diff --git "a/reports/chunks/Kamwenge District Local Government Report of The Auditor General 2023.chunks.json" "b/reports/chunks/Kamwenge District Local Government Report of The Auditor General 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kamwenge District Local Government Report of The Auditor General 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMWENGE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "OR] GINAL", "metadata": {"headings": [{"headings_0": {"content": "OR] GINAL", "page": 1, "level": 6}}], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTable Of COMtent.........cceecssesssessesssessecssecsvsssecsssssssssessuessuusssuesasesuesnesracsavessvessasassesssessesasesseesseareesesavenses ii PN RS SRST 1 iii srs secant enacts romans monessnscarnsuanoeasiascgeau \ncay asses eeemanieveieiewaneanon Benne ES di 5 127451.) VE 1 KEY AUDIT MATTERS. .......:csssssssssssssssesssessesucsssasscsucssssssssussusssusevessussussavssusansessasancatsaresavssteatessuesessecaveass 1 1.0 IMPLEMENTATION OF THE APPROVED BUDGET \ni ...0......csccccscssecsssssseesesssessecseesvessessessessessvens 2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \n9 aaa \nList of Acronyms \nAcronym . \u201cMeaning \nDLG \nDistrict Local Government \nGoU \\| Government of Uganda HCMS Human Capital \n\\_ Management System = IT \\| Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \n\u2014 Integrated Personnel \nand Payroll system", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}]], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions \\| LGFAM \n\\| Local Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007 LGFAR \nLGPPDA \nLocal Government Public Procurement and Disposal Authority \\| \nLLG \nLower Local Governments \n'LR Local Revenue \nMDAs Ministries, Departments and Agencies \\| MoES \n\\| Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development \\| MoGLSD- \nMinistry of Gender, Labour and Social Development MoLG Ministry of Local Government \n\\| \nNAA \\| National Audit Act\u201c \nNTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Office of the Auditor General \nPBS Program Budgeting System \n\\| PCA \n\\| Payroll Consults Africa \nPDMS Payroll Deduction Management System ' PDU \n\\| Procurement & Disposal Unit \nPFMA Public Finance Management Act \n\\| \nPFMR Public Finance Management Regulations \\| \nPPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}, [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \\| \nTSA Treasury Single Account TSSA \nTreasury Sub Single Account UBA \nUganda Banker\u2019s Association \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMWENGE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 4, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kamwenge District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kamwenge District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the TESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kamwenge District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the district had a budget of UGX.68,429,661,312 out of which UGX.59,577,560,595 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details Budget \\| Warrants % funding UGX \nUGX \n1 Recurrent (Wage) 24,141,056,514 23,005,688,841 \n2 Recurrent (Non-wage) 11,037,082,663 9 \n3 Development 33,251,522,135 \nTotal", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "68,429,661,312", "metadata": {"headings": [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.59,577,560,565 I reviewed the utilisation of warrants worth UGX. 44,777,629,432 (75%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure 21,749,130,260 21,749,130,260 37 \\| 2 PDM expenditure audited \n62,035,114 21,811,165,374 37 Development Response to Al Displacement Impacts Project 2,386,484,903 24,197,650,277 (DRDIP) \n4 Education grant - Formerly SFG \n5 Microscale irrigation projects \n6 USMID-AF \n1,289,804,179 25,487,454456 \\| 43 938,416,503 26,425,870,959 44 14,636,954,835 41,062,825,794 69 7 UGIFT (Infrastructure) 2,043,780,647 43,106,606,441 72 8 Water development grant (Piped \n74 water, and Rural water and 812,975,591 43,919,582,032 Sanitation grant) \nNo Observation \\| Recommend ation \n1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of The Accounting UGX. 546,261,526 however; by the end of the year, only UGX. 495,261,526 had Officer should been collected representing 91% performance. The summary is in the table below ensure that all and the details are in appendix 1. \nthe budgeted revenue \nis No Source Approved Actual Variance adequately budget Collections collected by \\| Tax Revenues 320,609, 320,609,819 0 sensitising the Non-Tax 225,651,707 174,651,707 51,000,000 Public on Revenues payment of Total 546,261,526 495,261,526 51,000,000 t&xes. \nThe DLG under collected revenue from business license, Administrative fees and ne a licences which led to non-implementation of planned activities. Refer to Appendix \nInisty\u2019 Of L Oca 1. \nGovernment, Ministry of Overall, the DLG under collected local revenue which denied the entity resources for er \nand implementation of the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "left:", "metadata": {"headings": [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], "page": 6, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "t \nthe No Out-put \nActivity \nPurpose of the un- Budget Amount Impasse implemented between the activities \nDistrict and its \\* Compliance a a neighbouring ee and hate ar . ei Kitagwenda inspections & \n10,000,000 district regarding n orcemen \u2018 support service delivery the ownership Services \nsupervision a claims of 2 Daily DURA Lime Records management of Proper archives \nmines and the Management District central management 1.000.000 Tr attendant registry. \nroyalties. \n3 \nOSR data To increase \nData Management collection, transparency & \nand Dissemination Analysis & resource mobilisation 40,000,000 \ndissemination strategy \nAs a result, the District could not finance activities financed through local revenue, such as; council and finance and administration expenses. \nThe Accounting Officer explained that the under collection of Local revenue totalling to UGX.51,000,000 was as a result outbreak of foot and mouth disease prompting closure of livestock markets from February to June 2023. In addition, our other major revenue source which is the royalties from DURA lime stone was not remitted to the District Local Government by Ministry of Energy and Mineral Resources during the FY 2022/2023. \nHowever, the activities which had been planned could not be fully implemented and have been rolled over to the current Financial year 2023/24", "metadata": {"headings": [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}, [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}]], "page": 6, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommend", "metadata": {"headings": [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Observation \n\u2014 year to keep momentum of Water Management \n\\| Development onen 1,603,461,427 1,052,584,427 \npe ongoing projects Integrated Transport \nServices 16,302,748,169 16,097,334,932 mu", "metadata": {"headings": [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}, [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}]], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "eer Development", "metadata": {"headings": [{"headings_0": {"content": "eer Development", "page": 7, "level": 3}}, {"headings_1": {"content": "Recommend", "page": 7, "level": 2}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "same", "metadata": {"headings": [{"headings_0": {"content": "same", "page": 7, "level": 3}}, {"headings_1": {"content": "eer Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "28,864,820,480 aa 27,621,102,820 =", "metadata": {"headings": [{"headings_0": {"content": "same", "page": 7, "level": 3}}, {"headings_1": {"content": "eer Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nase", "metadata": {"headings": [{"headings_0": {"content": "nase", "page": 7, "level": 3}}, {"headings_1": {"content": "same", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ee] And Mindset Change soso] 20,811,000 \nTransformation mau we 20,811,000", "metadata": {"headings": [{"headings_0": {"content": "nase", "page": 7, "level": 3}}, {"headings_1": {"content": "same", "page": 7, "level": 3}}, [{"headings_0": {"content": "nase", "page": 7, "level": 3}}, {"headings_1": {"content": "same", "page": 7, "level": 3}}]], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "en Securi", "metadata": {"headings": [{"headings_0": {"content": "en Securi", "page": 7, "level": 3}}, {"headings_1": {"content": "nase", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "oma 2,573,670,305", "metadata": {"headings": [{"headings_0": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, {"headings_1": {"content": "en Securi", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "wu", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1. Integrated Mechanized URF 28,670,000", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 11, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nFunctionality) \nAt the time of Works \nThe roadworks \nTransport maintenanc \nX x inspection on complete was undertaken 8 ae \u201e2 12 October with few \nInfrastruct of13.6Km \ne \na and completed ure And Road of \nat \n2023 the road snags that by the District Services Kahunge- \n3 works were need to be \nusing District Nkarakara- \n\\} \\| complete. The addressed. equipment\u2019s Rukunyu. road is ig == \nHowever Cee motorable and : [ Pee see by kad was RRS \\#5 cy =\") the community \naffected on ! \nI however, some some spots by ; \n~.