diff --git "a/reports/chunks/Kanungu District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Kanungu District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kanungu District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KANUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT GINAE COpy", "metadata": {"headings": [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TR a a ace ii ec ii case ON NR 1 Bas. Fe. BEINEN \n1 nee ee FREY AUDIT MATTERS \n1 en a a 1.0 Implementation of the Approved BUCGQEL.............-ccc:cnscsssesemnsesensuassverarovnssevescunenvennens 1 20 Management afthe Government Salary Payrol..un \n7 een ERBE MATTER 10 euere 3.0 Change in Accounting Treatment for Non-current Assets \n10 ...ueauansaneanennennaeennanannnennnnnn TE RT En 10 4.0 Implementation of Key Government Grants/Programmes .............nnnnnnnn 10 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 10 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program. \n13 ................... 4.4 Micro Scale Irrigation.............ueeeeseeseenesenneseennensnnsannnnennnnsnnenennennnnnnnnennennennannnnennnnnenann 20 45 Tran\u00e4lllamal ROSE Reh\u00e4biit\u00e4tish Grant. \n21 nenne HE BANN FENSTER 24 een nem CRUE EARNERS MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ................nnnenn 24 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS... 25 A UTEP. a a RESET IE Se \n26 ccna ait adnate REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \n26 enuusuunanuuuuunee 5.0 Implementation of the Parish Development Model .............u.nnnnnnnnnnen 26", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APBENIEE", "metadata": {"headings": [{"headings_0": {"content": "APBENIEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 en na ells, Sninedt annonennsnenasnnsnacmannndsonanissshnesinsiahasntiiens usunccensiscnctsnncnevss \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "APBENIEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "APBENIEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym | Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "APBENIEE", "page": 2, "level": 2}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 DLG \n\\| District Local Government \nGoU \\| Government of Uganda \nHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "APBENIEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "APBENIEE", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ nu u", "metadata": {"headings": [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ICT \n\\_\\_\\| Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \n\\| Integrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \n\\| Local Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \n\\| Kelch \\| Local Government Public Procurement and Disposal Authority \nLLG \\_Lower Local Governments \nLR \\| Local Revenue \nrd MDAs\\_ Ministries, Departments and Agencies \n\\| \nMoES \n\\| Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \n\\| Ministry\\_of Gender, Labour and Social Development MoLG \nMinistry of Local Government \nNAA \nNational Audit Act \nee er 2 = \nNTR Non RetREVENUG \n\\| yrs fread Waris, saan os ae \nea \nOAG Office of the Auditor General \nPBS", "metadata": {"headings": [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 5}}, {"headings_1": {"content": "[ nu u", "page": 3, "level": 3}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PCA \nPayroll Consults Africa \nPDC Parish Development Committees \n\\_\\_\\_\\_\\| \\| \nPDM \nParish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 5}}, {"headings_1": {"content": "[ nu u", "page": 3, "level": 3}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Payroll Deduction Management System \\| \n\\| \nPDU \n\\| \nProcurement & Disposal Unit \nPFMA Public Finance Management Act \n\\_\\_\\_\\| \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}, [{"headings_0": {"content": "PDMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA Treasury Sub Single Account \n\\| \n\\_\\_\\_\\_\\| \n\\_ UBA \\| Uganda Banker's Association \n\\| \n. \n= \nMeee sly \nMe \n\\\\ \nBT \nEn \\_ \\| \n\\_ \n7 UCF\\_ Uganda Consolidated Fund \n\\_\\_\\_\\_\\_\\_\\_\\| \nUCLA \n\\| \\_ \\_ ee Uganda Consumer and Lender\u2019s Association \n\\| \n= \n.", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results \n\\_\\_\\| \n\u2014 \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KANUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kanungu District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kanungu District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 6, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e \nObservation Recommendation \\| Programme Approved Warrants % \nbudget \nAgro- Industrialization 2,627,012,780 2,627,012,780 Community Mobilization And 324,781,343 302,617,343 Mind-set Change 93.2 Development Plan 696,158,198 653,051,819 Implementation \n93.8 Governance And Security 2,665,619,415 2,658,975,344 99.8 Human Capital Development 38,945,704,182 38,464,726,133 \\| \n98.8 Integrated Transport 1,353,159,036 1,281,482,603 Infrastructure And \nServices \n\\| \n94.7 Natural Resources, 5057575240 3,015,278,760 Environment, Climate \nChange, Land And Water \nManagement \n99.3 Private Sector Development 114,194,473 110,994,473 97.2 Public Sector 7,772,699,415 7,658,474,925 Transformation \\| 98.5 [Total 57,537,304,082 56,772,614,180 98.7 Source; IFMS Detailed budget analysis(Recurrent and", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 6, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development)", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], "page": 7, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The UGX. 764,689,902 that was not warranted was meant for activities which were either partially or not implemented at all; as shown in appendix 2 (a ) \nThe Accounting Officer explained that they warranted what was released \nin relation to the total revised budgeted funds. \nUtilization of Warrants \nOut of the total warrants of UGX.56,772,614,180 availed during the year, I \nadvised the UGX.54,165,963038 was utilized by the entity resulting in un-utilized Accounting Officer warrants of UGX.2,606,651,142 representing utilization of 97% as shown to ensure that all in the table below; \naffected activities are rolled over and Programme Warrants Utilised % funds followed up \\_ \nwarrants utilis for re-voting with ation MoFPED in the Agro- Industrialization \n2,627,012,760 \\| 2,624,946,922 T 100 subsequent Community Mobilization And 302,617,343 285,025,850 \n94 financial year. Mindset Change \nDevelopment Plan 653,051,819 620,520,748 \nImplementation \n95 \nGovernance And Security 2,658,975,344 1,958,306,462 74 \nHuman Capital Development 38,464,726,133 37,397,844,966 97 \nIntegrated Transport 1,281,482,603 1,281,345,391 \nInfrastructure And \nServices \n100 \nNo Observation Recommendation appendix 2(b). \nAs a result of failure to utilise warrants; \ne Katete seed school remained incomplete hence affecting service delivery to the beneficiaries. \n\\+ Staff recruitments were partially done and this affects productivity of existing staff. \nThe Accounting Officer explained that the affected activities were rolled over to 2023/2024 for implementation. