procurement & Disposal Unit \n\\_ \n. PFMA Public Finance Management Act \n\\| PFMR Public Finance Management \nRegulations N i", "metadata": {"headings": [{"headings_0": {"content": "| PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 1}}, [{"headings_0": {"content": "| PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "/PPDA", "metadata": {"headings": [{"headings_0": {"content": "/PPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "| PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "/PPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "| PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, {"headings_1": {"content": "/PPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "TSA", "metadata": {"headings": [{"headings_0": {"content": "TSA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_\\| \n\\| Treasury Single Single Account TSSAA \\_\\_ Treasury Sub Account. UBA \\| Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "TSA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, [{"headings_0": {"content": "TSA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_ _UCF", "metadata": {"headings": [{"headings_0": {"content": "_ _UCF", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "metadata": {"headings": [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": ". UCLA \n\u0131 Uganda Intergovernmental and \n\\| UgIFT \\| Uganda \nFiscal Transfers Program for Results UGK \\_\\_\\_\\_ Uganda Shilling \n\\|USMID \\_\\_\\_\\_ Uganda Support to \nMunicipal infrastructure Development en \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Kamuli District Local Government, which comprise the Statement of Financial Position as at 30!\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kamuli District Local Government for the year ended 30%\" June, 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}, [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the TESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kamuli District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kamuli district had a budget of UGX.71,323,962,790 out of which UGX.68,871,612,715 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}, [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}]], "page": 5, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Details Budget Warrants UGX \nUGX \nRecurrent (Wage 39,054,564,959 39,054,564,959 Recurrent (Non-wage) 18,105,488,492 16,810,142,651 Development 14,163,909,339 \\_13,006,905,105 71,323,962,790 68,871,612,715 \nOut of the total warrants of UGX.68,871,612,715, I reviewed expenditure on activities/outputs worth UGX.44,965,641,848 (65%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}]], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Actual Cumulative Cumulative % expenditure Actual out of total UGX expenditure warrants u 1 Wage expenditure (Payroll, 37,741,960,381 mene 37,741,960,381 5 5% pension & Gratuity audit/FS- \naudit", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "mr 55%", "metadata": {"headings": [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "audited \nST re m rn Formerly SFG \nTe m m \\| projects \nInfrastructure \nFocus area-Water development 1,142,315,772 43,708,049,265 63% grant (Piped water, and Rural \nwater and Sanitation grant \nOutputs/activities under budget 1,257,592,583 44,965,641,848 65% performance review (URF Road \nObservation Recommendation \\| Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}, [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "local revenue of UGX.686,537,125 however; by the end of the Officer \nshould year, only UGX.502,886,758 had been collected representing devise strategies to 73% performance. The summary is in the table below and the ensure that all the details are in Appendix 1. \nbudgeted revenue is adequately No Source Approved Actual Variance collected. budget \nCollections \n1 Tax \\| 314,456,210 339,908,913 -25,452,703 \nRevenues \n2 \\| Non-Tax 372,080,915 162,977,845 209,103,070 \nRevenues BEE \nTotal \n[\\| 502,886,758 183,650,367 \\| \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities like; Administration monitoring and supervision, support to Council sittings, Staff welfare and Utilities. \nThe Accounting Officer attributed the under collection of local revenue to; \ne Foot and Mouth disease (FMD) leading to a quarantine on all the cattle markets affecting the major source of Local Revenue. \ne Inadequate royalties from Isimba Hydro-power plant in Kisozi and Magogo sub counties. \nRecruitment of staffs at the close of the FY which affected oe \nLST collections. \no Failure by prospective farmers to co-fund under the Micro-Scale Irrigation programme. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.68,598,556,873 to The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}]], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should UGX.67,295,460,415 was warranted resulting in a shortfall of engage the relevant UGX.1,303,096,458 representing 98% performance. \nauthorities to ensure that all The performance of warrants for each of the programmes is budgeted funds are shown in the table below; \nwarranted. \nProgramme Approved Warrants % \nObservation \nRecommendation Private sector 53,013,876 53,013,876 100% \ndevelopment \nPublic sector 7,622,327 ,863 7,347,342,664 96% \ntransformation \nTourism development 1,500,000 1,500,000 \nGrand Total 68,598,556,873 67,295,460,415 \nThe UGX.1,303,096,458 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of warranted implemented the unimplemen ted activity Human capital 718,603,844 UNICEF Immunisation, development \nactivities on ECD activities immunisatio, \nwash activities, \nECD activities \nin education \nIntegrated 302,437,596 Road Maintaining of transport maintenanc, roads infrastructure \nand \nconstruction \n274,985,199 Gratuity and Some pension pensioners not paid \n7,069,819 \n1,303,096,458 \nAs a result of failure to warrant the budgeted funds, the district could not implement the following; \ne Child settlement activities like transporting abandoned children to children homes, sensitisation, capacity building and training of para-social workers \nThe Accounting Officer attributed the shortcoming to; \nFailure by Uganda Road Fund (URF) to release all the funds e \nas we budgeted. \ne Under release of funds UGX.86,000,000 out of the budgeted UGX.280,0000,000 by the OPM through the Parish Community Association (PCA) for the construction of two classroom blocks at Nababirye Primary School. \ne Late release of pension and gratuity funds when the IFMS \nObservation \nRecommendation Human capital 1,221,158,629 695,487,456 57% \ndevelopment \nGrand Total 1,896,599,029 1,073,265,542 \nl \nThe UGX.823,333,487 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of warranted implemented the unimplement ed activi Community 297,662,314 Empowerment Mind-set mobilization and Mind-set change and mind-set Change activities change \n2 Human 525,671,173 UNICEF Wash and ECD capital activities on Activities development \nimmunisation, wash activities \n, ECD activities in education \nGrand Total 823333487 \\|\\|] \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \noe UNICEF activities on immunisation, wash activities, ECD activities in education \nThe Accounting Officer explained that UNICEF under released funds meant for the Community, Health and Education", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "departments.", "metadata": {"headings": [{"headings_0": {"content": "departments.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Utilization of Warrants \nOut of the total warrants of UGX.68,871,612,715 availed during The", "metadata": {"headings": [{"headings_0": {"content": "departments.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "the year, UGX.64,036,779,770 was utilized by the entity resulting Officer \nshould in un-utilized warrants of UGX.4,834,832,945 representing ensure that all utilization of 93% as shown in the table below; \nwarranted funds are utilised \nin Programme Warrants Utilised % accordance with the warrants utilisation approved budget. \nand mind-set change \nObservation \nRecommendation The warrants that were not utilized were meant for the following \nkey activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nProgram Warrants not Activities Reason for me Utilized affected the \nby the underutilizati under on of utilization warrants Agro- \n3,286,219,499 Supply of Farmers cannot industrializ \nAgricultural afford the co- ation equipment. funding component for the irrigation equipment Communit 19,947,840 Empowerm Funds received ent and late for mobilizatio Mind-set implementation n and Change of activities mind-set", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "change", "metadata": {"headings": [{"headings_0": {"content": "change", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Developme 124,507,824 Payment of Positions not nt plan salary filled up implement \nation \n4 Governanc 310,658,360 Staff not on e and payroll", "metadata": {"headings": [{"headings_0": {"content": "change", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "security", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 10, "level": 3}}, {"headings_1": {"content": "change", "page": 10, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "5 Human 739,982,375 Salary, Pensioners capital Pension, missing some developme documents to nt access pension", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 10, "level": 3}}, {"headings_1": {"content": "change", "page": 10, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll", "metadata": {"headings": [{"headings_0": {"content": "payroll", "page": 10, "level": 2}}, {"headings_1": {"content": "security", "page": 10, "level": 3}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6 Integrated 20,376,653 Road Funds came in transport \nconstructio late so were infrastruct \nn for Kiroba not utilised. ure and - \nservices \nNamisamb \nya low cost", "metadata": {"headings": [{"headings_0": {"content": "payroll", "page": 10, "level": 2}}, {"headings_1": {"content": "security", "page": 10, "level": 3}}, [{"headings_0": {"content": "payroll", "page": 10, "level": 2}}, {"headings_1": {"content": "security", "page": 10, "level": 3}}]], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "sealing", "metadata": {"headings": [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Public 454,469,650 Primary RBF funds were sector \nHealthCare not sent to the transforma District but tion directly to facilities \nNo Observation Recommendation \\| The funds for pensions and gratuity of UGX.255,959,702 \noe \nwere released on the 22\" June 2023 as the FY was \nclosing hence was not utilized. \n1.5 Lack of a ropriate\\_ performance indicators and targets \nin the work plans \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall Officer \nshould indicate the key performance indicators to be used to gauge the ensure that all outputs. activities have", "metadata": {"headings": [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}, [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}], [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}], [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], "page": 11, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Part A of the performance contract for Accounting Officers performance outlines the core performance requirements against which their indicators \nand performance should be assessed in regard to achievement of targets. \nplanned results. This requires the Accounting Officer to be \nassessed on the extent to which annual key performance \nindicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 10 outputs with a total of 42 activities. I noted the following; \noe 9 outputs with 37 activities had clear performance indicators and targets. \ne 1 output with 5 activities did not have clear performance indicators and targets as summarized in the table below. \nTable showing performance indicators and targets \nCategory of No. of No of No. of No of Expen % outputs output activit Activitie activities diture Quanti s ies in s with without Amou ficatio sampl the clear clear nt n of ed outpu perform performa (UGX) output ts ance nce Bn s indicato indicators \nrs and and \ntargets targets \nquantified 37 0 90% \nOutputs not fully 4 10% uantified \n100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nObservation \nRecommendation \nthem with potential e One (1) outputs with fifteen (15) activities worth beneficiaries of the UGX.0.58Bn were partially implemented. All the three (3) micro-irrigation activities were partially implemented. \nprogramme to fund the co-payments. In Table showing performance indicators and targets \naddition, the Category of No. of No of No. of No of \nExpendi Accounting Officer outputs output activit Activitie activitie iviti ture \ns ies in \\|s fully s \nAmount should engage assess \nthe impleme partiall i (UGX\u2019 relevant authorities ed output Bn) to select more suppliers for the installation \nof", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}, [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "irrigation equipment.", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], "page": 12, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "implemented outputs \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activity of supply and installation of Irrigation equipment to farmers who have successfully made co-payment for irrigation equipment. \nThe Accounting Officer attributed the partial/un-implemented activities to; \ne Failure by prospective beneficiaries of the Micro scale Irrigation programme to meet their co-funding obligation citing high co-funding amounts \nOnly one contractor selected to install all the Irrigation equipment for Kamuli District. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo Focus Key Observation area \nConstruction of seed schools (Kagumba and Nabwigulu Seed schools not seed schools) on going and structures were at beam functional yet. Still work", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}, [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}]], "page": 12, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. level as at the inspection date 16\" November 2023. The in progress \nworkers on site were not wearing protective gears e.g. \nUGIFT Helmets, Gumboots \nAt the inspection time on 16\u00b0 November 2023, the staff Staff house not in use house was substantially completed pending fixing of the \nwardrobes but was not yet in use \nMicro \nAs at 30 June 2023 only 21 farmers had made Co- Intended objective for\n2. scale \npayment for the irrigation equipment out of the targeted the irrigation scheme irrigation \\| 81 farmers. \nnot achieved yet. \n, \nAt the time of inspection 16% November 2023 the Classroom has only 7 Educatio classroom block at Nawango P/s was completed desks which are not n", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "however, it had loose window fittings, broken glasses enough. \ndevelop and no noticeboard. \nment \nAt the time of inspection 16 November 2023 the Floor needs to be Grant \nclassroom block St Joseph\u2019s Bugondha \u2014 Butaaga P/s redone.", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(SFG)", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 13, "level": 1}}, {"headings_1": {"content": "irrigation equipment.", "page": 12, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "was completed but had a cracked floor. No latrine only have 2 stance for staff. \nSoak pit left open and not filled with hard-core hence Water", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 13, "level": 1}}, {"headings_1": {"content": "irrigation equipment.", "page": 12, "level": 2}}, [{"headings_0": {"content": "(SFG)", "page": 13, "level": 1}}, {"headings_1": {"content": "irrigation equipment.", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|\" 4", "metadata": {"headings": [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "breading site for mosquitoes and hazardous to children . \nGrant \nplaying around the borehole. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKamuli DLG had a wage budget of UGX.39,054,564,959 out of which \nsummarized in the table below and the details are in Appendix 2. \nApprov Revise Warran Payment Unspent ed \nd ts UGX. s UGX. Balance Budget Budget UGX. Bn UGX. Bn \nUGX Bn \nFrom the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education", "metadata": {"headings": [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}, [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "department.", "metadata": {"headings": [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the under-utilisation was due to delayed approvals of recruitment and replacement of employees who have either retired or died, and withholding of salaries for some employees on disciplinary actions. \nValidation of employees on the entity payroll \nThe District had 3,133 employees on the IPPS payroll of which \nThe Accounting 3,046(97.2%) were fully verified,O (0%) partially verified, 05 Officer should; (0.2%) not verified, and 82 (2.6%) did not show up. \nmaintain an \nupdated payroll In addition, 13 individuals had not accessed the payroll by end ensuring \nthat \nof June, 2023. These were captured as new records in my", "metadata": {"headings": [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}, [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}], [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}], [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "prompt", "metadata": {"headings": [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "determination of the District wage bill. \nadjustments are made for any new The following observations were made; \nstaff as well as \ndeletion \nof \na) 3,046 (97.2%) employees appeared for the validation employees who exercise and presented all the pre-requisite documents to \nhave ceased to be \nconfirm their existence and regularity of recruitment. \npersonnel of the District. \nb) 0(0%) employees appeared for headcount were partially \nvalidated due to lack of minutes/extracts from other Ensure \nthat \nService Commissions to support their first appointment. \nverification of \npersons recruited c) A total of 5 (0.2%) employees on the payroll appeared for \nby the ESC is validation but did not satisfy the requirements of the carried out prior validation exercise, hence were not verified. \nto approval of access to the \nd) A total of 82(2.6%) employees on the payroll did not \nDistrict payroll. appear for the validation and were categorised as follows; \naccounted for and these were omitted from the validated", "metadata": {"headings": [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}, [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e Ensure that abscondment \ne) 13 individuals whose names were not on the District's cases \nare payroll by June 2023, appeared for the validation exercise. concluded and These individuals were included on the validated payroll, \nrecommendations upon confirmation by the Accounting Officer regarding made to the their status. \nDistrict Service Commission for The Accounting Officer explained as follows; \naction.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "o The newly recruited staff were captured and accessed The Ministry of payroll in the months of July and August 2023. \nPublic Service should \nmake oe The staff did not satisfy the minimum requirements to arrangements to qualify as genuine employees on the payroll were validate any staff Secondary School teachers who are appointed by who have been Education Service Commission. However, management genuinely \nhad written to Ministry of Education and Sports to give accounted for by a status report on the matter. \nthe Accounting Officer. \nThe staff who did not appear for the headcount and \ne \nwere confirmed to have exited the district were still on \npayroll due challenges in accessing required documents \nincluding National ID and Powers of Attorney for the \ndeceased staff. However, they were not being paid. \noe The verified individuals not on the district payroll (captured as new) was attributed to delays in submission of required documents by staff. However, \nthe staff accessed payroll for the months of July and August 2023. I 2.3 aconsistencies in Employee Details \n= A total of 523 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}, [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}], [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured Officer \nshould by NIRA on the National IDs. The information is critical in the ensure \nthat identification of an individual. \nemployee records are duly updated Inconsistent information undermines the integrity of the and brought to the District's records and may complicate the employee service attention of the history and retirement procedures. Where the errors in dates Ministry of Public of birth increase the length of service, it may lead to the Service within a \nUGX.90,428,382 and under computation of reconciliation of UGX.280,563,384. the amounts before effecting b) Over-remittance of UGX.84,539,804 and under-remittance payments. In of UGX.738,507,215 of statutory deductions were made by addition, all the entity during the period. \nadjustments to the amounts on \nc) Over-remittance of UGX.5,019,866 and under-remittance the payroll of UGX.307,038,302 of non-statutory deductions were register should made by the entity during the period. \nbe approved by the Accounting The Accounting Officer explained as follows; \nOfficer and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "properly", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e The variances were due to errors on the IPPS \ndocumented. \nregister where by some names come with two \nsalaries and only one is paid. \nShould put in e Reconciliations were done for FY 2021-2022 and \nplace controls to 2022-2023 and there was no over payment as \nensure that non- \nstated. However, evidence of the reconciliations was", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "statutory", "metadata": {"headings": [{"headings_0": {"content": "statutory", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "not availed for audit verification. \ndeductions are", "metadata": {"headings": [{"headings_0": {"content": "statutory", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "always accurately", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 16, "level": 3}}, {"headings_1": {"content": "statutory", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "computed and promptly paid as per the payroll", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 16, "level": 3}}, {"headings_1": {"content": "statutory", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "register.", "metadata": {"headings": [{"headings_0": {"content": "register.", "page": 16, "level": 2}}, {"headings_1": {"content": "always accurately", "page": 16, "level": 3}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In addition, all adjustments to the amounts on \nthe payroll register should be approved by the Accounting Officer and", "metadata": {"headings": [{"headings_0": {"content": "register.", "page": 16, "level": 2}}, {"headings_1": {"content": "always accurately", "page": 16, "level": 3}}, [{"headings_0": {"content": "register.", "page": 16, "level": 2}}, {"headings_1": {"content": "always accurately", "page": 16, "level": 3}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "properly", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "documented. \n2.5 \nDelayed deletion of employees from the payroll \nI noted that UGX.13,919,693 was paid to 09 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}, [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}], [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "either been retired, transferred, absconded or died. These Officer \nshould \nresulted into financial loss to government. \nsensitize all \ni. \nOut of 409 approved positions, a total of 282 (69%) and also to engage positions were filled leaving a gap of 127 (31%) relevant \nvacant positions. stakeholders to", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "develop", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], "page": 17, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and ii. The entity did not have an approved and costed staff implement \na establishment for primary, secondary and tertiary consolidated costed institutions while the staff structure for health facilities staff structure for issued by Ministry of Health was not incorporated into the District. \nthe district approved structure. \nThe Accounting Officer explained that not all positions on the \napproved staff establishment had been cleared for recruitment \ndue to limited resources and also acknowledged the short \ncoming of not having an approved and costed staff \n\\| establishment. \\| \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the and below are my key findings and recommendations; \n3.1 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the district received education development grant of UGX.1,148,967,957 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.1.1 Positive observations \nI noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}, [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}]], "page": 17, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "o The District paid a sum of UGX.1,139,867,956 to approved eligible activities only. o The Project Management and Procurement Committees of Kamuli District sought guidance from the district specialists for all contracts under Education Development Grant. \no All reviewed Projects which could result in environment and social risks/impacts had contracts signed with Particular condition of contract clause. \no All 3 Projects worth UGX.245,274,234 had their contract managers appointed from user groups or sector specialists. \noe All the 3 projects worth UGX.245,274,234 were sufficiently supervised by their respective user committees \nAll the 3 Projects worth UGX.245,274,234 were reviewed by the internal auditor. oe \n3.1.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3.1.2.1 Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nA review of the budget allocations of Education Development grant revealed that less than 95% of the grant was allocated to the capital development works as shown in the table below; \nCategory Budget Standard %age %age budget Remarks Amount budget allocation allocation (C) \nas per guidelines \nC=(A/B) \nCapital 1,034,071,200 At least 95% 90% Allocation expenditure(A) inconsistent with guidelines Investment \n114,896,757 More than zero but up \n10% Allocation service costs(B) to 5% \ninconsistent with guidelines \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}, [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}]], "page": 18, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "activities/items.", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 18, "level": 1}}, {"headings_1": {"content": "develop", "page": 17, "level": 8}}], "page": 18, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "addition, the Accounting Officer should engage the relevant authorities to obtain additional funding for supervision of projects. \n3.1.2.2 Failure of PMCs to submit monthly Project/program progress and financial", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 18, "level": 1}}, {"headings_1": {"content": "develop", "page": 17, "level": 8}}, [{"headings_0": {"content": "activities/items.", "page": 18, "level": 1}}, {"headings_1": {"content": "develop", "page": 17, "level": 8}}]], "page": 19, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that it\u2019s important to file all critical documentation related to the Project Site meetings. The Contract Manager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site. I noted that the PMCs did not submit monthly physical progress and financial reports as per guideline. Failure to prepare monthly progress and financial reports may lead to misuse of Project funds and may cause delays in interventions where necessary. The Accounting Officer acknowledged the anomaly and pledged to improve in the next financial year. The Accounting Officer should ensure that the monthly progress and financial reports as prepared as per guidelines. 