\\| sections like the \nheavy rains and \u201c4 one in picture 2 \nflash floods \u00ab\\| have been which were affected by observed during \u201c1 \n4 storm water \ninspection. \nand \nneed \nurgent Resources have attention before \nhear: earmarked it deteriorates \nin the \u2018current further, budget to address the damages by rain on particular \nservice delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Focus Area Key Observation \nImplication \n", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}]], "page": 11, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Water \ne Construction of 11 boreholes was e Delayed completion of the water Development \ncomplete and rehabilitation of 20 \nsupply system crippled service delivery grant \nboreholes was complete and to the intended beneficiaries. construction of the water supply \nsystem was still ongoing.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Education \ne There defects noted at e This can affect the longevity of the Development \nKanyegaramire P/S with cracks on \nGrant \nthe walls and supplied desks were \nwearing away due to poor quality \ntimber used.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Classroom block and furniture thus denying the intended beneficiaries the education services expected. \n3 Microscale \nAll the beneficiaries who had co e This negatively affects success of the irrigation \nfunded received their equipment \nhowever funds for the program were \nnot fully absorbed due to low uptake \ndue to failure by interested farmers \nto co-fund for the equipment. \nproject as funds are swept back to the UCF due to failure by farmers to co- fund and thus crippling service delivery.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}]], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. UGIFT \nConstruction of Bihanga Seed School e Education service delivery to the was completed awaiting for beneficiaries have been delayed handover.\n5. DRDIP \nConstruction of Ntenungi HC III was still ongoing at the time of inspection.\n6. USMID additional \nConstruction of the play ground, funding \nMarket shed and taxi park at Nkoma Katalyeba Town Council were still ongoing and have gone passed their completion date of 17th December 2023.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nHealth service delivery to the beneficiaries have been delayed \nService delivery to the refugee host community and the refugees has been delayed as the users of these infrastructure have not been able to have them completed to put them to use. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial \nresulting in un-utilized warrants of UGX. 1,256,558,581 representing utilization Ministry of Finance, of 95% as summarized in the table below and detailed in Appendix 4; \nPlanning and Economic Development should Suppleme Revised Payments Unspent always release ved ntary Budget UGX. Balance supplementary funds Budg UGX. Bn UGX. Bn \nBn UGX. timely (the first Quarter et \nBn \nof the financial year) to UGX. facilitate implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}]], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fe", "metadata": {"headings": [{"headings_0": {"content": "Fe", "page": 13, "level": 3}}, {"headings_1": {"content": "wu", "page": 7, "level": 3}}], "page": 13, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "24.14 23.01 21.75 \nFrom the analysis, I noted that there was an under absorption of UGX. 1,256,558,581.", "metadata": {"headings": [{"headings_0": {"content": "Fe", "page": 13, "level": 3}}, {"headings_1": {"content": "wu", "page": 7, "level": 3}}, [{"headings_0": {"content": "Fe", "page": 13, "level": 3}}, {"headings_1": {"content": "wu", "page": 7, "level": 3}}]], "page": 13, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Fe", "page": 13, "level": 3}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Fe", "page": 13, "level": 3}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe Grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKamwenge District received UGX. 812,975,591(100%), of the budgeted funds of UGX. 812,975,591 in the financial year 2022/23. Out of the UGX. 812,975,591 received, the District spent UGX. 812,975,591 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 14, "level": 1}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Rural Water and Construction of boreholes 12 \n11 Sanitation Sub- Rehabilitation of boreholes 20 \nGrant Construction of VIP latrine 1 \n1 \nAll funds received under the grant were fully absorbed. o \ne All budgeted projects were provided for in the approved five-year developed", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}, [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}]], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "o All projects planned were eligible. \nAppraisal of all planned projects was carried out. eo \no Projects were distributed fairly \n3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}, [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3.1.2.1 Special Consideration of Seed Schools and Health Centers \nSec 5.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines (2022/2023) requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that 03 out 04 (75%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed below and further in Appendix 14. \nS/N UGIFT Project \nWater source place Community \nAudit Conclusion and status and \naccessibility to \nwater status \n01 Kabambiro HC III \nIn place and functional Kabambiro SC \nWater source provided \n02 Kabingo HC III \nIn place and functional Bihanga SC \n\\| Water source provided \\| 03 Bwizi Seed School Not in place", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}, [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bwizi SC", "metadata": {"headings": [{"headings_0": {"content": "Bwizi SC", "page": 15, "level": 3}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Water Source not", "metadata": {"headings": [{"headings_0": {"content": "Bwizi SC", "page": 15, "level": 3}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "04 Bihanga Seed School In place and functional Bihanga SC \nWater source provided \\| \nAs a result, 01 UGIFT project had water constraints and the surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}, [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}], [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 2}}, {"headings_1": {"content": "provided", "page": 15, "level": 2}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The accounting officer explained that considering that only one project of Bwizi Seed Secondary School in Bwizi Sub County which qualifies to benefit lies in a water stressed area with limited technology options. Surveys around the area failed to find any ground water potential for drilling deep wells. An approved design to serve the entire Sub County using Mpanga river will prioritize Bwizi Seed School. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \noe All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 2}}, {"headings_1": {"content": "provided", "page": 15, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 15, "level": 2}}, {"headings_1": {"content": "provided", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \n139 (18%) of the existing water sources were tested contrary to the standard e \nrequirement of 20%, while 11 (100%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 4% of the existing water sources were not suitable for human consumption. This is shown in the table below \nN Category Number Percentage Number \\| Percentage Percentage Percentage of required to tested actually untested of tested water be tested tested water sources (a) (b) (a-b) sources suitable for human consumption. 1 Existing 785 20% 139 18% 2% 785", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}, [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "rojects", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 New 11 100% 11 100% 0% 11 rojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that during the financial year, they were able to test 150 water sources according to the annual report. Working with communities, water safety plans are made for each of the non-compliant sources to avoid consumption of contaminated water. The percentage reported is acceptable we are trying to attain 100% through continuous Water Quality Testing.", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}, [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}], [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the required percentage of existing water \nRecommendation \nThe Accounting Officer should ensure that water user committees for water sources are in place and are functional. \n3.2 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKamwenge District received 100% of the budgeted UGX. 1,751,318,045 to implement the programme. The following activities were undertaken; \nSN Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantit", "metadata": {"headings": [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 17, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "uanti 1 Construction of Bihanga Seed School \n1 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; oe All the implemented projects were budgeted for. \no All the released funds were absorbed. \ne The planned project was fully implemented \nAll UgIFT facilities are being used by the intended beneficiaries. \no \n3.