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}]], "page": 7, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 I \nadvised the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the out-puts. \nto organise trainings for the Part A of the performance contract for Accounting Officers outlines the users of PBS to core performance requirements against which their performance should understand \nthe be assessed in regard to achievement of planned results. This requires application \nof the Accounting Officer to be assessed on the extent to which annual key parameters in the performance indicators and targets are achieved for key projects and/or work plan. In programs. \naddition, I advised that the Accounting I reviewed the approved work plan and sampled 23 outputs with a total officer \nengages of 50 activities and noted the following; \nMoFPED to include all the appropriate e 18 outputs with 41 activities had clear performance indicators and parameters in the targets. \nsystem for effective e 5 outputs with 9 activities did not have clear performance indicators planning in the and targets as summarized in the table below and detailed in District. \nappendix 4. \nTable showing performance indicators and targets \nCategory of No of No. of Expenditure outputs activi Activities Amount (UGX) ties with clear \nin \nperforma \nthe \nnce \noutp indicators \nuts \nand targets \nFully quantified 41 41 8,203,236,000 75 outputs \n% Substantially 508,323,000 2 quantified \nOutputs (Outputs \nNo Observation Recommendation with a number of challenges including missing parameters of indicators \nquantification in the system. \nIn addition, management was not guided properly on what to do other \nthan meeting the deadline of submission. In the meantime, the planners \nwere trained this November 2023 on how to include quantification of \noutputs and an improved work plan is expected. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}]], "page": 8, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of eighteen (18) outputs with forty-one I advised the (41) activities worth UGX. 8,711,559,000 and noted that; \nAccounting Officer e Twelve (12) outputs with thirty-five (35) activities and expenditure to devise measures worth UGX.8,203,236,000 were fully implemented. \nto address the e Six (6) outputs with Six (6) activities worth UGX.508,323,000 were challenges that led partially implemented. \nto the delay of the Table showing performance indicators and targets \nprojects and ensure their \nfull No of No of Expenditure implementation. activitie activit of Amount (Bn) \ns in the Activ ies acti \nIn addition, the outputs ities partia viti \nAccounting Officer fully lly es \nshould engage the imp! imple not \neme ment imp \nMinistry of finance nted ed lem Planning and ent \nEconomic \ned Development to Fully 8,203,236,000 improve implem management of the ented hybrid procurement outputs \n508,323,000 process to always Partially \nimplem \nremove delays of ented \nprojects outputs", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}]], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total is \\| 41 35 6 8,711,559,000 Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following key planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}, [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}]], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Procurement and supply of medical equipment for Kinaaba HCIII.\n2. Completion of Katete seed school in Katete sub county\n3. Construction of staff house at Matanda primary school in kihihi sub county.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "updating monthly", "metadata": {"headings": [{"headings_0": {"content": "updating monthly", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], "page": 11, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae _ Actual", "metadata": {"headings": [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], "page": 14, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity \n1 Rural Water and Construction of boreholes po F\u00fc Sanitation Sub-Grant Rehabilitation of boreholes \n(traditional Construction of VIP latrine \ncomponent) \n2 Piped Water Sub- Construction of piped water 15 \n15 \nGrant (UgIFT scheme. \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All the program funds were received during the year and spent in line with the District strategic goals. \ne All the projects implemented during the year were eligible and the District undertook desk and field appraisals for all the projects. \ne UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. \ne The procurement process was undertaken in time in accordance with the PPDA", "metadata": {"headings": [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}, [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}]], "page": 14, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}], "page": 14, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The District budgeted to receive UGX.1,514,865,577, and UGX.1,514,865,577 (100%), was received. \ne The District obtained a no-objection of planned investments from MOH. \ne A review of expenditure vouchers revealed that all the expensed UGIFT funds were accounted for. \noe The District prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. \ne I followed up on FY 2020/21 UGIFT projects that included upgrading of Ntungamo HCII to HCIII, upgrading of Kinaaba HC II to HC III and upgrading of Matanda HCII to HC IH and confirmed that these were completed, commissioned and are functional. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Failure to absorb UGIFT funds \nOut of the approved budget of UGX.1,514,865,577 released, the District received UGX.1,514,865,577. Out of the received funds UGX. 765,403,139 (50.5%) was spent thus leaving UGX.749,462,438 unutilised as shown in the table below; \nFunds released (UGX) Expenditure (UGX) Unspent %age of funds", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}, [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}], [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}], [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}]], "page": 17, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], "page": 17, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed \n1,514,865,577 765,403,139 \\| 749,462,438 \\| 50.5% \\| \nUnder absorption of released funds negatively affected implementation and service delivery such as completion of Katete Seed School. \nThe Accounting Officer explained that the unspent UGIFT project funds totalling UGX.749,462,438 were rolled over and re-voted for implementation in the current financial year 2023/2024. \nRecommendation \nActivity \nStandard %age budget allocation as per guidelines Repair of medical equipment \n20% Replacement of small medical equipment and medical furniture. \n20% Upgrade and new construction including Geotechnical Investigation on \nthe selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support services \nA review of the budget allocations of the Health development activities revealed that there were under/over allocations for Upgrading of the Health Centres and supply of medical equipment respectively as shown in the table below; \nActivity Budget %age Standard %age Amount budget %age budget allocation budget Variance allocation as \nper \nuidelines \nA B=(A/Total Cc (B-C) budget) \nRepair of medical equipment \n0 0 20% 0 Replacement of small medical 260,332,800 49,6% \nequipment and medical furniture. \nUpgrade and new construction 264,333,307 including Geotechnical Investigation \non the selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for \nsupport services \n524,666,107 \nUnder/over budget allocations negatively affect achievement of the intended Grant objectives. \nThe Accounting Officer explained that the funding came from UgiFT and allocation was made by the Ministry of Health and they spent basing on the approved", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}]], "page": 17, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allocation.", "metadata": {"headings": [{"headings_0": {"content": "allocation.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 4}}], "page": 18, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to always follow grant allocation guidelines in", "metadata": {"headings": [{"headings_0": {"content": "allocation.