3.1.2.3 Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President\u2019s Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that; All the 18 Projects worth UGX.1,148,967,957 were not monitored by the MoES oe Engineering Assistant attached to Kamuli District oe Ministries (MoFPED, MoLG and President\u2019s Office) did not appear to monitor and supervise any of the projects/programs and no or 3.1.2.4 Status of Project Implementation /Inspection for service delivery I sampled two (02) activities with a total expenditure of UGX.157,462,764 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Progra Activity Total Summary of findings Audit conclusion mme details expenditu (Time, Quality, Quantity, re (UGX Cost and Functionalit Human Construction 79,940,870 At the time of inspection, The quality of the Capital of a 2- works were completed classroom was fairly Develop classroom however, there were loose satisfactory. ment block at fittings of windows, and Nawango cracks were beginning to P/S develop in sections of the", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}, [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Joseph\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], "page": 20, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Bugondha \u2014 \nSchool as no pit latrines. Butaaga p/s \nThe Accounting Officer explained that since the projects were still under defect liability period, the district would ensure that the contractor rectifies all the defects with in the period before payment of the retention funds. \nThe Accounting Officer should ensure that the contractor rectifies all the defects with in the defect liability period. \n3.2 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kamuli District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKamuli district received UGX.3,592,216,156, Out of the funds received, UGX.422,506,263 (12%) was spent on capital developments while UGX.175,114,500 \ne The district only spent on eligible activities only. \noe All the expenditure categories for the complimentary services were charged on correct item codes. \ne The outputs for complementary activities were adequately quantified in the work plan and the program activity reports to the Accounting Officer were also prepared as required. \ne Irrigation equipment had been delivered to all the 21 farmers who had paid co- payment funding. \nA total of UGX.41,280,000 that was collected from 21 farmers had been transferred e \nto TSA account. \ne The supplier offered training and technical support to the farmers during the warranty period. \n3.2.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3 Absorption of Micro-Irrigation program \nOut of the total program receipts of UGX.3,592,216,156, UGX.597,620,763 (17%) was utilized by the entity at the financial year end resulting into unspent balance of UGX.2,994,595,393 (83%). \nDetails of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorptio (as per n payment file", "metadata": {"headings": [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}, [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pe ee", "metadata": {"headings": [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], "page": 21, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0 \none \ntwo \nQuarter PT 1,226,585,337 50,865,620 1,175,719,717 Dar three \nQuarter \\| 1,752,338,151 546,755,143 1,205,583,008 = Four \nTotal 3,592,216,156 3,592,216,156 597,620,763 2,994,595,393 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nexpenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \nHowever, review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for capital development and complementary category as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], "page": 22, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Item Initial Supplem Revised % Ideal Warrants Expendit Budget(U entary budget Allocat allocat (UGX) ure(IFM GX) Budget (UGX) ion of ion \nSs \n(UGX) the (%) Payment total \nfile) budge \nt \nCapital 1,494,000, 1,752,338 3,246,338, 3,246,338,151 422,506,2 Development 000 \u201a151 151 63 (micro scale \nirrigation \nequipment) \nComplementary 345,878,0 0 345,878,00 \n345,878,005 175,114,5 services 05 5 00 \nTotal \n1,839,87 1,752,33 3,592,21 100 100 3,592,216,15 597,620, 8,005 8,151 6,156 6 763 \nFailure to budget according to the set thresholds leads to wasteful expenditure on non- priority activities which hinders achievement of intended program objectives. \nThe Accounting Officer explained that for the FY under review, the district had an initial approved budget of UGX.1,839,878,005 of which UGX.1,494,000 (75%) had been planned for capital Development and UGX.345,878,005 (25%) had been planned for funding the complementary activities of the program. The Accounting Officer further explained that the allocations were distorted by the release of re-voted capital expenditure funds of UGX.1,752,338,151 for the FY 2021/2022. \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.3 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DRWSSCG \nWater Development Grant is a government program intended to achieve the SDG No.6 which aims at achieving universal and equitable access to safe and affordable drinking", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The district received all the UGX.1,174,586,223 (100%) that was budgeted. Out e \nof the funds received, UGX.738,921,515 (63%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.435,664,708 (37%) on Piped Water Sub-Grant (UgIFT component) \nAll the 5 projects in the water grant work plan were in the approved five-year e \ndevelopment plan. \nAll the 5 (100%) projects in the approved work plan were in the indicative list of e \ncapital investments. \nThe District undertook desk and field appraisals for all the 5 (100%) projects as e \nevidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \neo All the 4 projects had their designs approved by the Ministry of Water and Environment. \nAll the five (5) activities that were supposed to have been implemented during the oe \nFinancial Year under review were fully implemented. \nThe District had proof of land ownership for all the locations where the water e \nfacilities were constructed. \n\u00b0o All the four inspected projects were fully functional and the installations were complete with reasonably good yields and being used by the community. \n3.3.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3.3.2.1 Irregularity in allocation of program expenditure by category \nParagraph 4.1.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 prescribes the thresholds for allocation of rural water and sanitation sub- grant (traditional component), and piped water sub-grant (UgIFT component). \nHowever, review of the district budget and departmental work plans revealed variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}]], "page": 23, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "metadata": {"headings": [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "servicing (RWSSG) of UGX.28,729,182 and UGX.227,751,957 for investment servicing under PWSG. UGX.227,751,757 was under budgeted on New capital developments that includes water and sanitation facilities under PpwsG as shown in the table below; \nSN. Catego Des Appro Ideal Actua Vari Expen \nRemark \n(a) New Mini 525,59 Min. 73% -8% 536,93 72% -7% \ncapital mu 8,945 65% \n9,551 \ndevelop m of \nments 65% \nthat \ninclude \ns water \nand \nsanitati \non \nfacilities \n(b) Rehabili Maxi 92,921 Max. 13% \\|- 97,689, 13% 12% \ntation mu \u201a014 25% 12% 014 \nof m of \nwater 25% \nfacilities \n(c) Invest Maxi 99,709 Max. 14% -4% 112,26 15% -5% Over ment mu \u201a00 10% 8,336 Budgetin servicin m of \ng \ngcosts 10% \nTotal 718,22 100 100% \\| - 746,89 100% 0.00 \nRWSS 9,559 % 24.0 6,901 % \nG (A) 0% \n2 PWSG \n(a) New Mini 151,77 Min. 34% 139,73 33% 52% Under - \ncapital mu 2,464 85% 51% 3,122 Budgetin develop m of \ng \nments 85% \nthat \ninclude \ns water \nand \nsanitati \non \nfacilities \nInvest Maxi 294,80 Max. 66% 278,172 67% Over - \n= \nment mu 0,000 15% 51% ,000 52% Budgetin servicin m of \ng \ngcosts 15% \nTotal 446,57 100 417,90 100% 0.00 \n- \nPWSG 2,464 % 102. 5,122 % 00% \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended program", "metadata": {"headings": [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}], "page": 24, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.1,174,586,223, I noted the following, as further detailed in the table below; \nSN Sub Wate RANK Distr Varia Amount Rank Amount %age of County r Water ict nce allocated to the allocated to amount cover Cover aver Sub County the Sub allocated to age age age \nCounty the Sub rate Rates rate \nCounty out of", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "the total \ndistrict grant Nabwigulu\\_\\| 65.3 2 76.5 -11.2 4,372,500 15 0.37 Balawoli 70.1 6 -6.4 53,048,196 8 4.52 \\| Town \nBalawoli 79.5 11 3 56,850,696 A 4.84 Kagumba 58.2 1 -18.3 79,700,166 Rip 6.79 Namasagal 66.9 4 [\u00b0\u00b0 268,537,295 22.86 \\| i", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}, [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}], [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Butansi 85 14 CO 5 57,578,196 u 4.90 . \nKitayunjwa 82.9 12 Ov\\} 4 142,422,214 w 12.13 \u2018 \n8 Namwend 71.1 7 -5.4 196,040,410 2 16.69 wa \n9 Namwend 76.1 10 -0 4 4,845,000 12 0.41 wa Town \n10 Bulopa 66.4 3 -10.1 57,122,696 6 4.86 11 Bugulumb 96.4 18 19.9 9,000,000 11 0.77 . \nYa \nm \n12 Kasambira 87.6 15 11.1 - 16 \n- \nTown", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}, [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "tt", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "13 Wankole 96.2 17 19.7 4,500,000 13 14 Nawanyag 83.1 13 6.6 16 0 15 Nawanyag 70 5 I \u201c6:5 35,524,098 9 o Town 16 Kisozi 74.5 8 -2 4,500,000 13 17 Magogo 74.6 9 71.9 = 16 18 Mbulamuti\\_ 89.7 16 13.2 31,024,098 10 TOTAL 1,005,065,565 a) The sub-county that got the most allocation was number 4 out of 18 in the ranking based on need, b) The sub-counties that got the least allocation were number 9,13 and 15 out of 18 in the ranking based on need, c) The deprived sub-county was number 4 out of 18 in the ranking based on allocation received, and d) The least needy sub-county was number 11 out of 18 in the ranking based on allocation received. 3.3.2.3 Special Consideration of Seed Schools and Health Centres Section 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. I noted that only 3 out of 4 (75%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed below. SN UGIFT Project Water source place Community (name) and Audit Conclusion and status accessibility to water s Nabwigulu seed Temporary water status Nabwigulu- accessible to the Water Project exists school reservoir. communi Kagumba seed None, but plans are Kagumba- Not accessible to Water source project not school underway the community rovided yet Bubago HC IV Bubago Deep borehole Magogo -unlimited access Water Project exists 4 Kagumba HC IV Borehole and Rain water Staff House tank Kagumba -Unlimited access Water Project exists As a result, one (1) UGIFT projects (Kgumba Sees School) had water constraints making it difficult for surrounding communities to benefit from water sources that were supposed to accompany the projects. The Accounting Officer explained that Construction works for Kagumba Seed School are still on going, and are waiting for completion of the different structures before a bore hole can be installed in an appropriate location in relation to the design lay out. The Accounting Officer should endeavour to provide a water sources after the completion of the", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}, [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "different school structures. 3.3.2.4 Timeliness of procurements Para. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31% of October. My review of 3 procurement files revealed the following; None of the 3 had their adverts 30\" June 2022, 2 KAMU849/SUPL \\| Siting Designing, 19/7/20 29/11 M/s Sunrise 172,044,000 S/21-22/00002 Drilling Test Pumping 22 /2022 Water drilling And Platform Casting Of 9 Boreholes Lot 1 3 KAM Siting Designing, 19/7/20 29/No Ms Gera 133,672,760 849/WRKS/22- Drilling Test Pumping 22 v/202 Engineering 23/00003 And Platform Casting 2 Services Ltd Of 4 Boreholes Lot 3 Delays in the procurement process disrupts the overall implementation of the projects The Accounting officer acknowledged the observation and explained that the procurement process was fast tracked and the contracts awarded on 23 November, 2022. The Accounting Officer should always have their procurement contracts awarded by 31% October as per the guideline to avoid delays in implementation. 