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.2.2.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\"\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government.", "metadata": {"headings": [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}, [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}]], "page": 17, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of acquiring the land title and ensure that it\u2019s on file. \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 1,289,804,179 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations \nT noted the following areas were management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Mitigation measures for projects/programs with related environmental and social e \nimpacts was undertaken for all projects \nAll projects were incorporated into the LG plans and budget. \ne \ne All received funds of UGX. 1,289,804,179 under the education development grant were absorbed. \no Funds were spent on eligible activities. \n3.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.3.2.1 Inspection for service delivery under the Education Development Grant \nI sampled three (3) projects with a total expenditure of UGX.0.416Bn to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was noted; \nbroken.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1:5", "metadata": {"headings": [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Photo showing state \\| \n\u201aof Kanyegaramire \n\\| P/S on 11-Sept-23 \\| \n3.4 \nDevelopment Response To Displacement Impacts Project (Drdi Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \nKamwenge District received UGX. 2,386,881,984(30%), of the budgeted UGX. 8,000,000,000 budgeted for the financial year 2022/23. Out of the UGX. 2,386,881,984 received, the District spent UGX. 2,386,881,984 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented ualnig the grant. \nSN Project Component Planned Actual Variance oz quantity \u2014 \n1 Social and Economic Services Infrastructure 3 3 \n0 2 Sustainable Environmental Management 12 12 0", "metadata": {"headings": [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}, [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[3 Livelihoods Program", "metadata": {"headings": [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 4 0 \nI designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. \nThe following were my observations; \n3.4.1 Positive observations \nI noted the following areas were management had commendable performance; \no All funds meant for onward disbursement to subprojects were transferred as received. \n2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Kamwenge District and noted the following; \nOut of approved allocation of UGX.8Bn for the FY 2022/23, only UGX.2.387Bn (30%) was received leading to a shortfall of UGX.5.6Bn. All the total receipts, only UGX.2.387Bn (100%) was disbursed to the sub projects. as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}, [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below,", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Purpose Budgeted Released amount Variance Expenditure amount UGX by OPM UGX releases \n1 Social and 3,922,380,000 \nEconomic \nServices \nInfrastructure 1,838,424,717 2,083,955,283 1,838,424,717 2 Sustainable 2,039,637,600 \nEnvironmental \nManagement 401,578,267 1,638,059,333 401,578,267 3 Livelihoods 1,867,742,400 \nProgram 74,000,000 1,793,742,400 74,000,000 4 DRDIP 170,240,000 \nfi. Operations 72,879,000 97,361,000 a Total 8,000,000,000 2,386,881,984 5,613,118,016 2,386,881,984 \nDue to the underfunding, the district was unable to implement; \n\u00a9 92 livelihood support subprojects \n8 environmental subprojects that had been approved and submitted to OPM. e \nThe Accounting Officer stated that DRDIP is closing by December 31, 2023, there is no opportunity of receiving more sub-project funds. Even the requests made to OPM /DRDIP in September 2022 and March 2023 were not honoured due to limited funds. However, he has written to OPM about the concerned.", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}], [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with OPM to have all budgeted funds released. \n3.4.2.2 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I noted the following; \ne All the 03 Infrastructure subprojects worth UGX. 1,838,424,717 were fully \n(Heifer Project International). However, clearance has been obtained from DRDIP/OPM and Subproject activities are now ongoing. \nRecommendation \nThe Accounting Officer should ensure the remaining ongoing projects are fully", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3.5 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kamwenge District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKamwenge District received 100% of the budgeted funds of UGX. 1,074,077,184 to implement the following activities. \nSN Category Activity Planned Actual quantit quantity Capital Development (micro Installation of irrigation 43 36 scale irrigation equipment equipment \n2 Complementary services Training of farmers \\| 15 15 Setting up demo farms \\| 0 0 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; 3.5.1 Positive observations \nI noted the following areas where management had commendable performance; All the budgeted funds of UGX. 1,074,077,184 were received and absorbed. oc \no Allocation of program expenditure complied with the allocation criteria stipulated in the grant guidelines. \no Funds were spent on eligible activities. \no All co-payment funds were spent on micro scale irrigation program activities. \nwith the selection criteria for lowest \no \n3.5.2.1 Budget performance \nI reviewed the budget performance for the Micro irrigation Grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The District received 100% of the budgeted UGX. 1,074,077,184 for the financial oe \nyear under review. Out of the funds received UGX. 669,897,207 (62%) was spent on capital developments while UGX. 268,519,296 (25%) on complementary activities. \noe Out of the total program receipts of UGX. 1,074,077,184, UGX. 938,416,503 (87%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 135,660,681 (13%). Details are in the table below; \n\u2014 Revised Warrants/ Total \\_ % budget Release expenditur absorption e (as per \npayment \n[BCC D=(B-C)\\_\\| (D/B)\\*100 8 \n6 Quarter Three PC \\|", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "CO", "metadata": {"headings": [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 1,074,077,184 1,074,077,184\\| 938,416,503 135,660,68 87 \no I undertook inspection on the 14\u00b0\" September 2023 to ascertain the extent of service delivery and noted that the District had installed all the planned 41 irrigation equipment. Details of installed projects are in Appendix 15 \nunder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the low absorption rate high co-funding requirements on the part of farmers which affected uptake of microscale irrigation technologies, thus leaving some unutilized funds on the part of government contribution", "metadata": {"headings": [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}, [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure wide spread awareness is created for all farmers to them to for the \nKamwenge District received 100% of the budgeted UGX. 15,983,102,988 to the implement the following key activities; \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Activity \nPlanned Actual quantity quantity 1 Construction of Playground at Nkoma-Katalyeba \n1 1 \n2 construction of market shed and taxi park at Nkoma - Katalyeba T.C \n1 1 \n3 Construction of resouce centre at Nkoma - Katalyeba Town Council \n1 1 \n4 Construction of Market Shed at Nkoma Sub county \n1 1 \n5 Construction of resource centre at Nkoma Sub-county \n1 1 \n6 Construction of 3 gravel roads 19.6KMs (Bwitankanja-Nsonosa 1 \n1 Road(5.6Kms), Burambira-Mikamba-Bwitankanja road(6.7kms), Mutwe- \nKyamwera Road (7.4Kms) \\_ \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; \n3.6.1 Positive observations \nI noted the following areas where management had commendable performance; \noo All implemented activities were all planned for. \nEntity complied with the minimum access conditions for the grant \nAll the running projects have Environmental and social Management Plans \n080 \noo All budgeted funds were fully received \nAll procurements adhered to the PPDA guidelines as guided by the program Operational Manual. \nContract management teams were in place for all USMID projects. \no \nMonitoring and Investment Inventory Reports to MLHUD were submitted and all oe \nMonitoring and Evaluation recommendations were implemented. \n3.6.1.1Areas of improvement \nI noted the following areas where the District needs improvement; \n3.6.2 Planning and Budget performance \nThe Accounting Officer attributed the under absorption to late release of funds i.e. as supplementary towards the end of the Financial year. The District was able to clear Interim Payment Certificates for the ongoing projects and UGX. 1,346,146,154 was swept back but was later re-voted and utilized.