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 4}}], "page": 18, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "executing projects.", "metadata": {"headings": [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Identifier Budget %age Standard %age Budget Amount budget %age budget Amounts allocat budget Varianc ion allocation as e per \nguidelines \nC=(A/B \u20ac (B-C) ) \n\\| \nMonitoring and supervision A (As per 17,000,000 14.3% 2.5% \n11.8% Budget \nDocument) \nUpgrade and new B (60% of 102,000,000 85.7% 60% 25.5% construction including Total Health \nGeotechnical Investigation Developmen \non the selected sites \nt Budget) \nMaintenance of buildings \nCompletion of unfinished \nstructures \nProvision of auxiliary \nstructures for support \nservices \nTotal 119,000,000 100% 37.30 % \nOver budget allocations negatively affect achievement of the intended health services \nThe Accounting Officer attributed this to challenges in project implementation which required more supervision and site meeting. \nRecommendation \nI advised the Accounting Officer to always follow the guidelines in budget allocation. \n4.2.2.4 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the District did not have land titles for UGIFT projects worth UGX.3,792,591,532 implemented as shown in the table below; \n\\| Project Land Location Contract Payments(UGX.) \nUpgrading of Kinaaba HC II to Kinaaba sub county HC III \nConstruction of Staff House at Butogota Town council Ntungamo HCIII \nConstruction of Staff House at Kihihi sub county \nAmount(UGX.) \n649, 187,532 649,187,532 \n170,000,000 161,938,947 \n150,0000,000 150,000,000 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. \nRecommendation \nI advised Accounting Officer to fast track the titling of the above pieces of land so as to safeguard the projects.", "metadata": {"headings": [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}, [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}], "page": 23, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the MoFPED, MoLG, and MoES. \n4.3.2.3 Inspection for service delivery. \nI sampled five (05) activities (table below refers) during verification at the end of November 2023 with a total expenditure of UGX.807,303,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed (Appendix 8 refers). \nDelayed completion of projects affects service delivery to the intended beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}]], "page": 23, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 28, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 29, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a \nimplement viable community led income generating activities. The district also received UGX. 98,000,000 for the PDM Administrative costs. \n5.1.2 Positive Observations \nI noted the following areas where the District had commendable performance; \nA review of the District budget and work plans revealed that all the 45 priorities received from 4 Sub Counties, were incorporated in the District's budget/workplan. All 98 parishes were included in the PDM program. \nAll the registered SACCOs were funded. \n98 PDM SACCOs received PRF of UGX.100 million each hence no over or under \nrelease. \nFunctional PDM HLG core implementation teams existed. \nThe training of Master trainers was undertaken this team carried out the training of trainers (Core Implementation team) and consolidated report was prepared and submitted to Accounting Officer. \nIn all Parishes, training of households and enterprise group leaders was carried out \nI sampled 10 SACCOs and noted that these were all registered under the Cooperative Societies Act. \nTransfers of PRF to SACCOs were supported by PRF financing agreements and attestation forms by the Accounting Officer (AO) \nThe ten(10) sampled SACCOs held their first general meeting before their registration as required. \nHad, a leadership vetting committee elected and inaugurated and had vetting criterion following the PDM SACCO byelaws approved/incuded in the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 29, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minutes/agenda.", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}], "page": 30, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.3.2 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}, [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}], [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}]], "page": 32, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], "page": 32, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \noe A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nObservations Management Response ] \nthe PDM activities at Committees and the Loans Committees. The SACCO level, as detailed in Accounting Officer promised to support SACCOs appendix 12. \nto form the other committees subsequently to support the Production, Marketing and finance management functions. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to lack of appropriate", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}]], "page": 32, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oversight.", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], "page": 33, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to ensure all the appropriate SACCO committees are formed and are functional and also ensure quarterly performance reports are prepared for effectiveness and performance measurement. \n5.1.3.3 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}, [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe After the orientation workshop, each Master ToT, DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \nRecommendation \nI advised the Accounting Officer to ensure trainings are done at the right schedules. \n5.1.3.4 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}, [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of e \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its e \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \ne The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \ne A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \ne The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \ne The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Recommendation registration \nLicensing of PDM I noted from the sample of 10 The Accounting Officer explained SACCOs Under the SACCOs that none was licensed to that all the 98 PDM SACCOs are \nAs a result, SACCOs that do not meet minimum requirements for operation and extending loans to members hence enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nI informed the Accounting Officer that the matter would be brought to the attention of the PDM Secretariats.", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}, [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}]], "page": 34, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], "page": 35, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow PDM guidelines issued from time to time. \n5.1.3.5 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u00ae June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}]], "page": 35, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth oc \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \ne \nvillage meetings & LC Chairpersons attest the current guidance is that to the lists. \nthe beneficiaries of Parish Revolving Fund be identified This methods of Selection is subjective and and confirmed through the could lead to undesired selection result. \nvillage meetings to mitigate the observed risk. \nFailure to identify subsistence households using the wealth ranking tool may lead to extending of PRF loans to ineligible beneficiaries hence undermine the achievement of pillar objectives. \nRecommendation \nI advised the Accounting Officer to carry out wealth ranking during identification of subsistence households to benefit from PRF. \nFurther, I advised the Accounting Officer to ensure that identification of subsistence households should be carried out using the wealth ranking tool as provided for in the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}]], "page": 35, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.3.6 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \ne I reviewed bank information of the 10 sampled PDM SACCOs and noted that only 5 out of 10 SACCOs had started issuing loans. \noe I met 15 beneficiaries of PRF from the 5 SACCOs