3.3.2.5 Preparation and submission of quarterly monitoring reports Sec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. I noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below; Ben Deadline for submission 1 Quarter One 10% October, 2022 2 Quarter Two 10\" January, 2023 3 Quarter Three 10% April, 2023 4 \\| Quarter Four 10\" July, 2023 Actual date of submission 10/10/2022 Timel 01/10/2023 Delayed 14/12/2023 Delayed 14/07/2023 Delayed Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer explained that there was a delay in the quarterly funds releases, Recommendation The Accounting Officer should ensure that Partially/non-functional projects are accorded necessary attention", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}, [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 29, "level": 8}}, {"headings_1": {"content": "tt", "page": 25, "level": 3}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Standard %age budget", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 29, "level": 8}}, {"headings_1": {"content": "tt", "page": 25, "level": 3}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ean", "metadata": {"headings": [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of medical equipment \nReplacement of small medical equipment and medical furniture. \nUpgrade and new construction including Geotechnical Investigation on the selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support services \niz \nallocation as per", "metadata": {"headings": [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}, [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}], [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}]], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "20% 20% \n60% \nA review of the budget allocations of the Health development activities revealed that there was no budget allocation for Repair of medical equipment and replacement of small medical equipment and medical furniture activities as shown in the table below; \nActivity Budget %age Standard %age %age Amount budget budget budget allocation allocation as Variance per guidelines \nA B=(A/Total Cc (B-C) budget) \nRepair of medical equipment 0 0% 20% -20% Replacement of small medical 41,850,000 11% 20% -9% equipment and medical furniture. \nUpgrade and new construction 345,969,195 89% 60% 29% including Geotechnical Investigation \non the selected sites \nMaintenance of \nallocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were over budget allocations of 1.8% as shown in the table below; \nActivity Identifier Budget %age Standard %age Budget Amount budget %age budge Amounts allocati budget t on allocation Varian \n\\| as per ce guidelines \nCc \nMonitoring and supervision A (As per 10,000,000 4.3% Budget \nDocument \nUpgrade and new construction B (60% of \n232,691,517 including Geotechnical Total Health \nInvestigation on the selected Development \nsites \nBudget) Maintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures \nfor support services \nTotal \n232,691,517 \nUnder/over budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer explained that going forward, they would budget based on the", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}, [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], "page": 30, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation is allocated for monitoring and supervision of projects. \n3.4.2.4 \nUGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04'\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district did not have land titles for UGIFT project worth \nThe Accounting Officer should expedite the process of acquiring the land titles. \n3.4.2.5 Project Implementation \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 3 UGIFT projects that received funding of UGX.3.6Bn were partially implemented as shown in the table below; I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo \\| Activity details \nValue of Summary of findings Audit equipme (Time, Quality, Quantity, conclusion \n; \nnt (UGX) Cost and Functionality) \nu u \u2018Bns \\| Construction of 3.06 Construction going and Still work in on \n1 Kagumba seed school \nstructures were at plastering progress stage as at the inspection \ndate 16 November 2023. \nThe workers on site were not \nwearing protective gears e.g. \nHelmets, Gumboots.", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}, [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "construction", "metadata": {"headings": [{"headings_0": {"content": "construction", "page": 31, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 30, "level": 1}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of \\| 3.04 Construction on going and \\| Still work in Nabwiguru seed school \nstructures were at plastering progress level as at the inspection date \n16 November 2023. The \nworkers on site were not \nwearing protective gears e.g.", "metadata": {"headings": [{"headings_0": {"content": "construction", "page": 31, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 30, "level": 1}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a Helmets, Gumboots.", "metadata": {"headings": [{"headings_0": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}, {"headings_1": {"content": "construction", "page": 31, "level": 2}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 Upgrade of Kagumba HC II to HC III (Maternity", "metadata": {"headings": [{"headings_0": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}, {"headings_1": {"content": "construction", "page": 31, "level": 2}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ward)", "metadata": {"headings": [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0.06 Cracked floor in the wards. m \nAs a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that for the seed school \nthe works \nProject Contract Start date End date Inspection remarks Amount \nConstruction 158,874,405 2/11/2022 30/05/2023 Staff house not in use of staff \nhouse at \nBubago HC III \nTotal", "metadata": {"headings": [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}, [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "158,874,405", "metadata": {"headings": [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], "page": 32, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-utilisation of infrastructure implies that programs objectives of improving health services were not achieved. The Accounting Officer explained that some defects were noted during the defects liability period that required the contractor to rectify before handing over the project to the users. The Accounting Officer should liaise with the contractor to expedite the rectification of the defect. 3.5 Implementation of the Uganda Road Fund (URF) Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. The objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. I observed the following; 3.5.1 Funding for road activities under URF I reviewed the approved/revised URF budget allocation for the Financial Year 2022/2023 and noted that Kamuli District had an approved budget of The Accounting Officer should prioritize the routine manual maintenance in the subsequent financial years to have the drainage channels desilted. Other Information The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. Management's", "metadata": {"headings": [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}, [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. \u00b0 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described", "metadata": {"headings": [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}, [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}]], "page": 35, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "approved.", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], "page": 37, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All PDM SACCOs had training of the PDM SACCO members during the meeting. oo All PDM SACCOs included the bank account opening resolution in the minutes 0 00 I noted that all SACCOs have updated PDM member registers. All PRF financing Agreements were signed. 4.3 Areas of Improvement. I noted the following areas where the District needs improvement; \\_ 4.3.1 Planning and Budget Performance I reviewed the Kamuli District approved work plan and budget for PDM activities and noted the following. 4.3.1.1 Alignment of the District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. A review of Kamuli District\u2019s budget and work plans revealed that no priorities were received from Sub Counties for incorporation in to the budget/work plan Appendix 3 refers. Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officer acknowledged the observation and attributed the shortcoming numerous changes in guidelines. In addition, the Accounting Officer explained that going forward; the district would align the process of PDM parish priority setting with the LG planning and budgeting cycle. The Accounting Officer should ensure that priorities from Sub counties are incorporated o No funds were disbursed to any of the 80 SACCOs in the 1\\* Quarter yet UGX.2,000,000,000 was expected per quarter. Only 37 out of the 80 SACCOs received PRF of UGX.925,000,000 in the 2\u2122 Quarter. e Only 32 out of the 80 SACCOs received UGX.800,000,000 in the 3 Quarter. oe oe 80 SACCOs received a sum of UGX.5,600,000,000 instead of UGX.2,000,000,000 quarterly disbursements in the 4\u00b0\" Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 6 SACCOs received all the disbursement for the previous quarters in the 4\" quarter Appendix 4 refers. Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}, [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}]], "page": 37, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "oe The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that o \nPDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the MC, Parish and SACCO level and made the following observations; \n[ SN Governance Observations Recommendation \\| structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. HLG Core e The HLG Core Implementation team was The Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "not fully constituted as per the guideline. Officer should ensure Teams \nthat the Core e The District did not prepare quarterly implementation team performance reports. \nis fully constituted to support mobilization, e There was no evidence of; Mobilization sensitization, data and sensitization of the various collection and \nThe Accounting Officer explained that the District PDM core team comprising of the DPMO, DCO, District Planner, DCDO and District Communications Officer is in place and functional though formal appointments had not been made. \nParish \ne Did not prepare parish priorities and The", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 3}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "action plans for the FY 2022/2023. For Officer should ensure Committees \nthose that developed the parish that the PDC prepare", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 3}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "priorities, the priorities were not priorities. In addition, prepared in the prescribed format the Accounting showing category, name of priorities, Officer should engage quantity, location and expected date of the MoFPED to implementation Appendix 7 refers. \nensure that funds are \nincreased to facilitate \ne Funding received of UGX.60,000,000 PDC activities. was inadequate to facilitate the activities \nof the PDC. \nSACCO \nIn all the SACCOs the only Committees that The", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Committees were operational are Supervisory, Officer should ensure and \nSub Executive and Loan sub-committee. Details that the Production, Committees are shown in Appendix 9. \nMarketing, Business", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Failure to have functioning Sub- services, and Finance Committees may lead to mismanagement and investment sub of the SACCOs due to the lack of Committees are \nappropriate oversight. constituted and functional. \n4.5 Review of Training Implementation Activities \nParagraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF - Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT o \nworkshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a \nSN Nature of Observations \nRecommendation 7 training the \nTraining of \nHLG core implementation team did not The", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Households and train households and enterprise group Officer should Enterprise Group leaders in 80 parishes on household ensure that training Leaders \nvisioning and enterprise analysis of households and Appendix 10 refers. \nenterprise groups are carried out. Failures to train Households and Enterprise \nGroup Leaders may lead to inappropriate \nuse of PRF by households and enterprise \ngroups, as well as deter the socio- \neconomic transformation aspirations. \n4.5.1 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0 Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO The Accounting Officer shall submit an Attestation Form to confirm that the PDM The Accounting Officer acknowledged Institutions Money the observation and promised to follow Lenders Act. up the matter with the relevant central government agencies. Failure to license PDM SACCOs under the Microfinance Institutions Money Lenders Act could hinder enforcement of recovery of PRF from beneficiaries by the PDM SACCOs, this may be legally challenged leading to loss of funds 4.5.2 PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; The identification of subsistence households shall be carried out using the wealth oe ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1. Wealth \ne All 80 parishes did not carry out wealth ranking The Accounting Ranking of during identification of subsistence households. Officer should Households Details are in Appendix 12. \nensure that the wealth ranking Failure to carry out wealth ranking could lead exercise \nis challenges in identifying subsistence households carried out to which may undermine the achievement of pillar enable \nthe objectives. identification of subsistence \nThe Accounting Officer attributed the failure carry households. \nout wealth ranking to changing implementation \nguidelines. The Accounting Officer explained that \nas a way forward, the wealth ranking process was \nbeing stream line in the financial year 2023/24.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Selection \n\u00b0 All 80 parishes selected flagship projects that The Accounting and \nwere inconsistent with the LG selected priority Officer should Implementat commodities. \nensure that the ion \nof \u00a2422 out of 718 farmer enterprise/households flagship projects Prioritized/FI implemented projects that are not from the selected by", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "agship", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 43, "level": 2}}, {"headings_1": {"content": "Response", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "priority commodity list. Details are in Appendix parishes \nand Projects 13. SACCOs are consistent with Failure to select and implement prioritized the LG selected projects may undermine the achievement of pillar priority", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 43, "level": 2}}, {"headings_1": {"content": "Response", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "commodities. \nThe Accounting Officer explained that all parishes had priority enterprises selected, following the enterprise group priorities.