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that budgeted funds are used to complete the activities they were meant to be used for. And MoFPED should always release the budgeted funds timely to enable the entities implement budgeted activities, \n3.6.3 Implementation of projects \nParagraph 7.3.2 of the POM requires Program funds to be used to finance investments stipulated in the work plans submitted to MLHUD. \nI reviewed the contract management files and observed the following irregularities: Delays in project implementation. \nI noted that six (6) projects delayed beyond their completion dates. It was noted that contracts implementation is behind schedule with extensions averaging to 120 days as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}]], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Start date End date Extension Extension period Construction of Playground at 17/11/2022 17/06/2023 17/10/2023 120 days", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Nkoma-Katalyeba", "metadata": {"headings": [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "construction of market shed 17/10/2022 17/06/2023 17/11/2023 150 days and taxi park at Nkoma \n- \nKatalyeba T.C \nConstruction of resouce 17/10/2022 17/06/2023 17/10/2023 120 days centre at Nkoma - Katalyeba \nTown Council \nConstruction of Market Shed 17/10/2022 17/06/2023 17/10/2023 120 days at Nkoma Sub county \nConstruction of resource 17/10/2022 17/06/2023 17/10/2023 120 days centre at Nkoma Sub-county \nConstruction of 3 gravel 17/10/2022 17/06/2023 17/10/2023 120 days roads 19.6KMs (Bwitankanja- \nNsonosa Road(5.6Kms), \nBurambira-Mikamba- \nBwitankanja road(6.7kms), \nMutwe-Kyamwera Road \n3.6.4 Inspection for service delivery projects implemented in 2022/23 \nI sampled three (3) projects with a total expenditure of UGX. 7,289.852,485 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nSN Sub project/Sub Details of findings Pictorial Evidence Recommendation(s) \\| groups (Time, Quality, \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}, [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}], [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}], [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Construction of The project was \nThe Accounting Officer Playground at Nkoma- delayed as it was \nshould ensure that Katalyeba supposed to be works on the concluded by 17\" \nplayground are October, 2023 but completed. Contract constructions were \nstill ongoing \namount: \nUGX.3,146,245,894 \\| \\| \n\\| Photo showing \\| \n\\| state of Nkoma \n2 Construction of market The project was shed and taxi park at delayed as it was Nkoma - Katalyeba T.C supposed to be concluded by 17th November, 2023 but Contract \nconstructions were still ongoing \namount:", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}]], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.3,206,994,761", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 Construction of resource The project was centre at Nkoma - delayed as it was Katalyeba Town Council supposed to be \n\\| Katalyeba Play \\| \n\\| ground \\| = The Accounting Officer should ensure that works on the Market shed and taxi park are completed. \nThe Accounting Officer should ensure that works on the Resource Contract concluded by 17th centre are completed. amount: October, 2023 but \nUGX.936,611,830 constructions were still \nongoing \n4.0 OTHER ENTITY SPECIFIC FINDINGS 4.1 MANAGEMENT OF RUKUNYU HOSPITAL 4.1.1 \nManagement of Essential Medicines and Health Supplies in Health Facilities \na. Delayed delivery of drugs \nExamination of stores records for the financial year under review revealed that there were delays in delivery of medicines and sundries to the hospital by National Medical Stores. fable below refers. \n[ Cycle Date ordered 1\u00b0 Order deadline \\| Delivery \\| Delivery date Delay (days) deadline \nXB 13/9/2022 22/9/2022 31/10/2022 20/12/2022 50 \n1 11/7/2022 27/7/2022 + 2/9/2022 13/9/2022 11 3 30/10/2022 18/11/2022 22/12/2022 25/2/2023 33 4 6/1/2023 16/1/2023 22/2/2023 25/4/2023 63 5 9/3/2023 14/3/2023 \\| 20/4/2023 7/7/2023 76 6 5/4/2023 10/5/2023 \\| 16/6/2023 \\| 7/7/2023 20 \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer explained that NMS deliveries have been inconsistent due to late release of funds that are received yet they are expected to deliver every two months. They have since started delivering on quarterly basis.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}, [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}], "page": 26, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue engaging the Ministry of Health to ensure that the medical equipment is repaired and put to the intended purposes and obsolete equipment is", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "replaced.", "metadata": {"headings": [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.1.3.3 Idle Medical Equipment \nI observed that District Hospital had an X-ray machine that was in a working condition but was not being put to use. \nFailure to make use of available equipment denied the community proper health service delivery and may render the x-ray machine obsolete over time. \nThe Accounting Officers attributed idle equipment to lack of Atomic Council inspection and certification before its services are rolled out to the public. \nAll the necessary payments have been made and the atomic council is expected to visit the unit", "metadata": {"headings": [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}, [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant Authorities to ensure that the Atomic Council expedites the process of inspection and certification so that the public can start benefiting from the machine. \n4.1.4 \nDelayed completion of works by UPDF Engineering brigade \nIn a circular from the PSST dated 17 November,2021 to the Permanent Secretaries (Ministry of Health and Ministry of Education) requested Accounting Officers to handover projects financed by government of Uganda to the National Enterprise Corporation and Uganda People\u2019s Defence Forces Engineering Brigade, by 26\" November 2021 to facilitate implementation. \nPursuant to the above, Kamwenge District Local Government signed an implementation agreement with Ministry of defence and Veteran Affairs (MODVA) on 29\" May, 2023 for construction works for a Twin staff house and access levelling and paving Rukunyu General Hospital, 4 stance lined VIP latrine at Rukunyu General Hospital and a twin staff house at Nkongoro HC II in Kamwenge District. \noe According to Article 8.0 of the Implementation agreement, the project should be completed by 29\" November 2023, however the project was behind schedule with the contract period having roughly two (02) months to elapse and indicators show that these works will not be complete by the end of the 06 months\u2019 period as shown in the pictures below and the UPDF Engineering Brigade had abandoned", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "site;", "metadata": {"headings": [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "es \nVe \nExcavation of foundation level of the twin Excavation of foundation level of the Bi house ongoing \ntwin staff house ongoing \n= \n\\} \nBIST, \nExcavation of 8-VIP latrine ongoing \nExcavation of 8-VIP Jatrine ongoing \\_ Delayed completion of this project will cripple service delivery in the district. \nThe brigade is undertaking the works so far they are at slab level. We transferred all UGX.368,000,000 and we have reminded them of the six months\u2019 completion period. \nRecommendation \nThe Accounting Officer should engage M ODVA to have the project works expedited to have it completed in time so that it can s erve the people it is intended to serve. \n4.1.5 Physical Inspection of the Hospital Buildings \nI observed that the Hospital lacked an effective asset management plan as some of its premises were dilapidated and needed repairs. Refer to the pictures below; \nStatus of the structures at the hospital was noted below; \\| \n\\| \neee \n\\| \nzt \nSs \n\\| \n\\| \nBroken on windows of the Broken on windows of the \nIt is true some structures at the hospital are in a dilapidated state and this is attributed to insufficient budgets to fund all the maintenance needs of the Hospital at one go. However, the Maternal Child Health Department is in plan for renovation this financial year and procurement process is in final stages. \nA comprehensive assessment of the Hospital is being carried out by the works department to ascertain the level of dilapidation and the associated budget needs.", "metadata": {"headings": [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], "page": 30, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should have in place an asset management plan and always budget for repairs. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamwenge DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether \nconsidered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "inaugurated.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 33, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 33, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], "page": 34, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. \n5.3:1:2 Late Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter should be brought to the attention of MoFPED. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}]], "page": 35, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 35, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on \ne Parish priorities and action implementation manual. plans for the FY 2022/2023 \nHowever, the priorities were \nnot prepared in the \nprescribed format showing \ncategory, name of priorities, \nquantity, location and \nexpected date of \nimplementation. \ne Only 9 PDCs out of 10", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}]], "page": 35, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "prepared", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quarterly performance reports. \nAccounting Officer explained that this was due to limited funds as these funds for running PDC activities were available in only 3 quarters. \nGeneral \n\u00b0 09 SACCOs held their first general The accounting officer", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}, [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}], [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "by meeting more than 1 month after should ensure that going PDM SACCOs their registration. \nforward the registration and opening of bank oe by the time of the first general accounts is done before meeting,06 PDM SACCOs had the receipt of funds. already received funds \nAccounting Officer explained that \nthis was due to pressure from \ngovernment to have SACCOs in \nplace and having their bank \naccounts for them to receive the \n: \nPDM funds which could not be \nachieved in a short time hence the \n\\_ \nflouting of procedures. \nSACCO \u00b010 PDM SACCOs with fully The Accounting Officer Board \nconstituted Boards did not hold should ensure the regular Board meetings. \nconstituted SACCO boards are functional and hold The accounting officer explained regular meetings. \nthat regular board meetings could \nnot be held due to inadequate \nfunds. \ntherefore plan to have the sub committees constituted and functional. \nFailure to have a functioning Board Sub-Committees may lead to mismanagement of the SACCOs funds due to the lack of appropriate oversight. \n5.5 Review of Training Implementation Activities \nParagraph 27 of PDM A LG Guide for Supporting HH & EGs in Accessing Loans - \nunder PRF Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM Local \u2014 \nGovernment Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}, [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "e After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \no The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \ne The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; SN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}, [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Training of Local \u00b0 Training of local experts was not The Accounting Experts carried out. Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "that The accounting officer explained that this continuous training was due to lack of funds to carry out the of local experts is training carried out.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}]], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 2}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Licensing of PDM All the 10 SACCOs were not licensed to I \nadvise the SACCOs Under the take on the business of lending under Accounting Officer is Microfinance \nMicrofinance Institutions money lenders advised to ensure that Institutions Money act as detailed in Appendix 6 \nSACCOs are licensed Lenders Act \nas stipulated by the As a result, enforcement of recovery of Microfinance \nPRF from beneficiaries by the PDM Institutions money SACCOs may be legally challenged lenders act, 2016 leading to loss of funds. \nThe accounting officer responded that \nthe Uganda Micro Finance Regulatory \nAuthority is the one mandated to issue \nlicenses for SACCOs. \nSigning of PRF e UGX. 1,000,000,000 was transferred I informed the", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 2}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 38, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "to 10 SACCOs before signing PRF accounting officer that", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 38, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Agreements.", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "financing agreement as detailed in\\| I would bring the Appendix 7 \nanomaly to the \n5.5.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting - \nHouseholds & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}, [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}], [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}], [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}, [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}, [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of 10 sampled parishes did not carry The \nAccounting", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Households", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "out wealth ranking during Officer should ensure \nhousehold poverty levels in order to facilitate harmonized wealth ranking. However, UBOS has not yet disseminated the findings and also the president guided that communities\u2019 carryout the assessment of beneficiaries since the results by the UBOS system were flawed.", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}, [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Selection and\\|e10 sampled parishes selected The Accounting Implementation of flagship projects that were Officer should ensure Prioritized/Flagship inconsistent with the LG selected each parish selects Projects priority commodities. flagship projects that 025 out of 47 farmer are consistent with enterprise/households the LG selected implemented projects that are priority commodities. not from the priority commodity \nlist. Details are in Appendix 9", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Failure to select and implement prioritized projects may undermine achievement of the pillar", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The accounting officer explained that this was caused by contradicting guidelines on enterprise selection which were issued by Ministry of Local Government, Ministry of Gender and Ministry of Agriculture all these uidelines weren't harmonised.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Loan Application \u00a912 beneficiaries in 6 Parishes The Accounting and", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Approval who accessed loans before 5\" Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Process", "metadata": {"headings": [{"headings_0": {"content": "Process", "page": 40, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "June 2023 were not selected that PRF guidelines through the PDMIS. \nare followed while \u00b08 beneficiaries in 4 Parishes who administering", "metadata": {"headings": [{"headings_0": {"content": "Process", "page": 40, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "accessed loans after 5\u201d June revolving fund. \nguidelines that would change from time to time and but now PDM secretariat issued current guidelines which are being used for loan application and approval Sole process by the Parish members.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}, [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Insurance", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "020 PRF beneficiaries out 20 who The PDM secretariat for Farming carried out farming enterprises in should sensitize Enterprises \n10 PDM SACCOs did not obtain farmers about the agricultural insurance policies benefits of having an from UAIS. \ninsurance cover and Lack of recourse in form of also have an active insurance will expose the farming service provider for enterprises to the adverse effects insurance. \nof climate change and may result \ninto failure to recover the loan \nfunds. \nThe accounting officer explained that they are aware of the insurance requirements but the insurance Agencies are not on the\u2019 ground to sensitize the farmers about the. procedure and requirements in order to be insured.