that had issued loans and noted that 5 out of 15 beneficiaries had not started actual implementation of the approved projects (Detailed inspection report in appendix 14). \nRecommendation \nI advised the Accounting Officer to ensure increase the effectiveness in loan issuing and intensify supervision to confirm that the loans recipients immediately embark on actual im \nntation of their approved projects. \n= \nJohn F.S. Muwanga \nAUDITOR GENERAL ORIGINAT 20\u00b0\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], "page": 37, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices \nAppendix 1; Detailed local revenue performance \nN Source \nApproved budget Actual Collections \nTax Revenues \nLocal Services Tax \n312,354,066 173,088,820 \nVariance Reas ons for over or under collection \n139,265,246 Planned recruitment of staff was done late. \nLand fees \n9,718,000 18,591,000 (8,873,000) Many people applied for land \nBusiness Licenses \n136,000,000 53,585,500 \nOther tax revenues \n380,020,000 21,348,833 \ntitles than had been anticipated 82,414,500 Loss of markets and none remittance of revenue from Town Councils \n358,671,167 Loss of markets and none remittance of revenue from Town Councils \n838,092,066 266,614,153 441,085,667 \nNon-Tax \nRevenues \nInvestment income 0 6,180,000 (6,180,000) \nSale of goods and \n6,700,000 \nservices \n171,674,400 (164,974,400) This was as a result of disposal of items listed in various years. Administrative fees \n578,976,489 186,267,200 \nand licences \n392,709,289 Loss of markets and none remittance of revenue from Town Councils \nMiscellaneous 12,000,000 93,723,473 (81,723,473) \nrevenue \n597,676,489 457,845,073 1,055,521,562 \nTotal Revenue 1,435,768,555 724,459,226 711,309,329 \nAppendix 2 (a): Activities affected by budget cuts/unrealised fuunds \nNo. Programme \nAmount not Activities not implemented \nPurpose of the warranted unimplemented activity \n1 Community Mobilization And \nSome public cerebrations were not To ascertain value for money Mind-set Change held \n22,164,000 \n2 Development Plan \nProject monitoring and supervision, To ascertain value for money Implementation \n43,106,379 3 Governance And Security \n6.644.071 Human Capital Development \nWorkshops, Meetings and Seminars \nand staff capacity building. \nTransfers to other Government units Implementation of activities in and Allowances \nthe Government units \nWorkshops, Meetings and Seminars, Staff capacity building 480,978,049 and allowances \nIntegrated Transport \nTransfer to Other Government Units, Implementation of activities in Infrastructure And \nMaintenance - Machinery & the Government units and Services \nEquipment Other than Transport service delivery improvement. Equipment \n\\| \nEnhancing work environment \nTotal \n764,689,902 \nAppendix 2 (b); Salary Budget Analysis by department", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}]], "page": 38, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Approved Supplementary Revised Budget Warrants UGX. Payments UGX. Unspe Name Budget UGX. UGX. UGX. \nnt Balan ce UGX. Administration 2,336,364,728 96,007,117 2,432,371,845 2,432,371,845 1,844,620,797 Finance 242,998,000 0 242,998,000 197,388,067 Statutory Bodies 278,721,000 0 278,721,000 278,721,000 278,626,960 \n\\| Production 1,409,339,641 283,061,447 1,692,401,088 1,692,401,088 1,690,476,503 \n\\| Health 8,499,779,874 1,116,120,814 9,615,900,688 9,615,900,688 9,501,714,602 Education 15,835,578,809 5,156,951,942 20,992,530,751 20,992,530,746 20,937,960,848 Roads 17,350,225 17,350,225 17,350,225 19,636,668 Water 77,649,775 0 77,649,775 77,649,775 75,355,900 Natural Resources 202,000,000 132,600,000 334,600,000 334,600,000 332,048,768 Community Based 214,978,000 0 214,978,000 214,978,000 197,986,600 Services \n\\| Planning 46,000,000 0 46,000,000 46,000,000 30,595,022 \\| Internal Audit 32,000,000 0 32,000,000 32,000,000 29,274,401 Trade and Industry 86,517,000 0 \n86,517,000 86,517,000 86,008,658 \n29,279,277,052 6,784,741,320 36,064,018,372 36,064,018,367 35,221,693,794 Appendix 3:Key activities affected by under utilisation of warrants \nN Programme \nWarrants not Activities affected by the under Reason for the", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}]], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. Utilized utilization underutilization of", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1 Community Mobilization And Mind set Change \n2 Development Plan", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Governance And Security \nwarrants 17,591,493 Workshops, Meetings and Seminars \nLate release of funds \n32,531,071 General Staff Salaries \nLate release of funds \n700,668,882 General Staff Salaries \nLate release of funds \n4 Human Capital Development 1,066,881,167 Non-Residential Buildings Delayed procurement Acquisition(Katete seed school) \nof a new Contractor \nPublic Sector \n779,000,835 General Staff Salaries, pension \nLate release of funds Transformation \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,596,673,448", "metadata": {"headings": [{"headings_0": {"content": "2,596,673,448", "page": 39, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4; Budget performance indicators", "metadata": {"headings": [{"headings_0": {"content": "2,596,673,448", "page": 39, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "metadata": {"headings": [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \npeynuend aynuen Alin\\} paynuend ee \nAlina \u201430N TE lind Je \naie payguend [E42 = ayiquenb Ayenied \nSoA SA sah SO,", "metadata": {"headings": [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}, [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}], [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}], [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(3)", "metadata": {"headings": [{"headings_0": {"content": "(3)", "page": 40, "level": 3}}, {"headings_1": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "saA ON SOA", "metadata": {"headings": [{"headings_0": {"content": "(3)", "page": 40, "level": 3}}, {"headings_1": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "metadata": {"headings": [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ejs \nS93] auo juaujuiodde GadsOW =e 10) JO yo \nGS uo yJe3s Aq uiyJIm voNensiumupe pajoojal \"s\u0131ayndwo> nq pue UO quawynioa: ye", "metadata": {"headings": [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}, [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}], [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buyoyuow", "metadata": {"headings": [{"headings_0": {"content": "Buyoyuow", "page": 40, "level": 1}}, {"headings_1": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40/4 yyy YUM Mau Pod au) uonejsiuiumpy \u2018sluawuedap Aunod au) aduewojiad jo paudpsip a oibe uoleulpsood uolsuayxa ayy", "metadata": {"headings": [{"headings_0": {"content": "40/4 yyy YUM Mau Pod au) uonejsiuiumpy \u2018sluawuedap Aunod au) aduewojiad jo paudpsip a oibe uoleulpsood uolsuayxa ayy", "page": 40, "level": 5}}, {"headings_1": {"content": "Buyoyuow", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Je \"Janenb yJuow yes YM Jaye payonsysuoo IDUNO9 UEWeINIOId es: Ayayenb Jo", "metadata": {"headings": [{"headings_0": {"content": "Je \"Janenb yJuow yes YM Jaye payonsysuoo IDUNO9 UEWeINIOId es: Ayayenb Jo", "page": 40, "level": 1}}, {"headings_1": {"content": "40/4 yyy YUM Mau Pod au) uonejsiuiumpy \u2018sluawuedap Aunod au) aduewojiad jo paudpsip a oibe uoleulpsood uolsuayxa ayy", "page": 40, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Gulobuo siseydwa vonenstuwpy awh JO.) pue pied", "metadata": {"headings": [{"headings_0": {"content": "Gulobuo siseydwa vonenstuwpy awh JO.) pue pied", "page": 40, "level": 1}}, {"headings_1": {"content": "Je \"Janenb yJuow yes YM Jaye payonsysuoo IDUNO9 UEWeINIOId es: Ayayenb Jo", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anpedes pjay Jjejs ssapea| ULONDNANSU0H qns pajeuuo \u2018Juawainseaw Pauonoues ul