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Insurance \ne The failure to obtain an insurance policy among The Accounting Policy for beneficiaries could not be ascertained Officer should Farming considering the loan disbursement process ensure that", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 43, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "happened after the closure of the financial year beneficiaries 2022/2023. carrying out", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 43, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Lack of recourse in form of insurance will expose operation obtain the farming enterprises to the adverse effects of an \ninsurance climate change and may result into failure to policies. recover the loan funds. \nAppendices \nAppendix 1: Performance of Local Revenue. \nNo Source \nApproved budget Actual Collections Variance Tax Revenues Pp \n1 Local Services Tax \n2 Land fees \n3 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}, [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}], [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "189,169,807 739,807", "metadata": {"headings": [{"headings_0": {"content": "189,169,807 739,807", "page": 44, "level": 2}}, {"headings_1": {"content": "farming", "page": 43, "level": 1}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "11,369,770 -24,344,500", "metadata": {"headings": [{"headings_0": {"content": "189,169,807 739,807", "page": 44, "level": 2}}, {"headings_1": {"content": "farming", "page": 43, "level": 1}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3,420,000 -31,528,000", "metadata": {"headings": [{"headings_0": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}, {"headings_1": {"content": "189,169,807 739,807", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}, {"headings_1": {"content": "189,169,807 739,807", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "55,363,940 135,949,336 80,585,396", "metadata": {"headings": [{"headings_0": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}, {"headings_1": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-Tax Revenues \\|\\_\\_\\| \n5 Investment income", "metadata": {"headings": [{"headings_0": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}, {"headings_1": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6,135 0", "metadata": {"headings": [{"headings_0": {"content": "6,135 0", "page": 44, "level": 3}}, {"headings_1": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6 Rent 0 100,000,000 7 Administrative fees and licenses", "metadata": {"headings": [{"headings_0": {"content": "6,135 0", "page": 44, "level": 3}}, {"headings_1": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "162,971,710 -109,103,070", "metadata": {"headings": [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total Revenue 502,886,758 -183,650,367 \\|\\_\\_\\| \nAN 0 \nAppendix 2: Utilization of wage per department", "metadata": {"headings": [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}, [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}], [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], "page": 45, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "UGX. Bn UGX. Bn Budget UGX. UGX. Bn Bn \nUGX. Bn \n\\| \nBn \nAdministration 1.189 0.012 1.201 1.201 1.201 0.000 Commercial 0.349 7 0.035 0.035 0.032 0.003 Community based services 0.400 0.004 0.404 0.404 0.401 0.003 Education \\_\\_\\| 18 2.564 20.531 \\_\\_ 20.531 20.321 0.210 Finance 0 - 0.237 0.237 0.236 0.001 Health 11 1.902 BL 13.234 12.532 0.702 Internal audit 0 - 0.098 0.098 0.068 0.029 Natural resources 0 0.023 0.116 0.116 0.116 0.000 Planning unit 0 0.002 0.229 0.229 0.228 0.001 Production 2 0.517 2.502 2.502 2.142 0.360 Statutory bodies 0 0.020 0.255 0.255 0.255 0.000 Trade, industry and local \ndevelopment 0 & 0.055 0.055 0.051 0.004 Works 0 0.010 0.159 0.159 0.159 0.000 Total 34 5.054 39.055 39.055 37.742 1.313 \n41 \nAppendix 3: Failure to align LG budgets to the PDM \nName of Sub No. of priorities No. of priorities No. of", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}]], "page": 45, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "County/Town", "metadata": {"headings": [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "received from the received from the priorities \nNo. of priorities to \nNo. of priorities to be implemented by be implemented by Council/Division Sub Counties/ Sub Counties/ that are MDAs, \nMDAs \nDivision for \nDivision that \nsupposed to communicated to Incorporated in the incorporation in were be the respective HLG budget \nthe HLG Budget incorporation in implemented MDAs for approval \n\\| \nthe HLG Budget by MDAs \nand allocation of \nresources.", "metadata": {"headings": [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}]], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| fia Ward", "metadata": {"headings": [{"headings_0": {"content": "| fia Ward", "page": 46, "level": 1}}, {"headings_1": {"content": "County/Town", "page": 46, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "BE) BE) BE) HE) EEE 2 \\|kKisaikye nd hee eT", "metadata": {"headings": [{"headings_0": {"content": "| fia Ward", "page": 46, "level": 1}}, {"headings_1": {"content": "County/Town", "page": 46, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 1}}, {"headings_1": {"content": "| fia Ward", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Bugulumbya CO La ha", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 1}}, {"headings_1": {"content": "| fia Ward", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "lm Mbulamuti Sc", "metadata": {"headings": [{"headings_0": {"content": "lm Mbulamuti Sc", "page": 46, "level": 1}}, {"headings_1": {"content": "er", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| 6 eh [Buluya a", "metadata": {"headings": [{"headings_0": {"content": "lm Mbulamuti Sc", "page": 46, "level": 1}}, {"headings_1": {"content": "er", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 46, "level": 3}}, {"headings_1": {"content": "lm Mbulamuti Sc", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ps | | a |", "metadata": {"headings": [{"headings_0": {"content": "Ps | | a |", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Po Buwya | a |", "metadata": {"headings": [{"headings_0": {"content": "Po Buwya | a |", "page": 46, "level": 1}}, {"headings_1": {"content": "Ps | | a |", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Pio] N \\| a \\| 1 lkeguma of", "metadata": {"headings": [{"headings_0": {"content": "Po Buwya | a |", "page": 46, "level": 1}}, {"headings_1": {"content": "Ps | | a |", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "12|ksamirewrdd | a a", "metadata": {"headings": [{"headings_0": {"content": "12|ksamirewrdd | a a", "page": 46, "level": 1}}, {"headings_1": {"content": "Po Buwya | a |", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| To", "metadata": {"headings": [{"headings_0": {"content": "| To", "page": 46, "level": 2}}, {"headings_1": {"content": "12|ksamirewrdd | a a", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 [Kibet Pis\\|Kige ha a 0 6 Kawaga oT", "metadata": {"headings": [{"headings_0": {"content": "| To", "page": 46, "level": 2}}, {"headings_1": {"content": "12|ksamirewrdd | a a", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| i7[Namasagali CO ah a 0", "metadata": {"headings": [{"headings_0": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}, {"headings_1": {"content": "| To", "page": 46, "level": 2}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| TC ah a", "metadata": {"headings": [{"headings_0": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}, {"headings_1": {"content": "| To", "page": 46, "level": 2}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Hd", "metadata": {"headings": [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "21 Kiyunga - Mbulamuti Sc \n42 \nN N \nzZ \u00a9 Ss \u00a9 = \u00a9 c Ss \u00a9 HF \u00b0 = Cc \n23 Mbulamuti Ward 24 Nakibungulya 25 Naluwoli \n26 Nabwigulu \n27 Nabirumba II 28 Namunyingi \n29 Nabulezi \n31 Kasozi \n32 Nawangoma 33 Budhatemwa \n37 Busejja Ward 38 Busimba Ward \n40 Mission Ward 41 Mpakitoni \n42 Nagamuli \n44 Kitayunjwa 45 Namaganda 46 Namisambya 47 Nawango 48 Nawansaso \n51 Buluuya Ward 52 Bulyango Ward \nrg oro ol mol", "metadata": {"headings": [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}, [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bugondha", "metadata": {"headings": [{"headings_0": {"content": "Bugondha", "page": 48, "level": 3}}, {"headings_1": {"content": "Hd", "page": 46, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "56 Bupadhengo Urban \nWard \na a", "metadata": {"headings": [{"headings_0": {"content": "Bugondha", "page": 48, "level": 3}}, {"headings_1": {"content": "Hd", "page": 46, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 48, "level": 2}}, {"headings_1": {"content": "Bugondha", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "59 East Ward Kisozi -", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 48, "level": 2}}, {"headings_1": {"content": "Bugondha", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Tie", "metadata": {"headings": [{"headings_0": {"content": "Tie", "page": 48, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 48, "level": 2}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "60 ah Tzaniro \nI", "metadata": {"headings": [{"headings_0": {"content": "Tie", "page": 48, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 48, "level": 2}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "metadata": {"headings": [{"headings_0": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}, {"headings_1": {"content": "Tie", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "63] Kiyunga Oo m Namagenda of of gf 0 \nWest Ward - Kisozi", "metadata": {"headings": [{"headings_0": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}, {"headings_1": {"content": "Tie", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "T/C", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 48, "level": 3}}, {"headings_1": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[lwanyama CO \\| 0 67\\|Magogo 0 a [\\| 0", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 48, "level": 3}}, {"headings_1": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "I 0", "metadata": {"headings": [{"headings_0": {"content": "I 0", "page": 48, "level": 1}}, {"headings_1": {"content": "T/C", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_\\_\\_69 Nankandulo Po", "metadata": {"headings": [{"headings_0": {"content": "I 0", "page": 48, "level": 1}}, {"headings_1": {"content": "T/C", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Nawantumbi Urban Ward \n73 Nawanyago East Ward \n74 Nawanyago West Ward", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}, [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}], [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Lulyambuzi PT ae", "metadata": {"headings": [{"headings_0": {"content": "Lulyambuzi PT ae", "page": 48, "level": 4}}, {"headings_1": {"content": "ee", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sa", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 48, "level": 1}}, {"headings_1": {"content": "Lulyambuzi PT ae", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 77\\|Wanktole hd a 0] \\| 78\\|Kyeeya CO C\u2014O 0", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 48, "level": 1}}, {"headings_1": {"content": "Lulyambuzi PT ae", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "metadata": {"headings": [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "80 Ndalike Poffo \n44 \nAppendix 4: Late disbursement of funds \nSN Date of release No. of PDM SACCOs paid on the date \\| Amount paid on the date Remarks \n1 26/04/2023 \\| 7 \n175,000,000 Doesn't relate to full but rather partial payment", "metadata": {"headings": [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}, [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}], [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}], [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| 24/04/2023", "metadata": {"headings": [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "16 \nI 400,000,000 Doesn't relate to full but rather partial payment 3 28/04/2023 \\| \n6 \n150,000,000 Doesn't relate to full but rather partial payment 4 27/06/2022 \n76 \n2,029,139,200 Doesn't relate to full but rather partial payment 5 i 13/12/2022 \n12 \n300,000,000 Doesn't relate to full but rather partial payment 6 06/12/2022 [ 1 \n25,000,000 Doesn't relate to full but rather partial payment \\|", "metadata": {"headings": [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}], [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[9 7 05/07/2022", "metadata": {"headings": [{"headings_0": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, {"headings_1": {"content": "| 24/04/2023", "page": 49, "level": 1}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2 \nI. 7,495,650 Doesn't relate to full but rather partial payment", "metadata": {"headings": [{"headings_0": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, {"headings_1": {"content": "| 24/04/2023", "page": 49, "level": 1}}, [{"headings_0": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, {"headings_1": {"content": "| 24/04/2023", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "23/02/2023", "metadata": {"headings": [{"headings_0": {"content": "23/02/2023", "page": 49, "level": 2}}, {"headings_1": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "10 \n250,000,000 Doesn't relate to full but rather partial payment 10 16/ 12/2022 \\| 1 \n25,000,000 Doesn't relate to full but rather partial payment 11 29/06/2023 \n32 \n\\| 1,200,000,000 Doesn't relate to full but rather partial payment", "metadata": {"headings": [{"headings_0": {"content": "23/02/2023", "page": 49, "level": 2}}, {"headings_1": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, [{"headings_0": {"content": "23/02/2023", "page": 49, "level": 2}}, {"headings_1": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "113 07/03/2023", "metadata": {"headings": [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "18 \n675,000,000 Doesn't relate to full but rather partial payment TOTAL L\\_ 181 5,236,634,850 \\| \n45 \nAccountability Appendix 5: \nfor PRF Funds \nPetals Details \nUtilization of PRF Funds \nVote Name Supplier Parish Name Name of SACCO Opening Total Closing Total Total Total bank Diversion/ \nNo. \nAccount Receipts Account aa Disburseme charges Variance ann a Balance mE nts (Loans \n(\u00a9 (A (CE) (G)=(D-E- \n+B-C) \nF) \nKamuli DLG 1048269 Balawoli Northern Ward BALAWOLI NORTHERN-BALAWOLI 