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}, [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Operation of the Paragraph 3.0 of the Users Handbook \\| I informed the SACCO", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Bank for the PRF Under PDM Pillar 3 - Accounting officer that Accounts \nFinancial Inclusion October 2022 I would bring the provides that each Parish shall have a anomaly to the PDM SACCO and a PRF designated attention of PDM bank account for that PDM SACCO, in secretariat to aid better a branch of a supervised financial planning in future. institution that is convenient for the \nmembers of the PDM SACCO. \nI noted that; \no By the time of the first general \nmeeting, 06 PDM SACCOs had \nalready received funds contrary to \ncapital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \noe 2 beneficiaries in 2 PDM SACCOs had implemented different projects \noe 3 beneficiaries in 3 PDM SACCOs had non-existent projects. \nDetails are in Appendix 11 \nImplementing different projects and also not implementing the funded projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that this was due to inadequate monitoring and supervision to ensure compliance with the guidelines. \nRecommendation \nThe Accounting Officer should intensify monitoring and supervision to ensure that PDM loan funds are used for the implementation of approved projects.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}, [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGIN Ar, Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}, {"headings_1": {"content": "the", "page": 40, "level": 3}}], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}, {"headings_1": {"content": "the", "page": 40, "level": 3}}], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201eei", "metadata": {"headings": [{"headings_0": {"content": "\u201eei", "page": 42, "level": 2}}, {"headings_1": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201eei", "page": 42, "level": 2}}, {"headings_1": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}, [{"headings_0": {"content": "\u201eei", "page": 42, "level": 2}}, {"headings_1": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "\u201eei", "page": 42, "level": 2}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "\u201eei", "page": 42, "level": 2}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "MEER. Source", "metadata": {"headings": [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Approved budget Actual Collections Variance \n\\| \nSER \n2 = \u2014 Tax Revenues \n1 Local Services Tax 40,609,819 110,199,447 2 Land fees \n3 Business Licenses 100,000,00 18,362,660 4 Other tax revenues 180,000,000 192,047,712 Non-Tax Revenues \n\u2014\u2014 \u2014 u \nse \n-69,589,628 0 \n81,637,394 -12,047,712 \n5 Other Property income 7,540,000 7,540,000 6 Dividends 0 7 Rent 51,000,000 146,569,582 -95,569,582 8 Other property income (disposal of assets) \n0 9 Sale of goods and services", "metadata": {"headings": [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}, [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "FETT", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "10 Administrative fees and licenses 174,651,707 20,542,125 \n154,109,582 14 \nCourt fines and Penalties \n12 Other fines and Penalties \n13 Miscellaneous Revenue \nTotal Revenue 546,261,526 495,261,526 51,000,000 \nAppendix 2: Out-puts without appropriate indicators and targets \nNo. Programme Budget Output Budget Output Out-put budget Activities \nAudit comment on \nAudit comment on targets an ee \\|\\_indications \\| 222 ng 1 01-AGRO- \n010017 Machinery acquisition \nAgricultural Supplies and Indicators for the Targets for the activity not INDUSTRIALIZATI and maintenance Services 3 irrigation equipment determined \nnot \n\\| \nON 0.885 stated \n\\| \nMonitoring and Supervision Indicators for Monitoring Targets for the activity not of capital work \nand supervision not determined. Number of stated. \nTrainings and frequency of 0.189 monitoring not determined MAO Zac ee] \n40", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}, [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 3: Implementation of planned outputs \nAppendix 3 (a): Fully implemented out-puts \nNo ee Program Sub-program PIAP-out \nBudget \nTotal Out-put Total No Number of fully Out-put expenditure activities in implemented UGX \u2018000\u201d the out-put activities \n1 \n1205010802- Basic Requirements and 320003-Assets and Facilities 1,144,180 10 \n09 12-HUMAN CAPITAL 01-Education,Sports Minimum standards met by schools \nManagement \nDEVELOPMENT and skills and training institutions 320003-Assets and Facilities 5,615 1 1 Management \n2 06- Natural 1203010513- Service Delivery \nResources, \n03-Water Resources Standards disseminated and 000006-Planning and budgeting \nEnvironment, Climate Management implemented. services \nChange, Land and \nWater \n3 09-Integrated 02 Pepulation, . Health, 09020401- Capacity of existing \nm \nand transport infrastructure and services 000063-Quality Assurance \nTransport \nSafety \nincreased. \\|. Systems \nInfrastructure \nManagement \nlee \n24,000 1 1 788,976 5 5 \nAppendix 3 (b): Partially Implemented out-puts No. Program Sub-program PIAP-Outs \nTotal 1,962,771 17 \\| \nBudget Out-put Total Out-put Total No Number of No of partially No of activities expenditure activities fully implemented that were not UGX \u2018000\u201d in the implemented activities implemented output activities \nOt 01-AGRO- 03-Storage, Agro- a he 2 ABE AB 203 \u2019 4 7 0 \\| 010013-Support to \nINDUSTRIALIZA processing and Value \nexatil HR agro-processing & TION addition acnuired q value addition \n02 1205010802- Basic 1,751,318,045 3 2 1 0 12-HUMAN 2 Rene ; Requirements and a... \n7 \nCAPITAL \n4 Minimum standards DEVELOPMENT \nmet by schools and \ntraining institutions \n03 \n09020401- Capacity of \\| 13,515,644,015 10 8 2 0 09-Integrated 03-Transport existing transport gpgn17- \nInfrastructure \nTransport Infrastructure and infrastructure and \nInfrastructure Services Development services increased. rievalanment p and \nManagement \nL \\| \\| 17,653,446,963 at 0] 18 \n14 \n41 \nA endix 4: Utilization of the Wage Budget \n[ SN Department Name Approved Budget UGX. Supplementary Revised Budget UGX. Warrants UGX. \nPayments noe an an \\| UGX. \n1 Administration 1,170,371,486 - = 1,170,371,486 1,170,371,486 1,130,543,999 30, 827,487 \\|", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}, [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}]], "page": 44, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Community based services 188,823,000 - 188,823,000 188,823,000 178,778,919 10,044,081\n3. Education 10,019,449,489 1,945,289,891 11,964,739,380 11,386,307,623 11,199,641,583 186,666,040\n4. \\| Finance 218,215,000 - 218,215,000 218,214,999 202,599,641 15,615,358 Health 7,223,444,296 723,094,352 7,946,538,648 7,752,644,296 6,936,651,752 815,992,544\n5. Internal audit 26,040,000 - 26,040,000 26,040,000 24,300,668 1,739,332\n6. Natural resources 260,000,000 = 145,800,000 405,800,000 405,800,000 305,212,268 100,587,732\n7. Planning unit 43,476,000 = 43,476,000 43,476,000 43,476,000 \n-\n8. Production 1,078,964,437 517,241,563 a 1,233,164,437 1,156,365,610 \\| 76,798,827\n9. Statutory bodies 180,000,000 - 180,000,000 180,000,000 179,561,019 438,981 \\|\n10. Trade, industry and local", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "I \ndevelopment 80,808,000 - 80,808,000 80,808,000 72,372,614 8,435,386", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "12. Water 82,000,000 - 82,000,000 82,000,000 81,898,201 101,799\n13. Works 238,039,000 - 238,039,000 238,039,000 237,727,986 311,014 Total 20,809,630,708 3,331,425,806 24,141,056,514 23,005,688,841 21,749,130,260 1,256,558,581", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 5: Review of the Implementation of the Grant activities \nSN\u201d \\| Water Budgeted Released Amount Planned Planned End Expected Audit Functionality Existence Management \\| Projects/facility amount amount Spent Start Date Date status as per observation \nof user explanation \\| (UGX (UGX BOQs and committee \\| Millions) Millions) (UGX latest (Existence \n\\| Millions) payment and \n\\| certificate completion", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I.", "metadata": {"headings": [{"headings_0": {"content": "I.", "page": 45, "level": 3}}, {"headings_1": {"content": "FETT", "page": 43, "level": 1}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "status)", "metadata": {"headings": [{"headings_0": {"content": "status)", "page": 45, "level": 1}}, {"headings_1": {"content": "I.", "page": 45, "level": 3}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "en No \n0 \nWealth ranking not carried out", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kamwenge DLG Kamwenge", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| \\| Wealth ranking not carried out", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Kamwenge DLG Kebisingo No", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "| see 002020200000", "metadata": {"headings": [{"headings_0": {"content": "| see 002020200000", "page": 47, "level": 3}}, {"headings_1": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Wealth ranking not carried out", "metadata": {"headings": [{"headings_0": {"content": "| see 002020200000", "page": 47, "level": 3}}, {"headings_1": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. \\| Kamwenge DLG Rukunyu \n\\| Wealth ranking not carried out\n5. Kamwenge DLG Businge er \n220202020000 Wealth ranking not carried out\n6. \\| Kamwenge DLG Nkongoro", "metadata": {"headings": [{"headings_0": {"content": "| see 