ay) play", "metadata": {"headings": [{"headings_0": {"content": "Anpedes pjay Jjejs ssapea| ULONDNANSU0H qns pajeuuo \u2018Juawainseaw Pauonoues ul ay) play", "page": 40, "level": 1}}, {"headings_1": {"content": "Gulobuo siseydwa vonenstuwpy awh JO.) pue pied", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jeaninaube", "metadata": {"headings": [{"headings_0": {"content": "jeaninaube", "page": 40, "level": 5}}, {"headings_1": {"content": "Anpedes pjay Jjejs ssapea| ULONDNANSU0H qns pajeuuo \u2018Juawainseaw Pauonoues ul ay) play", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "metadata": {"headings": [{"headings_0": {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "page": 40, "level": 3}}, {"headings_1": {"content": "jeaninaube", "page": 40, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3uo umo] \u00a2 dej \u20ac ayl jeonijod 10) ypNNIsSIG \u201eog speay sjalyd", "metadata": {"headings": [{"headings_0": {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "page": 40, "level": 3}}, {"headings_1": {"content": "jeaninaube", "page": 40, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "metadata": {"headings": [{"headings_0": {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "page": 40, "level": 1}}, {"headings_1": {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "metadata": {"headings": [{"headings_0": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}, {"headings_1": {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ajawiy Wels pue 77 pauies Bunaaw S\u0131aylom p", "metadata": {"headings": [{"headings_0": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}, {"headings_1": {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LE", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 40, "level": 2}}, {"headings_1": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J\u00b0", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 40, "level": 2}}, {"headings_1": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "metadata": {"headings": [{"headings_0": {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "page": 40, "level": 1}}, {"headings_1": {"content": "LE", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buruayjbuans", "metadata": {"headings": [{"headings_0": {"content": "Buruayjbuans", "page": 40, "level": 1}}, {"headings_1": {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "land sian ADURWOJI39d WUSINSBENEUI FUSUNINDSA 900000 Buiuuejd : 3I1AIIS $80000 Hand Bd1MeS", "metadata": {"headings": [{"headings_0": {"content": "Buruayjbuans", "page": 40, "level": 1}}, {"headings_1": {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "metadata": {"headings": [{"headings_0": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}, {"headings_1": {"content": "Buruayjbuans", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(9) pue NaS 8 \n\\| \n: \n:", "metadata": {"headings": [{"headings_0": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}, {"headings_1": {"content": "Buruayjbuans", "page": 40, "level": 1}}, [{"headings_0": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}, {"headings_1": {"content": "Buruayjbuans", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "metadata": {"headings": [{"headings_0": {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "page": 40, "level": 1}}, {"headings_1": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Swwe4\u00dfoJd szyequasaq \\\\swabeuew pue aa", "metadata": {"headings": [{"headings_0": {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "page": 40, "level": 1}}, {"headings_1": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "metadata": {"headings": [{"headings_0": {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "page": 40, "level": 1}}, {"headings_1": {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "metadata": {"headings": [{"headings_0": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}, {"headings_1": {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u20ac090S0rT B91AJIS sweiBoid padojanap ae pue a\u0131qnd", "metadata": {"headings": [{"headings_0": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}, {"headings_1": {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "metadata": {"headings": [{"headings_0": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}, {"headings_1": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "& \np JO\\} uad p -UI 1p sips joa 3 Oj! a ayl ujey \\} \n: \n:", "metadata": {"headings": [{"headings_0": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}, {"headings_1": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}, [{"headings_0": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}, {"headings_1": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "metadata": {"headings": [{"headings_0": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}, {"headings_1": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "metadata": {"headings": [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- ED gl oe \u00a20 \n\u20ac0 I \u00a2 \u20ac0", "metadata": {"headings": [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nand 40\\}2aS i vonew auqnd 40\\}98S voneu \nYSUEAL Jojsued , Jojsuedy ee jeuysnput Sand 403285 jojsues en \nand jonas voneuN m -o1BY uonezi \\| \\| a 9 T \nT C \u20ac g 9 \n\\| \n95T 086'ST7 LEG Tpe'\u20acS6'7 8E6 =e Po 807 ? pes'ez \n; 989779 BEER n \nEE ; \"th", "metadata": {"headings": [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}, [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'bbT", "metadata": {"headings": [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u \n; \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}], [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ayenied Ayjensed payyuenb Aen\u0131ed payinuenb lina h paynuend An payiquend paynuend payuuend", "metadata": {"headings": [{"headings_0": {"content": "Ayenied Ayjensed payyuenb Aen\u0131ed payinuenb lina h paynuend An payiquend paynuend payuuend", "page": 41, "level": 1}}, {"headings_1": {"content": "'bbT", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "peynuenb", "metadata": {"headings": [{"headings_0": {"content": "peynuenb", "page": 41, "level": 1}}, {"headings_1": {"content": "Ayenied Ayjensed payyuenb Aen\u0131ed payinuenb lina h paynuend An payiquend paynuend payuuend", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung Ana", "metadata": {"headings": [{"headings_0": {"content": "Aung Ana", "page": 41, "level": 5}}, {"headings_1": {"content": "peynuenb", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nu \naA SsaA SPA Sa SeA sa, SA \u2014", "metadata": {"headings": [{"headings_0": {"content": "Aung Ana", "page": 41, "level": 5}}, {"headings_1": {"content": "peynuenb", "page": 41, "level": 1}}, [{"headings_0": {"content": "Aung Ana", "page": 41, "level": 5}}, {"headings_1": {"content": "peynuenb", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Say", "metadata": {"headings": [{"headings_0": {"content": "Say", "page": 41, "level": 2}}, {"headings_1": {"content": "Aung Ana", "page": 41, "level": 5}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "metadata": {"headings": [{"headings_0": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}, {"headings_1": {"content": "Say", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO PUISIG Aun\u00bb OID \"weu\u00dfod JO Szg S owap e\u00f6ngwey \u2018o\u00dfungeyeAN T paej Jslog Mau au) \nsyeoB shed Ayinod", "metadata": {"headings": [{"headings_0": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}, {"headings_1": {"content": "Say", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "metadata": {"headings": [{"headings_0": {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "page": 41, "level": 5}}, {"headings_1": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "page": 41, "level": 5}}, {"headings_1": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aouepuany", "metadata": {"headings": [{"headings_0": {"content": "aouepuany", "page": 41, "level": 1}}, {"headings_1": {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "page": 41, "level": 5}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T