11,513,010 100,000,000 111,513,010 \\| \n243,941 - 243,941 \nT/C PDM SACCO \nKamuli DLG 1040580 \nKISAIKYE-NAMASAGALI PDM SACCO 9,504,350 100,000,000 109,504,350\\} ol \\| 213801 - 213,801 \nKamuli DLG 1042384 \nBUGEYWA-BUTANSI PDM SACCO \n9,504,350 100,000,000 109504350] -\\| \\| 220990 - 220,990 \nKamuli DLG 1042376 Bugulumbya BUGULUMBYA-BUGULUMBYA PDM 9,504,350 100,000,000 109504350 PP 228457 - 228,457 SACCO \nKamuli DLG 1042591 Bugondha - (Mbulamuti BUGONDHA-MBULAMUTI PDM SACCO 9,504,350 100,000,000 109504350 u 213752 213,752 - \nSc 6 Kamuli DLG 1042380 \nKamuli DLG 1042377 \nBULUYA-MBULAMUTI PDM SACCO 9,504,350 100,000,000 109504350 = si 259002 - 259,002 \nBUSANDHA-BUGULUMBYA PDM 9,504,350 100,000,000 109,504,350 7 222761 - 222,761 SACCO", "metadata": {"headings": [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}, [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "metadata": {"headings": [{"headings_0": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}, {"headings_1": {"content": "113 07/03/2023", "page": 49, "level": 4}}], "page": 50, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u201a000,", "metadata": {"headings": [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], "page": 51, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "- \na amuli DLG 1042348 \nBULOPA-BULOPA PDM SACCO 9,504,350 100,000,000 109504350 \\| \n25300 25,300 : \nKamuli DLG 1042385 Busejja Ward BUSEJJA WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n20700 20,700 - \nPDM SACCO \nWwW 8 Kamuli DLG 1042349 Busimba Ward BUSIMBA WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n20700 20,700 \nPDM SACCO \nATW 9 Kamuli DLG 1042353 \nBUTENDE-KITAYUNJWA PDM SACCO 9,504,350 100,000,000 109504350 \\| \n20700 20,700 : \ni \n0 Kamuli DLG 1042586 \nMISSION WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n20700 20,700 - \nPDM SACCO \n> 1 Kamuli DLG \nMPAKITONI-BULOPA PDM SACCO \n100,000,000 1095064350 0] 23000 23,000 \n2 ~ amuli DLG 1040405 \nNAGAMULI-BULOPA PDM SACCO 9,504,350 100,000,000 109504350 \\| \n23000 23,000 , i - \n3 Kamuli DLG 1042587 \nNAGWENYI-BULOPA PDM SACCO 9,504,350 100,000,000 109504350 \\|\\| \n23000 23,000 ; \n; \n44 Kamuli DLG 1042352 Kitayunjwa KITAYUNJWA-KITAYUNJWA PDM 9,504,350 100,000,000 109504350 \n20700 20,700 - \n1 SACCO \n5 Kamuli DLG 1042354 \nNAMAGANDA-KITAYUNJWA PDM 9,504,350 100,000,000 109504350 \nSACCO \n6 Kamuli DLG 1042355 \nNAMISAMBYA 1-KITAYUNJWA PDM 9,504,350 100,000,000 109504350 \n23000 23,000 - \nSACCO \nNS Kamuli DLG 1042356 \nNAWANGO-KITAYUNJWA PDM SACCO 9,504,350 100,000,000 109504350 \n23000 23,000 \nKamuli DLG 1040793 Nawansaso NAWANSASO-KITAYUNJWA PDM \\| 100,000,000 100000000 mE \n18400 18,400 - \nSACCO \nKamuli DLG 1048460 \nBULOGO-NAMWENDWA PDM SACCO 9,504,350 100,000,000 109504350 0] \n196515.59 196,516 - \n3 \nKamuli DLG 1048459 \nBULANGE-NAMWENDWA PDM SACCO 9,504,350 100,000,000 109504350 \n196268.92 196,269 - \nKamuli DLG 1048375 Buluuya Ward BULUUYA WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \\|\\| \n191582.3 191,582 - \nPDM SACCO \n47 \nKamuli DLG 1048500 Bulyango Ward BULYANGO WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n204655.51 - 204,656 PDM SACCO \nKamuli DLG 1048461 \nISINGO-NAMWENDWA PDM SACCO \n4 Kamuli DLG 1048463 \nKINU-NAMWENDWA PDM SACCO \nKamuli DLG 1042367 Bugondha \nBUGONDHA-NAMWENDWA PDM SACCO \nKamuli DLG 1042364 Bupadhengo Urban BUPADHENGO URBAN WARD- Ward \nNAWANYAGO T/C PDM SACCO \n9,504,350 100,000,000 109504350 ol \\| 199228.89 199,229 - 199,229 9,504,350 100,000,000 109504350 pO 177616.23 177,616 - 177,616 9,504,350 100,000,000 109504350 ee 164663.22 - 164,663 9,504,350 100,000,000 109504350 a a 169458.46 ren - 169,458 \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}, [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}]], "page": 51, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "reser]", "metadata": {"headings": [{"headings_0": {"content": "reser]", "page": 52, "level": 3}}, {"headings_1": {"content": "\u201a000,", "page": 51, "level": 1}}], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of [S\\| 157618.82 - 157,619 SACCO \n58 KamuliDLG\\_\\_\\| 1041409 Buteme PDM SACCO\\_\\_\\|\\_\\_9,504,350 100,000,000 109504350 [oT 155324.04 155,324 K \n1042359 East Ward Kisozi isozi T/C EAST WARD-KISOZI T/C PDM SACCO \n9,504,350 100,000,000 109504350 0] 1ara\\| 149,474 - \n;", "metadata": {"headings": [{"headings_0": {"content": "reser]", "page": 52, "level": 3}}, {"headings_1": {"content": "\u201a000,", "page": 51, "level": 1}}, [{"headings_0": {"content": "reser]", "page": 52, "level": 3}}, {"headings_1": {"content": "\u201a000,", "page": 51, "level": 1}}]], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a000,", "metadata": {"headings": [{"headings_0": {"content": "\u201a000,", "page": 52, "level": 1}}, {"headings_1": {"content": "reser]", "page": 52, "level": 3}}], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "metadata": {"headings": [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "61 DLG 1042361 Kakira PDMmSacco \\_9,504,350 100,000,000 1050350 0] \\| 149920.2 149,920 62 KamuliDLG 1042358 kakunyu\\_ KakunYu-k\u0131sozippmsaco\\_ \\_9,504,350 100,000,0oo 1005050 0] t62719.1 162,719 63 DLG\\_\\_[ 1041123 Kiyunga XKIVUNGA-KISOZIPDM 9,504,350 100,000,000 10:0 0o\\| \\| 146430.82 146,990 64 KamuliDLG 1040811 Namaganda NAMmAGANDAKISoZIPDMSAccOo\\_ \\_9,504,350 100,000,000 10550350 0] \\| 159279.95 159,280 65 DLG 1042360 - WARD-KISOZIT/CPDMSACCO \\_9,504,350 100,000,000 105350 0o\\| 87486.24 [87,486 66 KamuliDLG\\_ 1040465 Lwanyama LWANYAMA-MAGOGO \\_9,504,350 100,000,000 10ssoas0 0o\\| \\| 167812.37 167,812 67 DLG\\_\\_\\| 1048464 5 \\_\\_MAGOGO-MAGOGO \\_9,504,350 100,000,000 10ssoas0 0o\\| 142615.74] 142,616 68 DLG\\_\\_\\| 1042362 Matumu PDMSAccOo\\_ \\_9,504,350 100,000,000 10550 0o\\| :136509.74 136,510 69 LG 1042588 Nankanduo NANKANDULO-MAGOGO \\_9,504,350 100,000,000 [109504350 [oT \\| 138206.7 138,207 ee jenem Te aa Ha SACCO \nSACCO \nWard \nNAWANYAGO T/C PDM SACCO \nNAWANYAGO T/C PDM SACCO \nNAWANYAGO T/C PDM SACCO \n175 DLG 1041026 Lulyambuzi\\_\\_ LULYAMBUZI-WANKOLE SaccO\\_\\|\\_\\_9,504,350 100,000,000 [109504350 [oT \\| 161287.50 161,288 Luzinga \n77 DLG\\_\\_\\| 1042347 \nLUZINGA-WANKOLEPDMSAccO\\_\\_ 9,504,350 100,000,000 109503550 0\\| 157338.51 157,339 \\_\\_\\_\\_\\_[WANKOLE-WANKOLE \\_9,504,350 100,000,000 10ssoa50 0o\\| \\| 156836.61 156,837 KYEEYA-NAMWENDWA PDM SACCO \n9,504,350 100,000,000 10950350 0] 14787383 147,874 MAKOKA-NAMWENDWA PDM SACCO\\_ 9,504,350 100,000,000 10550350 0] 15251675 152,517 80 KamuliDLG 1048531 Ndalike \nNDALIKE-NAMWENDWA - 100,000,000 [100000000 0\\| 114308.55 [114,309 INT 11,420,689. 11,420,688 \n48 \nAppendix 6: Existence of Functional PDM HLG core implementation teams \nDoes the membership of the HLG core implementation team include those stipulated in the guidelines? \n(Includes District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO \nNot fully Constituted as per the guidelines. \nWere quarterly Do the performance reports show", "metadata": {"headings": [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}, [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 53, "level": 1}}, {"headings_1": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "evidence that the HLG core team is reports prepared? performing their roles? \nO Mobilization and sensitization of the various stakeholders at all levels including communities; \nLI Support the continuous formation of PDM enterprise groups; \n11 Training of the PDM enterprise groups \nand SACCOs; \nO Continuous\u2019 data collection at \nhousehold and community levels \nPerformance reports not prepared \nThere is no evidence that HLG core team is", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 53, "level": 1}}, {"headings_1": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, [{"headings_0": {"content": "performance", "page": 53, "level": 1}}, {"headings_1": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}]], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "actively performing", "metadata": {"headings": [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "their roles \n49 \nAppendix 7: Functionality of the Parish Development Committees (PDC) \nDoes the membership of Were Did the PDC Did the PDC Were \nHow much the Parish Development quarterly prepare parish prepare parish quarterly funding committee \n(PDC) meetings priorities and 5 year plan as performance was include those stipulated held? action plans for stipulated reports received for in the guidelines? \nthe FY Annex 2 prepared? the PDC 2022/2023 as structure of activities? (Includes LC II \nper Annex 1 the parish plan Chairperson, Parish \nformat of parish of \nthe Chief, Parish priorities of the Governance Chairperson of the \nGovernance and and \nwomen Council, Parish", "metadata": {"headings": [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}, [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Administration Administration", "metadata": {"headings": [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], "page": 54, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Chairperson of the youth \npillar operational \\| pillar \nCouncil, Parish manual, Feb. operational Chairperson of persons 2022? manual, Feb. with Disability Council, \n2022? \nChairperson of the ruling Party at the Parish, and Chairperson of older persons \nexecutive \ncommittee the parish or \nward elected under sec. \n25(4) of the National \nCouncil for older Persons \nAct, 2013 \n7 \nYes \nYes Yes No Yes 1,000,000 The UGX. 250,000 received for quarterly meetings has been the major drive the activity of the PDC \n50 \nAppendix 8: Functionality of PDM SACCO Board \nVote Name Parish Name Name of SACCO \n1 Kamuli DLG Balawoli Northern Ward BALAWOLI NORTHERN-BALAWOLI T/C PDM SACCO \n2 \nKamuli DLG \nKamuli DLG \nDate of board \nDid board members fill member expression of interest forms", "metadata": {"headings": [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}, [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}]], "page": 54, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 1}}, {"headings_1": {"content": "Administration Administration", "page": 54, "level": 9}}], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Yes/No", "metadata": {"headings": [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "09-Feb-23 No \nNo No \n\\|\\_6\\|KamuiDIG \\_\\_ [BULUYA-MBULAMUTIPDMsACcCO\\_\u2014 Oel \n\\| 8\\|KamuliDLG 3 [BUTAnS-BUTANSIPDmMsACcCO\u2014\u2014\u2014 ee 9 Kamuli DLG \nBwiiza \nKAGUMBA-KAGUMBA PDM SACCO \nNo \nKamuli DLG \nKasolwe \nNo \nKamuli DLG", "metadata": {"headings": [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}, [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}], [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}], [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}]], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kiige", "metadata": {"headings": [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Naibowa No Nabirumba 1 Kamuli DLG No No SACCO Nakibungulya No Kamuli DLG Kamuli DLG NABWIGULU-NABWIGULU PDM SACCO No 51 27 Kamuli DLG Nabirumba II NABIRUMBA II-NABWIGULU PDM SACCO 09-Feb-23 No 09-Feb-23 SACCO Isingo Kamuli DLG Kamuli DLG Bupadhengo Urban Ward BUPADHENGO URBAN WARD-NAWANYAGO T/C 09-Feb-23 No PDM SACCO 52 58 Kamuli DLG Buteme BUTEME-MAGOGO PDM SACCO 09-Feb-23 No [60 KamuliDLG\\_ 22 [tzanmokisoz\u0131ppmsaco 09-Feb23\\|I 2 = No i No 66 KamuliDLG Lwanyama LWANYAMA-MAGOGOPDMSACCO L \u2014(O9-Feb-23 No Kamuli DLG 68 Kamuli DLG M ATUMU-MAGOGO PDM SACCO 09-Feb-23 = No \\_\\_69 Kamuli DLG N NANKANDULO-MAGOGO PDM SACCO 09-Feb-23 = Kamuli DLG NAWANTUMBI-NAWANYAGO PDM SACCO 09-Feb-23 Kamuli DLG NAWANYAGO-NAWANYAGO PDM SACCO 09-Feb-23 72 Kamuli DLG Nawantumbi Urban Ward NAWANTUMBI URBAN WARD-NAWANYAGO T/C 09-Feb-23 No PDM SACCO Kamuli DLG Nawanyago East Ward NAWANYAGO EAST WARD-NAWANYAGO T/C PDM 09-Feb-23 SACCO Kamuli DLG Nawanyago West Ward NAWANYAGO WEST WARD-NAWANYAGO T/C 09-Feb-23 PDM SACCO Lulyambuzi No Kamuli DLG Wankole No \\|\\_\\_80 Kamuli DLG No 33 Appendix 9: Non functionali of SACCO committees and sub committees Vote Name of Supervisory Executive Committee Loan Sub Production sub Marketing sub Business Finance and Name SACCO committee Was it Is the Is the committee Committee Committee Development investment sub services sub Committee Is the Was it Isthe Is the Committee Is the Was Is the Consti committee committee committe Constit committee committee committee it committee tuted? operationa operational? e = uted? operational operational? operational Const operational? (yes/ I? (operational operation (yes/N ? (operational QoS ituted (operational or No) (operation or Not al? 0) (operational or Not (operational ? Not al or Not operational) (operatio or Not operational) or Not (yes/ operational) operationa nal or Not operational) operational) No) 5 1) operation Kamuli BALAWOLI Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NORTHERN- operational operational BALAWOLI T/C PDM SACCO poe Kamuli KISAIKYE- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NAMASAGALI operational operational PDM SACCO Kamuli BUGEYWA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG BUTANSI PDM operational operational SACCO Kamuli BUGULUMBYA Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG - operational operational BUGULUMBYA PDM SACCO Kamuli BUGONDHA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MBULAMUTI", "metadata": {"headings": [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}, [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli BWIIZA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NAMASAGALI operational operational PDM SACCO Kamuli KAGUMBA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KAGUMBA operational operational PDM SACCO Kamuli KASAMBIRA Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG WARD - operational operational KASAMBIRA T/C PDM SACCO Kamuli KASOLWE- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KAGUMBA operational operational PDM SACCO Kamuli KIBUYE- Yes Operational Yes Operational Yes Operational No ms No Not operational No Not No Not operational DLG KAGUMBA operational PDM SACCO Kamuli KIIGE- Yes Operational Yes Operational Yes Operational No ri No Not operational No Not No Not