002020200000", "page": 47, "level": 3}}, {"headings_1": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "In 17", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "222020200000 Wealth ranking not carried out \\|", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7. Kamwenge DLG \\| Nyamashegwa Yes \nWealth ranking partially carried out\n8. Kamwenge DLG Rwengoro 000303 \\| \nWealth ranking carried out\n9. Kamwenge DLG Karo Karungi\n10. \\| Kamwenge DLG \\| Businge Ward", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2 \nWealth ranking carried out 3 10 Wealth ranking not carried out \n44 \nAppendix 9: Selection and Implementation of Prioritized /Flagshi Projects \nSN Vote Name Parish Name of List of flagship Are the flagship How many Number of How many of How many of \n\\| Name SACCO projects per projects enterprises are PDM the the farming SACCO \nconsistent with implementing enterprises enterprises enterprises are the priority flagship \nare farming from the priority \\| \ncommodities projects \nselected by the \nenterprises commodity list \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}, [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. \\| Kamwenge Kitonzi Kitonzi- Beans, Banana, No", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "BEE = = = : \n\\| DLG \\_Kamwenge Coffee \n\\| \n\\| 2. Kamwenge Kamwenge Kamwenge- Diary, Banana, : \\| \\\\ : N \n\\| DLG Kamwenge Coffee \n\\| \n\\| 3. \\| Kamwenge \\| Kebisingo Kebisingo- Banana, Coffee, No", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| \u0131 DLG", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "c es os N \\| Kabambiro Maize, goat \n\\| rearing, poultry \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Kamwenge Rukunyu Rukunyu- Sweet potatoes, \nw DLG Rukunyu Banana, Coffee, \nDiary, Maize, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "poultry", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. \\| Kamwenge \\| Businge Businge- Coffee, diary, \nw \\| \\| \nDLG \\| Kamwenge Banana, piggery, \npoultry, maize, \na goat rearing.", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kamwenge \\| Nkongoro Nkongoro- Coffee, Maize, goat DLG Kamwenge rearing, Banana, \\| \\| Piggery, poultry.", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| 7. \\| Kamwenge Nyamasheg \\| Nyamashegw Coffee, Goat No \\| \\| DLG wa a- Kabambiro rearing, Piggery,", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Maize, Banana.", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \nNm \nA Br a N \n45 \n3 Kamwenge Rwengoro Rwengoro- Coffee, piggery, DLG Rukunyu poultry \n", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}, [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Kamwenge Karo Karokarungi- Coffee, Beef, DLG Karungi Kabuga Banana, Beans", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], "page": 49, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| \n\\| 10. Kamwenge Businge Businge- Banana, Coffee, DLG Ward Kabuga Diary, Beef, Maize. \n46 \nAppendix 10: Loan Application and Approval Process \nS Vote Parish Name of Name of PRF Was the Date loan Loan Were the loan Were they Remarks N Name Name SACCO beneficiary beneficiary was Amount beneficiaries vetted by a", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}, [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}]], "page": 49, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "from the obtained selected village meeting \\| \napproved \nthrough the convened by \n\\| \n\\| PDM PDMIS the enterprise enterprise \ngroups \n5 Kamwenge \\| Kitonzi Kitonzi- Komuhangi Dativa DIG \nKamwenge \n\\|\\_\\_\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kamwenge Kamweng Kamwenge- \\|\\_\\_\\| DLG e Kamwenge\n3. Kamwenge \\| Kebisingo Kebisingo- DLG \\| Kabambiro\n4. Kamwenge Rukunyu Rukunyu-", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "|__|", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| DLG Rukunyu \\| 5. \\| Kamwenge Businge \\| Businge- \n21/6/2023 1,000,000 No Yes \nYes \nYes \nYes 30/6/2023 1,000,000 Na Neg \\| \nYes", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}, [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "6. Kamwenge Nkongoro Nkongoro- Yes \nYes be DLE \nKamwenge", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nBolingoYoweri \\|Yss 12/10/2022 1,000,000 DD \\| = \n\\_\\| \n\\| 7. \\| Kamwenge Nyamasheg Nyamashegwa- \n\\| OIG [wa Kabambiro \nYes \n\\|", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}, [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Kamwenge Rwengoro Rwengoro- George \u2014\u2014\u2014 2192022 1000.00 \\_\\_\\_\\_e \\| \n\\| DLG Rukunyu Yes \n\\| \\|9. Karakarungl- \nKamwenge Karo", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Twinomuhangi Yes [372023 11.000.000 [no [yes \\| \u0131 \nDLG Karungi Kabuga Tusingwire Moses", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. Kamwenge Businge- \nYes ee DLG Ward Kabuga Yes 4/7/2023 Yes \\|", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "47 \nAppendix 11: Utilization of PRF at Household Level \nSN. Vote Name \\| Parish Nameof NameofPRF Loan Loan Project Status of the project Remark Name SACCO beneficiary Amount as Amount as funded \nper SACCO per \nrecords household \nevidence", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}, [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201aprovided", "metadata": {"headings": [{"headings_0": {"content": "\u201aprovided", "page": 51, "level": 1}}, {"headings_1": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u20181. \\| Kamwenge \\| Kitonzi Kitonzi- Komuhangi 1,000,000\u00b0 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\u201aprovided", "page": 51, "level": 1}}, {"headings_1": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG Kamwenge Dativa \nUwera 1,000,000 u \nBeans \n\\| Implemented", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}, [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}], [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}], [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "funded project \nImplemented the Rosemary funded project", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}, [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kamwenge Kamwe Kamwenge Namata Sylvia 1,000,000 = DLG nge -", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamwenge", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge", "page": 51, "level": 2}}, {"headings_1": {"content": "the", "page": 51, "level": 2}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\\\ Implemented a different project (goat", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge", "page": 51, "level": 2}}, {"headings_1": {"content": "the", "page": 51, "level": 2}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "rearing)", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Byaruhanga 1,000,000 . \\| Implemented the Abel funded project \ner \n48", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}, [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}], [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}]], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 51, "level": 2}}], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG o Kabambiro \nEST Eee money for a different =", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 51, "level": 2}}], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Project(piggery)", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "= \n= \nJackson Kizza 1,000,000 1,000,000 Goat Es 3 5 in Implemented the rearing rn a funded project ie \nKamwenge Rukuny Rukunyu- Abdallah 1,000,000 1,000,000 Coffee ser 2\u201d \u201e Did not implement a DLG u Rukunyu Christopher \nhe \nBER project and said he used the money to buy AIR: \n>= > pesticides, manure, Er Be spraying pump and CEES paid his workers. \nBE \n1,000,000 1,000,000 Poultry EE EG Implemented the \n2 funded project Sa \nKamwenge Businge Businge- Sabastiano 1,000,000 1,000,000 Goat FD ee Implemented the DLG Kamwenge Nkabimanya \nrearing Naik ae. SE. = funded project \nKatusiime Kate 1,000,000 1,000,000 p= \nImplemented the funded project \n", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kamwenge Nkongor Nkongoro- Monday Fallen 1,000,000 1,000,000 Goat = \nImpiemented the DLG 0 Kamwenge \nrearing u funded project", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Bolingo Yoweri 1,000,000 1,000,000 Goat \nImpiemented the rearing funded project \nHa Kamwenge Nyamas Nyamashe Francis 1,000,000 1,000,000 Coffee \nImplemented the DLG hegwa gwa- Namahwege \nfunded project Kabambiro \nRuth 1,000,000 800,000 Goat", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "Project(piggery)", "page": 52, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Zu Tumwikirize \nrearing SH a 3! funded project ES a \u00a3 =", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "Project(piggery)", "page": 52, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "Project(piggery)", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "metadata": {"headings": [{"headings_0": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 53, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG ro Rukunyu George \nfunded project \nMustapha 1,000,000 1,000,000 