Jo0y epuejyep Ajddns 40 pue Juawssasse YyyeaH IUOUMEAN \u2018TIOH epuey!y ea] SNOWOWIA \"IIIDH yleay quawabeuew yyeay", "metadata": {"headings": [{"headings_0": {"content": "T Jo0y epuejyep Ajddns 40 pue Juawssasse YyyeaH IUOUMEAN \u2018TIOH epuey!y ea] SNOWOWIA \"IIIDH yleay quawabeuew yyeay", "page": 41, "level": 2}}, {"headings_1": {"content": "aouepuany", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P\u0131s\u0131q she \u2018siapeay pasaquy 4sasaqul \u2018siawuey uonebuu PazuUoJow Bunajjed papuayxg oloquwob pajesBaquy uolsijsadns \u2018sjeydsoy we \u2018SITIDH nl je uonsidwoy /uogenouay juawaindolg Ay\u0131lend Jo IIDH jo", "metadata": {"headings": [{"headings_0": {"content": "P\u0131s\u0131q she \u2018siapeay pasaquy 4sasaqul \u2018siawuey uonebuu PazuUoJow Bunajjed papuayxg oloquwob pajesBaquy uolsijsadns \u2018sjeydsoy we \u2018SITIDH nl je uonsidwoy /uogenouay juawaindolg Ay\u0131lend Jo IIDH jo", "page": 41, "level": 3}}, {"headings_1": {"content": "T Jo0y epuejyep Ajddns 40 pue Juawssasse YyyeaH IUOUMEAN \u2018TIOH epuey!y ea] SNOWOWIA \"IIIDH yleay quawabeuew yyeay", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "metadata": {"headings": [{"headings_0": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}, {"headings_1": {"content": "P\u0131s\u0131q she \u2018siapeay pasaquy 4sasaqul \u2018siawuey uonebuu PazuUoJow Bunajjed papuayxg oloquwob pajesBaquy uolsijsadns \u2018sjeydsoy we \u2018SITIDH nl je uonsidwoy /uogenouay juawaindolg Ay\u0131lend Jo IIDH jo", "page": 41, "level": 3}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "metadata": {"headings": [{"headings_0": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, {"headings_1": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ssauaiemy uo \"BWWENWEAN quawasndoug Juswe\u0131nJo\u0131d nsaq Mau \nans vonebun woy ys Sumypew 30 J2Jem 00\u20ac sap \u00bbrz6 Adwnj 0\\} JO 2\\}060jng", "metadata": {"headings": [{"headings_0": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, {"headings_1": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}, [{"headings_0": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, {"headings_1": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "metadata": {"headings": [{"headings_0": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}, {"headings_1": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40 TIIDH ye ul P enue \n,o pue JIIOH \"TITTIH IzoyseyeAN ayy \\|je", "metadata": {"headings": [{"headings_0": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}, {"headings_1": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, [{"headings_0": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}, {"headings_1": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ezuodey", "metadata": {"headings": [{"headings_0": {"content": "ezuodey", "page": 41, "level": 1}}, {"headings_1": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ZOpp", "metadata": {"headings": [{"headings_0": {"content": "ZOpp", "page": 41, "level": 4}}, {"headings_1": {"content": "ezuodey", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 ajeas L 103 Yysy (Add)", "metadata": {"headings": [{"headings_0": {"content": "ZOpp", "page": 41, "level": 4}}, {"headings_1": {"content": "ezuodey", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "metadata": {"headings": [{"headings_0": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}, {"headings_1": {"content": "ZOpp", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayy A\u0131ejes asnoy ITIDH juno", "metadata": {"headings": [{"headings_0": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}, {"headings_1": {"content": "ZOpp", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "metadata": {"headings": [{"headings_0": {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "page": 41, "level": 4}}, {"headings_1": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a2 jo OBN yun", "metadata": {"headings": [{"headings_0": {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "page": 41, "level": 4}}, {"headings_1": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oddns 9 uonIppe Pue Alewlg yoddns yoddns woddns yoddng gE", "metadata": {"headings": [{"headings_0": {"content": "oddns 9 uonIppe Pue Alewlg yoddns yoddns woddns yoddng gE", "page": 41, "level": 1}}, {"headings_1": {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ET00TO -016e an\u0131ea m ZTOOTO 900000 Buluueig saalnlas sotoze yyeay Ans ogooze jey\u0131dsoy ogooze jey\u0131dsoy ogooze Jeydsoy 0800ZE ley\u0131dsoH 9900ZE wayske", "metadata": {"headings": [{"headings_0": {"content": "ET00TO -016e an\u0131ea m ZTOOTO 900000 Buluueig saalnlas sotoze yyeay Ans ogooze jey\u0131dsoy ogooze jey\u0131dsoy ogooze Jeydsoy 0800ZE ley\u0131dsoH 9900ZE wayske", "page": 41, "level": 2}}, {"headings_1": {"content": "oddns 9 uonIppe Pue Alewlg yoddns yoddns woddns yoddng gE", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bulssadoid Asauiysep uoiisinboe aoueuaquiew pue 6una\u00dfpng . ased", "metadata": {"headings": [{"headings_0": {"content": "Bulssadoid Asauiysep uoiisinboe aoueuaquiew pue 6una\u00dfpng . ased", "page": 41, "level": 1}}, {"headings_1": {"content": "ET00TO -016e an\u0131ea m ZTOOTO 900000 Buluueig saalnlas sotoze yyeay Ans ogooze jey\u0131dsoy ogooze jey\u0131dsoy ogooze Jeydsoy 0800ZE ley\u0131dsoH 9900ZE wayske", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ylesH", "metadata": {"headings": [{"headings_0": {"content": "ylesH", "page": 41, "level": 2}}, {"headings_1": {"content": "Bulssadoid Asauiysep uoiisinboe aoueuaquiew pue 6una\u00dfpng . ased", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buwaybuans", "metadata": {"headings": [{"headings_0": {"content": "Buwaybuans", "page": 41, "level": 1}}, {"headings_1": {"content": "ylesH", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\} \n: \n0\\} 0\\} 03 03", "metadata": {"headings": [{"headings_0": {"content": "Buwaybuans", "page": 41, "level": 1}}, {"headings_1": {"content": "ylesH", "page": 41, "level": 2}}, [{"headings_0": {"content": "Buwaybuans", "page": 41, "level": 1}}, {"headings_1": {"content": "ylesH", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "metadata": {"headings": [{"headings_0": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}, {"headings_1": {"content": "Buwaybuans", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I je\u0131in\u0131nau\u00dfe uolsi~sadns je\u0131nyynau\u00dfe euonesado 60SOTOEOZT", "metadata": {"headings": [{"headings_0": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}, {"headings_1": {"content": "Buwaybuans", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "metadata": {"headings": [{"headings_0": {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "page": 41, "level": 3}}, {"headings_1": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yeuonesado \\| 4", "metadata": {"headings": [{"headings_0": {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "page": 41, "level": 3}}, {"headings_1": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sms", "metadata": {"headings": [{"headings_0": {"content": "sms", "page": 41, "level": 5}}, {"headings_1": {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "page": 41, "level": 3}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "metadata": {"headings": [{"headings_0": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}, {"headings_1": {"content": "sms", "page": 41, "level": 5}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00e4 \n\u2018abei0ys -o16y Bulssas0ig anjen", "metadata": {"headings": [{"headings_0": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}, {"headings_1": {"content": "sms", "page": 41, "level": 5}}, [{"headings_0": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}, {"headings_1": {"content": "sms", "page": 41, "level": 5}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue uonIppe jeuonnygsu] Bumuaygbuans uoleulpioo5 JEUOAN Bumuaygduang uoneindog Mayes Ayes", "metadata": {"headings": [{"headings_0": {"content": "pue uonIppe jeuonnygsu] Bumuaygbuans uoleulpioo5 