operational DLG KAGUMBA operational PDM SACCO Kamuli KAWAGA Yes Operational Yes Operational Yes Operational No snarcitionel No Not operational No ar Not operational DLG SOUTHERN- BALAWOLI T/C PDM SACCO Kamuli NAMASAGALI- Yes Operational Yes Operational Yes Operational No Not No Not operational No paretional Not operational DLG NAMASAGALI operational PDM SACCO Kamuli NAIBOWA- Yes Operational Yes Operational Yes Operational o Not No Not operational No Not No Not operational DLG BUTANSI PDM operational operational SACCO Kamuli NABIRUMBA Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG 1- operational operational NABWIGULU PDM SACCO Kamuli LUGOLOIRE Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG WARD- operational operational MBULAMUTI T/C PDM Kamuli KIYUNGA- Operational Yes Operational Yes Operational No Not No i Not operational No Not No Not operational SACCO Yes DLG MBULAMUTI operational operational PDM SACCO Kamuli NAWANENDE Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No \\| Not operational DLG TOWN operational operational BOARD- 55 BUGULUMBYA PDM SACCO Kamuli MBULAMUTI Yes Operational Yes Operational Yes Operational Not Not operational Not Not operational DLG WARD- operational operational MBULAMUTI T/C PDM SACCO Kamuli NAKIBUNGUL Yes Operational Yes Operational Yes Operational Not No Not operational No Not No Not operational DLG YA- operational operational BUGULUMBYA PDM SACCO Kamuli NALUWOLI- Yes Operational Yes Operational Yes Operational Not No Not operational No Not No Not operational DLG BUTANSI PDM operational operational SACCO Kamuli NABWIGULU- Yes Operational Yes Operational Yes Operational No Not No Not operational", "metadata": {"headings": [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}, [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}]], "page": 59, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], "page": 61, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli BUTENDE- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational u DLG KITAYUNJWA an operational operational \nKamuli MISSION Yes Operational Yes Operational I Yes Operational No Not \nPDM SACCO io \nNot operational No Not Tito Not operational DLG WARD- operational operational NAMWENDWA \nT/C PDM \nSACCO \nKamuli MPAKITONI- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG BULOPA PDM \noperational operational \nSACCO \nKamuli NAGAMULI- Yes Operational Yes Operational Yes Operational No Not No Not operational No \\| Not No Not operational DLG BULOPA PDM \noperational operational \nSACCO \nKamuli NAGWENYI- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG BULOPA PDM \noperational operational \nSACCO \u2014 m Kamuli KITAYUNJWA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not \nNot \noperational DLG KITAYUNJWA operational operational PDM SACCO \nKamuli NAMAGANDA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KITAYUNJWA operational operational \nKamuli ann (ie \nPDM SACCO = \nYes Operational Yes Operational No Not No Not operational No Not No \\| Not operational DLG 1- operational operational KITAYUNJWA \nPDM SACCO a \nKamuli NAWANGO- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KITAYUNJWA operational operational \\_\\| PDM SACCO \nI \n57", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}]], "page": 61, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli NAWANSASO- Yes Operational Operational Operational Not Not operational Not No Not operational DLG KITAYUNJWA operational operational PDM SACCO \nKamuli BULOGO- Yes Operational Operational Operational No Not Not operational Not Not operational DLG NAMWENDWA operational operational PDM SACCO \nKamuli BULANGE- Yes Operational Operational Operational No Not Not operational Not No Not operational DLG NAMWENDWA operational operational PDM SACCO \nBULUUYA Yes Operational Operational Operational No Not No Not operational Not No Not operational DLG WARD- operational operational NAMWENDWA \nT/C PDM \nSACCO \nKamuli BULYANGO Operational Yes Operational Yes Operational Not Not operational Not Not operational DLG WARD- operational operational NAMWENDWA \nT/C PDM \nSACCO \nKamuli ISINGO- Operational Yes Operational Yes Operational No Not No Not operational Not Not operational DLG NAMWENDWA operational operational PDM SACCO \nKamuli KINU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not \nNot \noperational DLG NAMWENDWA operational operational PDM SACCO \nKamuli BUGONDHA- Yes Operational Yes Operational Yes Operational No Not No Not operational Not \nNot \noperational DLG NAMWENDWA operational operational PDM SACCO \nKamuli BUPADHENGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG URBAN operational operational WARD- \nNAWANYAGO \nT/C PDM \nSACCO \nKamuli BUPADHENGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG -NAWANYAGO operational operational PDM SACCO \nKamuli BUTEME- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not \nNot \noperational DLG MAGOGO PDM \noperational operational \nSACCO \n\\| \nKamuli EAST WARD- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI T/C operational operational PDM SACCO \nKamuli IZANIRO- Yes Operational Yes Operational No Not Not operational Not Not operational DLG KISOZI PDM \noperational operational \nSACCO \n58", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}]], "page": 62, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli KAKIRA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli KAKUNYU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI PDM operational operational \u2014 SACCO Tre ui Kamuli KIYUNGA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI PDM operational operational SACCO Kamuli NAMAGANDA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI PDM operational operational SACCO Kamuli WEST WARD- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI T/C operational operational PDM SACCO Kamuli LWANYAMA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli MAGOGO- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli MATUMU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli NANKANDULO Yes Operational Yes \\| Operational Yes Operational No Not No Not operational No Not No Not operational DLG \\| -MAGOGO operational operational PDM SACCO Kamuli NAWANTUMBI Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG -NAWANYAGO operational operational PDM SACCO Kamuli NAWANYAGO- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NAWANYAGO operational operational PDM SACCO Kamuli NAWANTUMBI Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG URBAN operational operational WARD- NAWANYAGO T/C PDM SACCO Kamuli NAWANYAGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG EAST WARD- operational operational NAWANYAGO T/C PDM SACCO Kamuli NAWANYAGO Yes Operational \\| Yes \\| Operational Yes Operational No \\| Not No Not operational No Not Not operational DLG WEST WARD- operational operational 59 NAWANYAGO T/C PDM SACCO Kamuli LULYAMBUZI- Yes Operational Yes Operational Operational No Not No Not operational No Not No Not operational DLG WANKOLE operational operational PDM SACCO Kamuli LUZINGA- Yes Operational Yes Operational Yes Operational No Not No Not operational Not No Not operational DLG WANKOLE operational operational PDM", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}]], "page": 63, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "CNA No", "metadata": {"headings": [{"headings_0": {"content": "CNA No", "page": 65, "level": 2}}, {"headings_1": {"content": "__|", "page": 61, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Kamuli DLG Bugulumbya No \nN/A No 5 Kamuli DLG Bugondha - (Mbulamuti Sc) No \n6 Kamuli DLG Buluya No \n7 Kamuli DLG Busandha No No \n8 Kamuli DLG Butansi \n\\|\\_9 Kamuli DLG Buwoya No \n10 Kamuli DLG \u2014 Bwiiza No \n11 Kamuli DLG Kagumba No \n12 Kamuli DLG Kasambira Ward No \n13 Kamuli DLG Kasolwe No \n14 Kamuli DLG Kibuye No \n15 Kamuli DLG Kiige [we \n16 Kamuli DLG Kawaga No \n17 Kamuli DLG Namasagali No \n18 Kamuli DLG Naibowa No \n19 Kamuli DLG Nabirumba 1 No \n20 Kamuli DLG \\| Lugloire Ward No \n21 Kamuli DLG Kiyunga - (Mbulamuti Sc) No", "metadata": {"headings": [{"headings_0": {"content": "CNA No", "page": 65, "level": 2}}, {"headings_1": {"content": "__|", "page": 61, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[N/A __[.No", "metadata": {"headings": [{"headings_0": {"content": "[N/A __[.No", "page": 65, "level": 1}}, {"headings_1": {"content": "CNA No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "[N/A __[.No", "page": 65, "level": 1}}, {"headings_1": {"content": "CNA No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 N/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "[N/A __[.No", "page": 65, "level": 1}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \nN/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "[N/A __[.No", "page": 65, "level": 1}}, [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "[N/A __[.No", "page": 65, "level": 1}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014| N/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014| N/A No", "page": 65, "level": 2}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014| N/A No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \\| N/A I no", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014| N/A No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|N/A No", "metadata": {"headings": [{"headings_0": {"content": "|N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \\|", "metadata": {"headings": [{"headings_0": {"content": "|N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "|N/A No", "page": 65, "level": 1}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| N/A No", "metadata": {"headings": [{"headings_0": {"content": "| N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \\| N/A No", "metadata": {"headings": [{"headings_0": {"content": "| N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 N/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "| N/A No", "page": 65, "level": 1}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No 22 Kamuli DLG Nawanende Town Board No \n23 Kamuli DLG Mbulamuti Ward [No \nN/A No No \\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "| N/A No", "page": 65, "level": 1}}, [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "| N/A No", "page": 65, "level": 1}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "24 \\| Kamuli DLG \\_\\_\\| Nakibungulya\\_ No \nN/A No \n25 Kamuli DLG Naluwoli No \nN/A No \n26 Kamuli DLG Nabwigulu No \nN/A No \\| 27 28 Kamuli DLG Nabirumba II No \nN/A No \nKamuli DLG Namunyingi No N/A No \n29 Kamuli DLG Nabulezi No \n\\| \n30 Kamuli DLG Namaira No \n31 Kamuli DLG Kasozi No \nN/A No \nN/A No \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "N/A", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "61 \n32 Kamuli DLG Nawangoma \n33 Kamuli DLG Budhatemwa \n34 Kamuli DLG \n35 Kamuli DLG \n36 Kamuli DLG \n37 Kamuli DLG \nBusejja Ward \n38 Kamuli DLG Busimba Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "N/A", "page": 65, "level": 3}}, [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "N/A", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "39 Kamuli DLG Butende No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "40 Kamuli DLG Mission Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "41 Kamuli DLG Mpakitoni No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "42 Kamuli DLG Nagamuli No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "43 Kamuli DLG Nagwenyi No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "44 Kamuli DLG Kitayunjwa No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "45 Kamuli DLG Namaganda No \nNo 46 Kamuli DLG Namisambya No \nNo 47 Kamuli DLG Nawango No \nN/A No 48 Kamuli DLG Nawansaso No \nN/A No 49 Kamuli DLG Bulogo No \nN/A No Kamuli DLG Bulange No N/A No Kamuli DLG Buluuya Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli DLG Bulyango Ward No \nN/A No Kamuli DLG Isingo No N/A No Kamuli DLG Kinu No N/A No 55 Kamuli DLG Bugondha No \nN/A No 56 Kamuli DLG Bupadhengo Urban Ward No \nN/A No 57 Kamuli DLG Bupadhengo No \nN/A No 58 Kamuli DLG Buteme No \nN/A No 59 Kamuli DLG East Ward - Kisozi T/C No \nN/A No 60 Kamuli DLG Izaniro No \nN/A No 61 Kamuli DLG Kakira No \nN/A No 62 Kamuli DLG Kakunyu No \nN/A No 63 Kamuli DLG Kiyunga No \nN/A No 64 Kamuli DLG Namaganda No \nN/A No 65 Kamuli DLG \nWest Ward - Kisozi T/C \nNo \n66 Kamuli DLG Lwanyama No \nN/A No \n62 \n67 Kamuli DLG Magogo u No \nN/A No EE 68 Kamuli DLG Matumu No N/A No Kamuli DLG Nankandulo No PNA No 70 Kamuli DLG Nawantumbi No \nN/A No 72 71 \\| Kamuli DLG Nawanyago \\| No \nN/A No Kamuli DLG Nawantumbi Urban Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}, [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}]], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| N/A", "metadata": {"headings": [{"headings_0": {"content": "| N/A", "page": 67, "level": 2}}, {"headings_1": {"content": "N/A No", "page": 66, "level": 3}}], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "73\\_\\| Kamuli DLG Nawanyago East Ward No", "metadata": {"headings": [{"headings_0": {"content": "| N/A", "page": 67, "level": 2}}, {"headings_1": {"content": "N/A No", "page": 66, "level": 3}}], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No 74 Kamuli DLG Nawanyago West Ward \\| No \nN/A No 75 Kamuli DLG Lulyambuzi No \n76 Kamuli DLG \\_\\_\\| Luzinga No \nN/A tie N/A No zZ Kamuli DLG Wankole = No \nN/A No = Kamuli DLG Kyeeya No \nN/A No Kamuli DLG Makoka No N/A No Kamuli DLG Ndalike No N/A No \n63 \nAppendix 11: Licensing of PDM SACCOs \nVote Name Parish Name Name of SACCO \nSACCO \nIs the SACCO registered under Microfinance Institutions money lenders act 2016? (Yes/No \n0 \n6] KamuliDlG SCS BULUYA-MBULAMUTIPDMSACCOCINO\u2014 8] KamuliDLG \u2014SSSCSC\\*dCBUTTANNNST-BUTANSIPDMSACCOC\u2014C\u201c\u2018CUWNONS\u2014 9 Kamuli DLG \nKamuli DLG \nKamuli DLG \nNo \nSACCO Kamuli DLG \nNakibungulya \n26 Kamuli DLG abwigulu \nNAKIBUNGULYA-BUGULUMBYA PDM SACCO \nNo NABWIGULU-NABWIGULU PDM SACCO =a o \n64 \nS9 \n\\| ON ODIVS Wdd ODVANVMVN-OONSHaVdnd \nobusypedng 91d Ja! IInWe\\} LS \nODIVS WAd \nON I/L ODSVANVMYN-QUVM NVEUN OSNIHAVANd paeM ueqin obueypedng \n571d \\|nwey oO in \nolo OIIVS WAd VMANSMWVN-VHANODNE \n5 7a \u0131nwey LN\\} Ln\\} \nOIIVS WAd VMANSMWYN-NNDI \nHIA INWEY co; LN] ol