Loe Bought fertilizers, . \nTwinomujuni pesticides and improved his farm with part of the funds and has not yet implemented the project as he received funds in October this \near.", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}], [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. \\| Kamwenge Karo Karokarun Rose 1,000,000 1,000,000 Beans T= \n\\| \n\\| \\| project", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n\\| DLG Karungi gi-Kabuga Twinomuhangi \nfunded \\| \\| Tusingwire 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 53, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Moses funded project", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 53, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| DLG Ward Kabuga \n\\| \nfunded project \n\\| Tumuhimbise 1,000,000 u \\| Used the money to \\| Beatrice \nimprove her banana plantation. Did not implement a project. \nAppendix 12; Medicines ordered but not delivered by NMS \nDrug Quantity Cost Date ordered Injection metronidazole 2,600 1 \\_\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2,220,000", "metadata": {"headings": [{"headings_0": {"content": "2,220,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "13/9/2022", "metadata": {"headings": [{"headings_0": {"content": "13/9/2022", "page": 54, "level": 2}}, {"headings_1": {"content": "2,220,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 13; Common drug stock outs \nTLD (for HIV patients) RHZE (for TB patients) Injection ceftriaxone", "metadata": {"headings": [{"headings_0": {"content": "13/9/2022", "page": 54, "level": 2}}, {"headings_1": {"content": "2,220,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "13/9/2022", "page": 54, "level": 2}}, {"headings_1": {"content": "2,220,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Injection ampicillin", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Injection metronidazole \nCapsules amoxicillin \nTablets Glibenclamide (for diabetic patients) Cardiac aspirin \nTablets paracetamol \nInjection artesunate for severe malaria \n51 \nAppendix 14; staffing qaps", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}, [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Cadre /Staff Category \nNo Approved No Filled \\_[HR Gap \\_ Remarks Principal Medical Officer \n01 1 \\| 00 \nMedical Officer Special Grade (Community) 01 0 \\| O1 \nMedical Officer Special Grade (OBGY)\\_ 01 0 01 \nMedical Officer Special Grade Paediatric) \\_ 01 0 01 \nMedical Officer Special Grade (Internal Medicine) 01 \\{0 01 \nMedical Officer Special Grade (Surgery) 01 \\{09 0 01 \nSenior Medical Officer 01 01 \nJede Officer 04 04 00 \nDental Surgeon 01 0 [or \nPublic Health Dental Officer \n02 02 0 \nDental Attendant 01 0 01 Pharmacist 01 0 01 Dispenser 02 01 01 Principal Nursing Officer 01 0 01 \nSenior Nursing Officer 05 03 02 \nNursing Officer (Nursing) 17 03 14 L Nursing Officer (Midwifery) 03 08 0 Excess 5 Nursing Officer Psychiatry 01 02 0 Excess 1 Public Health Nurse 01 01 0 \nEnrolled Nurse (Psychiatry) [a 02 0 Excess 1 Ophthalmic Clinical Officer 01 01 0 \nEnrolled Nurse 46 25 21 \nEnrolled Midwife 25 18 07 \nNursing Assistant 15 \\| 05 10 \nSenior Clinical Officer \n01 02 0 Excess 1 Clinical Officer \n05 03 \\{\\| 02 \nUM Psychiatric Clinical Officer \n01 0 01 \nHealth Assistant 01 01 0 \nHealth Inspector 01 01 0 \nMedical Entomology Officer 01 \u2014T 0 01 \nRadiographers 02 02 00 Physiotherapist i 0 01 Occupational Therapist 01 0 Bi Orthopaedic Officer 02 02 00 \nHealth Educator 01 01 00 Anaesthetic Officer 03 03 00 \n52", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}, [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Theatre Assistants 02 \nSenior Laboratory Technologist 01 \nLaboratory Technologist 01 \nLaboratory Technician 02 04 0 Excess 2 Laboratory Assistant 01 01 0 \nSenior Hospital Administrator 01 00 01 \nEn Hospital Administrator 01 01 0 \nHuman Resource Officer 01 01 0 \nMedical Social Worker 01 00 01 \nNutritionist 01 01 00 Procurement Officer 01 0 01 \nSteno Secretar 01 0 01 \nOffice Typist 01 01 0 \nHealth Information Assistant 02 02 0 \nStore Assistant 02 00 02 \nSenior Account Assistant 01 01 00 \nAccounts Assistant 02 00 01 \nDark Room Attendant 01 0 01 \nDriver 02 03 0 Cooks 03 0 03 Security Guards 02 \nPorters \n03 \nSupplies Officer 01 \nArtisan \n03 \nTotal \n185 \n53 \nAppendix 15: Farmers who co-funded and their irrigation equipment were delivered \nBENEFICIARIES OF THE MICROSCALE IRRIGATION PROGRAM IN THE F/Y 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}, [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}]], "page": 56, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bs COST OF", "metadata": {"headings": [{"headings_0": {"content": "Bs COST OF", "page": 57, "level": 4}}, {"headings_1": {"content": "Injection ampicillin", "page": 54, "level": 2}}], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "GOVERNMENT \nS/N DATE NAME \nFARMER'S CO-FUNDING CONTRIBUTION EQUIPMENT 1 13/03/2023 ISAAC BOSS \\| 5,227,500 \n15,682,500 20,910,000 2 25/03/2023 PATRICK ROBERT MUTABAZI \\| 5,935,000 = 17,805,000 \\| 23,740,000 3 29/03/2023 TABATUKA MABLE 5,075,300 15,225,630 \\| 20,300,930 4 02/04/2023 MWESIGWA PEACE 5,227,500 15,682,500 \\| 20,910,000 5 12/04/2023 KARUHANGA ABASA GEOFREY 4,542,300 \n13,626,630 \\| 18,168,930 6 \\| 09/05/2023 KYANKU JANE 10,240,000 18,000,000 28,240,000 7 10/05/2023 AYAMBA MEDIUS 14,475,000 14,400,000 28,875,000 8 23/05/2023 MUHAIRWE PHILLIMON 5,486,250 16,458,750 21,945,000 9 30/05/2023 \\| TUSIIME CATHERINE 5,310,600 15,931,740 21,242,340 10 07/06/2023 ASTONE BIGOGO 5,763,750 17,291,250 23,055,000 11 07/06/2023 WILLIAM ARINEITWE \\| 2,000,000 \n16,530,000 18,530,000 12 08/06/2023 BYAMUKAMA NICHOLAS 5,792,500 17,377,380 23,169,880 13 En RUGAMBWA VICENT 5,236,250 15,708,750 \\| 20,945,000 14 13/06/2023 TUKAMUSHABA IMMACULATE 4,842,210 \n14,526,630 cn 19,368,840 \n15 15/05/2023 TWINOMUHWEZI MARIA YUSTINA 10,842,000 I", "metadata": {"headings": [{"headings_0": {"content": "Bs COST OF", "page": 57, "level": 4}}, {"headings_1": {"content": "Injection ampicillin", "page": 54, "level": 2}}, [{"headings_0": {"content": "Bs COST OF", "page": 57, "level": 4}}, {"headings_1": {"content": "Injection ampicillin", "page": 54, "level": 2}}]], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "28,842,000", "metadata": {"headings": [{"headings_0": {"content": "28,842,000", "page": 57, "level": 3}}, {"headings_1": {"content": "Bs COST OF", "page": 57, "level": 4}}], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "16 14/06/2023 MUHABUZI ANATORI \\_5,227,500 15,682,500 20,910,000 17 14/06/2023 TUMUHIMBISE ALOYSIUS 8,491,740 \n18,000,000 26,491,740 18\\| 16/06/2023 BANGIRANA FRANK \\_5,185,586 15,556,756 20,742,342 19 16/06/2023 TUHAME RODGERS \\| 5,187,460 \n15,562,380 [\\_\\_ 20,749,840 20 16/06/2023 KOBUSHESHE CONSIANTHA 6,415,000 \n18,000,000 24,415,000 \\| 21 16/06/2023 MUGISHA RICHARD 5,435,585 16,306,755 21,742,340 16/06/2023 BARIGYE AMBROSE KATTANISA 5,944,135", "metadata": {"headings": [{"headings_0": {"content": "28,842,000", "page": 57, "level": 3}}, {"headings_1": {"content": "Bs COST OF", "page": 57, "level": 4}}, [{"headings_0": {"content": "28,842,000", "page": 57, "level": 3}}, {"headings_1": {"content": "Bs COST OF", "page": 57, "level": 4}}]], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "17,832,405 23,776,540", "metadata": {"headings": [{"headings_0": {"content": "17,832,405 23,776,540", "page": 57, "level": 3}}, {"headings_1": {"content": "28,842,000", "page": 57, "level": 3}}], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "23 16/06/2023 SR MARIA PELAGIA KOBUSINGE 5,885,300 \n17,658,750 23,544,050 \n54", "metadata": {"headings": [{"headings_0": {"content": "17,832,405 23,776,540", "page": 57, "level": 3}}, {"headings_1": {"content": "28,842,000", "page": 57, "level": 3}}, [{"headings_0": {"content": "17,832,405 23,776,540", "page": 57, "level": 3}}, {"headings_1": {"content": "28,842,000", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": [" 3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) - 11", "3.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "COWES GGG) anansnnnensnsnsnnmenavers - 14", "nun nennen neuen rN ona Ener RS", " 3.2 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - 14", " 3.3 EDUCATION DEVELOPMENT GRANT ccscscccscecssssssessssessvessessersesvessrecesssavessessvesstesevesteeseee - 15", " 3.4 Development Response To Displacement Impacts Project (Drdip) c scsscseeseeees - 16", "3.5 MICO Scale UrriGatiOn", "18", "es eeeeseecsseseesesssessecsecssessesssessvessusssessussecssecsusesvessecsucsneaneeseereesseessareesees", "3.6 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONAL", "ERS 1 RE EEE - 19", "EIER EEE", " 4.0 OTHER ENTITY SPECIFIC FINDINGS .0 cccccccscsssesssesssessesssessesssesevecsvessessnssecsesaseseesteaeevess - 22", "SI TIERE INFOR Dil - 27", "nennen", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS nnnn - 27", "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "27", "aan.", "OTHER REPORTING Fe oi tre HULL TIED.", "28", "acannon aca ne", "REPORT.ON THE AUDIT OF COMPLIANCE WITH LEGISLATION cccscsssccscessesseeseessesseessestesveese - 29"], "page": 2}]} \ No newline at end of file