OIIVS WAd VMANSMWVN-ODNISI \nI 97a 1d! nwey LN] \nODDVS WAd I/L VMANSMWVN-AUYM OSNYAINE \nON ODDVS wad D/L VMANSMWYN-QAVM VANNINE \nP\u0131em oBueAing \nHa IInwey N Ln \n4 \nLa] \n\u00a9 aN\\|Ol\\| La] O\\| \nSy] \noO co rer o OBUEMEN Bh] \nO O] Eee \n0\\| epueBeuen Ln] SES 0\\| \ntI] \n0O\\| Mm] SP \no\\| FINI ESP \u00a9", "metadata": {"headings": [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}, [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}]], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SPS", "metadata": {"headings": [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0\\| \nOO] \nO\\| 1d! OLD] MOP ODDVS Wd 9/L VMCNSMWYN-CavM VaWIsng \nP\u0131em equisng SINE COPMOPMOP O OIIVS Wad I/.L VMANSMWYN-QUVM VELaSNE \npiem effesng \nSid \\|nwey OLR] O\\| ODDWS Wad vaoTNe-vaoTNa \nSIC MULE \no\\| ODDWS Wad vaoTNE-NiMINE \n5 Ta IAW SLL] MOP oO\\| \n\u00b0 1d! NOP]", "metadata": {"headings": [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}, [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}], [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}], [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}]], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "COPCOP", "metadata": {"headings": [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "oO \nCOP \noO\\} [Ose oO\\} nm \u00b0 \n\u00b0 6 N ON 0 N \nON ODIVS Wdd NINSIMAEVN-IT VaWNYIEVN \nIT Equindiqen \n97a Inwey \n58 Kamuli DLG Buteme 59 \nBUTEME-MAGOGO PDM SACCO \nNo \n60\\|KamuliDLG \u2014\u2014\u2014C\u2014\u201c\u2018\u201c\u2018;S\u2122SC\u2122CC\\*CSW'ZNTRO-KISOZIPDMSACCO.F\u2122\u2014\u2122\u2014C\u2018i\\*UNOS\u2122C\u2122C\u201c\u2018\u201c\u2018\\#N(NNNNNNNWNYCNWWCNCWWCNYNWNWNSCSCSds\u2014Ss=s\u201csidC Kamuli DLG \nKamuli DLG \nNAMAGANDA-KISOZI PDM SACCO \nKamuli DLG \nWEST WARD-KISOZI T/C PDM SACCO \n66 \\|KamuliDIG \n\\_\\_\\_\\_\\_\\_\\_\\|LWANYAMA-MAGOGO PDM SACCO \nMAGOGO-MAGOGO PDM SACCO \n\\_68 \\|KamuliDIG \\|Matumu MATUMuU-MaGOGoPDpmsacCOo no 69\\|KamuliDLG \\|NankanduloD2\\_\\_\\_\\_\\_\\_\\|MANKANDULO-MaGOGo PDcmsAacCO no \nNAWANYAGO-NAWANYAGO PDM SACCO PDM SACCO \nSACCO \nPDM SACCO \nLulyambuzi \nN \nKamuli DLG \nKYEEYA-NAMWENDWA PDM SACCO \noO Kamuli DLG \n80 Kamuli DLG Ndalike \nMAKOKA-NAMWENDWA PDM SACCO \nfo) NDALIKE-NAMWENDWA PDM SACCO \n66 \nAppendix 12: Wealth ranking of households", "metadata": {"headings": [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}, [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}]], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a re", "metadata": {"headings": [{"headings_0": {"content": "a re", "page": 71, "level": 2}}, {"headings_1": {"content": "COPCOP", "page": 69, "level": 1}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Name \nparish level? \nvillages carried out \ni\\|KamuliDlG BalawoliNorthernWard [No u Om 2\\|KamuliDLG [Kisaikye \u2014 . CR 3\\|KamuliDlG [Bugeywa INO \u0131.\u0131 CC 4\\|KamuliDlG [Bugulumbya \\| \u00f6 Cm Bugondha - (Mbulamut c) NOT ng] 6\\|KamulidlG [Buluya NO \u0131i\u0131 CC Kamuli DLG No N 8\\| KamuliDLG [Butansi SN pt 9 \\|KamuiDt [Buwoya NOCC~C\u2014CsCSCSSCSCSCSSCi\u00e9sSC'\\*~\u201c\u2018L)CN\u2019SN\\#NWW ug Kamuli DLG\\_\\| Bwiiza", "metadata": {"headings": [{"headings_0": {"content": "a re", "page": 71, "level": 2}}, {"headings_1": {"content": "COPCOP", "page": 69, "level": 1}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N]", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 4}}, {"headings_1": {"content": "a re", "page": 71, "level": 2}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[11 \\|KamuiDie [Kagumba \u2014 - Cu Kasambira Ward N] Kamuli DLG No I Kibuye", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 4}}, {"headings_1": {"content": "a re", "page": 71, "level": 2}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N]", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 2}}, {"headings_1": {"content": "N]", "page": 71, "level": 4}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli DLG No a Kamuli DLG\\_\\| Kawaga No N 17\\| KamuliDLG [Namasagai\\_ \u00c4n , IC", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 2}}, {"headings_1": {"content": "N]", "page": 71, "level": 4}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "18 |Kamui bon \u2014 ii Co", "metadata": {"headings": [{"headings_0": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, {"headings_1": {"content": "N]", "page": 71, "level": 2}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "No \nN 20\\|KamuliDlG [Lugoloireward NO ir OOOO 21 Kamuli Kiyunga-(Mbulamutisc) u OT Nawanende Town Garda", "metadata": {"headings": [{"headings_0": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, {"headings_1": {"content": "N]", "page": 71, "level": 2}}, [{"headings_0": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, {"headings_1": {"content": "N]", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "metadata": {"headings": [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "24\\| KamuliDLG [Nakibunguya \u0131 CC No \nI KamuliDLG \\|Nabwigulu \u2014 Tg 27 KamuliDLG [Nabirumba TNO ii CO\u2014\u2014 28\\| KamuliDLG [Namunyings \\| ; CT Kamuli DLG No I \n67 \n30 Kamuli DLG Namaira No J \n0 \n31\\|KamuliDLG \\|Kasozi \u2014i a 0 32 KamuliDLG \\|Nawangoma NO 0 33 KamuliDLG \\|Budhatemwa \\| 0 = JO \n35 z\\|z\\|z\\|Z2\\|2\\|2\\|=2\\|2\\|=2\\|2\\|2\\|=2\\|2\\|2\\|2\\|2\\|2\\|j2\\|=2\\|]=2\\|=2\\| Jo", "metadata": {"headings": [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}]], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LWlLWlWI]W a Io", "metadata": {"headings": [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "INS \nIo \nJo \nIo \nFo Kamuli DLG \n[\\|O \nTA IO [DO", "metadata": {"headings": [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}], [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}], [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}]], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "HLALATATATATATATA Im 10", "metadata": {"headings": [{"headings_0": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}, {"headings_1": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NPDPOPAPWINM", "metadata": {"headings": [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IO \nKamuli DLG [O \nIo Kamuli DLG 10 \nI0O \n0 \noe", "metadata": {"headings": [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}, [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}]], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[\u00a9", "metadata": {"headings": [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "9 \n50 \nIo \n51 \n10 \nI0O [DO I0O \n\u00b0 No \nzIz\\|z\\|z\\|=z [\u00a9 Io \nIO 60 \\|KamuiDi 7535 IO Kamuli DLG oO 2 oO \n68 \n63 Kamuli DLG Kiyunga No \n10 \n> Io \nz\\|z\\|z2\\|z2\\|2\\|=2\\|=2\\|=2\\|=2\\|=2\\|=2\\|2\\|2\\|2\\|2\\|>2\\| Io m oO 66 Kamuli DLG \nIO \nIO \n68] KamuliDLG 0\u20140\u2014D\u2014 Io \n69] KamuliDLG [Nankandulo Io \nIo m N \nIo S \n[\u00a9 N \n[\u00a9 \n[JO \n[\u00a9 > ]Ww \n[DO \n[UI N JO [S \nI0", "metadata": {"headings": [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}]], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "RIND", "metadata": {"headings": [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], "page": 73, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "10 \n80 Kamuli DLG oO 7 \n69 \nAppendix 13: Failure to select and implement prioritized /flagship Parish Name Name of SACCO \n1 Kamuli DLG Balawoli \nBALAWOLI NORTHERN-BALAWOLI T/C Northern Ward PDM SACCO \nprojects \nList of flagship Are the How \nHow How many projects per flagship many many of the SACCO projects enterprise of the farming consistent sare enterpr enterprise with the implemen \nises are s are from \n\u2014 \npriority ting farmin the commodities flagship g priority selected by projects enterpr commodity ises \npiggery and dairy \nKamuli DLG Yes", "metadata": {"headings": [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}, [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "pe", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 74, "level": 1}}, {"headings_1": {"content": "RIND", "page": 73, "level": 3}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[gen (Mbulamuti", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 74, "level": 1}}, {"headings_1": {"content": "RIND", "page": 73, "level": 3}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "eee fee eT", "metadata": {"headings": [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sc \n6 KamuliDLG Buluya BULUYA-MBULAMUTIPDMSACCO piggeryanddairy \\|ves 3) +23/. 13/6 \n8 Kamuli Butansi PDPMSACCO piggeryanddairy \\|ves ++\u2018\\| aif 35 9 Kamuli Buwoya BUWOYA-BUGULUMBYA piggeryanddairy \\|Yes 5 al 5 \nKAGUMBA-KAGUMBA PDM SACCO \nWard \nSACCO \n\\|\\_14 KamuliDLG \\|Kibuye PDPMSACCO\\_ piggeryanddaiy \\|ves\\_\u2014\u2014 21 6! el 7] i5\\|KamuliDLG Kiige KIIGE-KAGUMBAPDMSACCO piggeryanddaivy \\| == 4 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}, [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "metadata": {"headings": [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NAIBOWA-BUTANSI PDM SACCO \n[piggeryanddairy [Yes Ss Sf 9 \n70 \n19 Kamuli DLG Nabirumba 1 NABIRUMBA 1-NABWIGULU PDM SACCO piggery and dai Yes \n9 Papers fig Ward Pa SACCO \nLe HE BR BE", "metadata": {"headings": [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}, [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}], [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}], [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Mbulamuti", "metadata": {"headings": [{"headings_0": {"content": "(Mbulamuti", "page": 75, "level": 3}}, {"headings_1": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sc \nTown Board \nBUGULUMBYA PDM SACCO ee Ward Te PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "(Mbulamuti", "page": 75, "level": 3}}, {"headings_1": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, [{"headings_0": {"content": "(Mbulamuti", "page": 75, "level": 3}}, {"headings_1": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Ca", "metadata": {"headings": [{"headings_0": {"content": "Ca", "page": 75, "level": 2}}, {"headings_1": {"content": "(Mbulamuti", "page": 75, "level": 3}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SACCO \nYes I el Bl a Yes \nYes PC ol sel al Yes \n\\|\\_30 Kamuli Namaira NAMAIRA-BALAWOLIPDMSACCO\\_\\_ piggeryanddairy \\|ves 3] 8. 37] Yes I sl Hs] a Yes I el el al", "metadata": {"headings": [{"headings_0": {"content": "Ca", "page": 75, "level": 2}}, {"headings_1": {"content": "(Mbulamuti", "page": 75, "level": 3}}, [{"headings_0": {"content": "Ca", "page": 75, "level": 2}}, {"headings_1": {"content": "(Mbulamuti", "page": 75, "level": 3}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "metadata": {"headings": [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "BUKUTU-BULOPA PDM SACCO Kamuli DLG \nSACCO \nSACCO \nYes I el el al Yes \nYes I sl sa] a 1", "metadata": {"headings": [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}, [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}], [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}], [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "metadata": {"headings": [{"headings_0": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "metadata": {"headings": [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Yes \n71 \n44 Kamuli DLG Kitayunjwa KITAYUNJWA-KITAYUNJWA PDM SACCO Digge Yes \n8 8 2. 45 Kamuli Namaganda\\_\\_\\| NAMAGANDA-KITAYUNJWA piggeryanddairy [Yes 2] Sif a ee fpsereven [re Ta SACCO \n\\|\\_47 Kamuli Nawango NAWANGO-KITAYUNJWA piggeryanddairy = 21 Sf a \nSACCO \nWard PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}, [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}], [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}], [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "metadata": {"headings": [{"headings_0": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}, {"headings_1": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Urban Ward \nNAWANYAGO T/C PDM SACCO \nGE BEE EG ER", "metadata": {"headings": [{"headings_0": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}, {"headings_1": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, [{"headings_0": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}, {"headings_1": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}]], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "metadata": {"headings": [{"headings_0": {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kisozi T/C 60 Kamuli DLG", "metadata": {"headings": [{"headings_0": {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "metadata": {"headings": [{"headings_0": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}, {"headings_1": {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3]", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Yes 2] el Kl 3] \ner Tee nommen [ame De al Kisozi T/C", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}, [{"headings_0": {"content": "3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "66 Kamuli Lwanyama___| LWANYAMA-MAGOGO PDMSACCO__|piggeryanddairy [Yes 2] 553]", "metadata": {"headings": [{"headings_0": {"content": "66 Kamuli Lwanyama___| LWANYAMA-MAGOGO PDMSACCO__|piggeryanddairy [Yes 2] 553]", "page": 76, "level": 2}}, {"headings_1": {"content": "3]", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "metadata": {"headings": [{"headings_0": {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "page": 76, "level": 1}}, {"headings_1": {"content": "66 Kamuli Lwanyama___| LWANYAMA-MAGOGO PDMSACCO__|piggeryanddairy [Yes 2] 553]", "page": 76, "level": 2}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "metadata": {"headings": [{"headings_0": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}, {"headings_1": {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "21 el el a", "metadata": {"headings": [{"headings_0": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}, {"headings_1": {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "metadata": {"headings": [{"headings_0": {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NAWANTUMBI-NAWANYAGO PDM SACCO \n72", "metadata": {"headings": [{"headings_0": {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}, [{"headings_0": {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file