JEUOAN Bumuaygduang uoneindog Mayes Ayes", "page": 41, "level": 1}}, {"headings_1": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUT UONEUIPIOOI", "metadata": {"headings": [{"headings_0": {"content": "SUT UONEUIPIOOI", "page": 41, "level": 1}}, {"headings_1": {"content": "pue uonIppe jeuonnygsu] Bumuaygbuans uoleulpioo5 JEUOAN Bumuaygduang uoneindog Mayes Ayes", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "metadata": {"headings": [{"headings_0": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}, {"headings_1": {"content": "SUT UONEUIPIOOI", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "metadata": {"headings": [{"headings_0": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}, {"headings_1": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue \u201cules \u2018yyeay mean \u2018uyeay \u2018uyjeay , T zo 70 20 pue pue Z0 \n70 \n\u201caby leLAsnpuy nez\\| uonezi", "metadata": {"headings": [{"headings_0": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}, {"headings_1": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}, [{"headings_0": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}, {"headings_1": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by er: eee", "metadata": {"headings": [{"headings_0": {"content": "by er: eee", "page": 41, "level": 4}}, {"headings_1": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "metadata": {"headings": [{"headings_0": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}, {"headings_1": {"content": "by er: eee", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quaw", "metadata": {"headings": [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T \nOT IT au Er PT \nST \n\\| \n: \n. \n: \nu", "metadata": {"headings": [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}, [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}], [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}], [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "metadata": {"headings": [{"headings_0": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}, {"headings_1": {"content": "quaw", "page": 41, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}, {"headings_1": {"content": "quaw", "page": 41, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "metadata": {"headings": [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p \nIIN4 Alin Eu \nSOA saA SA SA say =", "metadata": {"headings": [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}, [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}], [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sa,", "metadata": {"headings": [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A \n\u20ac ewaing ul ans au) 3 u e IY \u2018 \nJO \njo jooyss jo ey jooyss jo 'IS9M Ayuno9 U0N33]]03 peos -eyeBuesey-owebuniy peo OJawWoy!g-ebebnwedy osoysngeANn-ebnquey pea ed", "metadata": {"headings": [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}], [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}], [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDUNO>", "metadata": {"headings": [{"headings_0": {"content": "IDUNO>", "page": 42, "level": 3}}, {"headings_1": {"content": "Sa,", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "metadata": {"headings": [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jestuyaL Japuab pajyebaib6esip sisAjeue \n\u201cyyy o jo -eBuayny jo 30 -ouoyng -ewaing jo peos -!Buo\u00dfng jenuey 49 Ju jo jooyas jo Jooyss \nJe \nLONINNSUOY oBuo.10JeAuey asodundijnw yBIH LONNASUOY Ss uolonsjsuo> j00pS eBuizey IZIYUIy Je oBuo.JoJeAuey Ayunoa pajuaio peos eyseysy-ebuekN -ninBunjeyeAN Jo nBundw-eqeuny Jo jo peoJ jo peos jo swoodsse\\|d Ayepuozas uona\\|dwo7 Aca \\| Alunwwo> uoajdwo> swooisse qns uonajdwo swoossse\\|d pue aoueuaqule\\| aoueuaquieyy adueuaqule\\|y emioqwiouig a2ueuaqueW efuekeweyy aoueuaquieyy adueuaqule\\|W N peos Pue \nUmo =e JO 4 je u) Japuab JO peod peo.", "metadata": {"headings": [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}, [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}], [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-OJOJNY-eweule\u00dfng", "metadata": {"headings": [{"headings_0": {"content": "-OJOJNY-eweule\u00dfng", "page": 42, "level": 5}}, {"headings_1": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aduUeUAaIUIE;W adueuajUEW IsnbunAuey S9UEUSILIEW adueuaquie; ewesweAy adueuajuiew adueuaulew", "metadata": {"headings": [{"headings_0": {"content": "aduUeUAaIUIE;W adueuajUEW IsnbunAuey S9UEUSILIEW adueuaquie; ewesweAy adueuajuiew adueuaulew", "page": 42, "level": 1}}, 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facilitate a \n. \nservices Nyamirama TC \nmarket \n23 access feos \nAppendix 5 (a): service delivery under URF inspections. \n> Program Activity Total Pictorial evidence Summary of Audit conclusion me details expenditu findings (Time, \nre Quality, Quantity, (UGX\u2019000 Cost and", "metadata": {"headings": [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}, [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 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"page": 43, "level": 5}}], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n19,003.70 Pothole patching, planned activities \n\\| The \nTransport maintenance \nGrading, Spot were implemented. Infrastruct of 9.2km of \ngravelling and However, the entity ure And Burema- \nDrainage works were needs to plan for Services Kanyungusi \ndone as per the work roadsides maintenance road \nplan. especially clearing of bushes by road gangs. \nMechanized 46,524.00 \nPothole patching, The planned activities maintenance \nGrading, Spot were implemented. of 15.6km of \ngravelling and However, the entity Nyakatunguru \nDrainage works were needs to plan for \ndone as per the work roadsides maintenance Bihomborwa- plan. especially clearing of Nyanga- \nbushes by road gangs. Nkunda \nInfrastruct Mechanized 30,651.00 ure And maintenance \nServices of 24.5Kms \nRutenga- \nKinaba- \nPothole patching, The planned activities Grading, Spot were implemented. gravelling and However, the entity Drainage works were needs to plan for done as per the work roadsides maintenance Kiziba- plan. especially clearing of Mpungu \nInfrastruct Mechanized 30,750.00 ure And maintenance \nServices of 14.6km of \nBugongi - Nyamirama \nbushes by road gangs. \nPothole patching, The planned activities Grading, Spot were implemented. gravelling and However, the entity Drainage works were needs to plan for \ndone as per the work roadsides maintenance plan. especially clearing of bushes by road gangs. \nAppendix 5 (b): Service Delivery under Focus area inspections. \nirrigation \nand planned to implement complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools and this was done. \nDistrict Rural Water \nNone of the water projects 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"page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}]], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sn", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], "page": 44, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tl Po EEE \\| \n(a) New capital Min. \nWithin the developments 297,180,559 297,180,559 allowable that includes allocation water and \nsanitation \nfacilities \n(b) Rehabilitation i \n19 Within the of water 21,000,000 25 21,000,000 allowable facilities \nallocation i \n(c) Investment Maxim \n14 -4 \nservicing costs um of 52,080,098 10 \n52,080,098 \n10% \nTotal \nRWSSG (A) 370,260,657 370,260,657 \nAppendix 7: Eight(8) projects implemented and monitored under education development grant \nNo. Project/program name \nProject component Budget Releases \n\\| eae", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Completion of Multipurpose Main hall at kinkizi High school Transitional \n150,000,000 150,000,000 development \na a a a \n\\_\\_\\_\\_\\_\\| \\| \\| be \\| 2 Construction of Multipurpose Main hall at Burema sec school Transitional \n250,000,000 250,000,000 \n\\| development \\| 3 Construction of Multipurpose hall at Kihihi community ss Transitional \n200,000,000 200,000,000 development \n4 A 2-Classrooms Block and a 2-staff unit construction of at Transitional \n200,000,000 200,000,000 Matanda p/s development \n5 A 3-Classroom block and a 5-stance lined and drainable VIP Transitional \n200,000,000 200,000,000 latrine construction at Rushaka p/s \ndevelopment \n6 A 3-Classroom block and a 5-stance lined and drainable VIP Transitional \n200,000,000 200,000,000 \n\\| \nlatrine construction at Kazinga p/s \ndevelopment \n7 Construction of a 2-classroom block with staffroom at Bitabo SFG \n110,053,000 110,053,000 p/s \n8 Completion of a 3-classroom block with staffroom at \nKihembe p/s \nSFG 147,250,000 147,250,000 1,457,303,000 1,457,303,000 \nAppendix 8; Status of Project Implementation/Inspection for service deliver \nActivity details Total Summary of Audit conclusion expenditure findings (Time, \n(UGX) Quality, Quantity, \nCost \nand", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}]], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Functionality)", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Bitabo Primary \n\\| ; \\_ 110,053,000 Project successfully Fully completed school-3 Class \ncompleted with no \nissues on quality", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2. Kihembe p/s-4 147,250,000 Project successfully Fully completed classroom block \ncompleted with no \nissues on quality", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n3 Matanda Primary 200,000,000 Project successfully Fully completed school-Staff house completed but \npending handover \nand commissioning \n4 Rushaka P/S- 200,000,000 Works partially Partially completed \nKinkizi H/S-Completion 150,000,000 of Multipurpose hall \nAppendix 9: Summary of inspection of transitional development grant activities \nProject Inspection Pictorial Evidence Recommendatio Remarks \nn \nRehabilitation of Mushorero-Kishegyere- All the road \nAccounting Officer River Ntengyere Section (kayonza Sub works were \nis advised to keep county) completed. the rehabilitated road \nwell Road length 6.8 KMs \nmaintained. \n\u00b0 Contractor: Redeemer International Engineering Limited \n. Contract \namount: UGX 194,165,241 \n. Amount paid to inspection date: UGX \n194,165,241 \ne Start Date:18/5/2023 \n. Actual end date:30/11/2023 \nRehabilitation of Omuchogo-Kampala- All the road \nAccounting Officer Baboona road. works were \nis advised to keep (Nyamirama Sub county) completed. \nthe rehabilitated road \nwell Road length 6.2 KMs \nmaintained. \nContractor: \nContract amount: UGX 105,648,940 \nAmount paid to inspection date: UGX 105,648,940 \ne Start Date: 18/5/2023 \nActual end date:30/11/2023 \nTotal \nTotal PRF Disbursements \nN. Parish Name PDM SACCO Name Received (Loans) rsed Remarks \nNon- RWENKYENDE- RWENKYENDE-KIHANDA S/C 100,000,000 Disbursement 41 KIHANDA S/C PDM SACCO LIMITED \nDisbursement 42 KIHANDA S/C PDM SACCO LIMITED 117,000,000 \nNon- RUSHOROZA- RUSHOROZA- KIHIHI S/C PDM \nDisbursement KIHIHI S/C SACCO LIMITED 100,000,000 \nKABUGA-KIHIHI KABUGA-KIHIHI S/C PDM \nDisbursement SACCO LIMITED 117,000,000 Non- KIBIMBIRI-KIHIHI KIBIMBIRI-KIHIHI S/C PDM \nDisbursement S/C SACCO LIMITED 117,000,000 Non- RWANGA-KIHIHI RWANGA-KIHIHI T/C PDM \n11,700,000 12 Disbursement T/C SACCO LIMITED 100,000,000 a Low 46 \n\\| ee BIHOMBORWA-KIHIHI T/C 117,000,000 22,200,000 19 Disbursement 47 KIHIHI T/C PDM SACCO LIMITED \nPa NYAKATUNGURU-KIHIHI T/C 100,000,000 5,000,000 5 Disbursement", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}, [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}]], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|; Low", "metadata": {"headings": [{"headings_0": {"content": "|; Low", "page": 48, "level": 2}}, {"headings_1": {"content": "_Functionality)", "page": 45, "level": 5}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4g KIHIHI T/C PDM SACCO LIMITED 2 cess KIHIHI-KIHIHI T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "|; Low", "page": 48, "level": 2}}, {"headings_1": {"content": "_Functionality)", "page": 45, "level": 5}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ls Low", "metadata": {"headings": [{"headings_0": {"content": "ls Low", "page": 48, "level": 1}}, {"headings_1": {"content": "|; Low", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Disbursement SACCO LIMITED 100,000,000 Non- 49 \na MUKIRWA- MUKIRWA-KINAABA S/C PDM \nDisbursement 100,000,000 \n50 KINAABA S/C SACCO LIMITED \nNon- \nsi KIZIBA-KINAABA KIZIBA-KINAABA S/C PDM \nDisbursement 51 S/C PDM SACCO LIMITED", "metadata": {"headings": [{"headings_0": {"content": "ls Low", "page": 48, "level": 1}}, {"headings_1": {"content": "|; Low", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 T", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 T", "page": 48, "level": 5}}, {"headings_1": {"content": "ls Low", "page": 48, "level": 1}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| KAMAKOMA- KAMAKOMA-KINAABA S/C PDM", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 T", "page": 48, "level": 5}}, {"headings_1": {"content": "ls Low", "page": 48, "level": 1}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|. 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IHIHIN-IHIHIN JSWI3HN", "metadata": {"headings": [{"headings_0": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}, {"headings_1": {"content": "VONVAN-IHVWWM VONVAN-VANNMN VONVAN-VONVAN", "page": 49, "level": 5}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I/L OSOYO.LNVANYY", "metadata": {"headings": [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n92 ZZ 82 62 08 \n\\| \\| \n\\| \nT8 78 \u20ac8 \\| \\#8 58 98 \\| 28 88 68 06 16 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{"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], "page": 50, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NORTHERN-KANUNGU Yes 750,000 meetings not T/C \nheld \nSOUTHERN-KANUNGU \\| Yes Yes 750,000 Quarterly meetings not T/C \nheld \n\u2014\u2014\u2014 \n750,000 Quarterly WESTERN-KANUNGU \nmeetings not T/C \nheld \n750,000 Quarterly NKUNDA-NYANGA S/C \nmeetings not held \n750,000 Quarterly EASTERN-KANUNGU T/C Yes \nmeetings not held \n750,000 Quarterly BUKORWE-NYANGA S/C \nmeetings not held \nAppendix 12, None functional subcommittees \nSupervisory Executive Loan Sub Production Marketing Business Finance and S Name \nN of committee Committee committee sub \nsub Development investment Committee Committee services sub sub Committee Committee Was \\| Is Was Is Was [Is \nWas Is Was Is \nit the it the it the \nit the it the Cons com Cons com Cons com \nCons com Cons com titut mitt titut mitt titut mitt 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IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "metadata": {"headings": [{"headings_0": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}, {"headings_1": {"content": "WS D/L", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "metadata": {"headings": [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a v a -va \nv \na \nT 0 NS \nT c \u20ac v S \nKANYANTOROGO \\| KANYANTOROGO PDM \nMoney Lenders Act 2016 SACCO LIMITED \nRWANGA-KIHIHI \\| RWANGA-KIHIHI T/C PDM No \nNot licenced under \nT/C SACCO LIMITED \nBIHOMBORWA- \\| BIHOMBORWA-KIHIHI T/C No \nMoney Lenders Act 2016 = Not licenced under \nKIHIHI T/C PDM SACCO LIMITED \nMoney Lenders Act 2016 KIHIHI-KIHIHI T/C KIHIHI-KIHIHI T/C PDM No \nNot licenced under \nSACCO LIMITED \nMoney Lenders Act 2016 BUKORWE-NYANGA BUKORWE-NYANGA S/C No \nNot licenced under \nS/C PDM SACCO LIMITED \nMoney Lenders Act 2016 10 NKUNDA-NYANGA NKUNDA-NYANGA S/C No \nNot licenced under \nS/C PDM SACCO LIMITED \nMoney Lenders Act 2016 \nAppendix 14; Status of implementation of PDM Projects. \npicture", "metadata": {"headings": [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}, [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loan \nLoan \nAmount as Amount as \nSs \nName of Name of PRF per SACCO per \nProject Status of the N Parish SACCO Beneficiary Records household\\_ funded roject BUKORWE- \nNYANGA S/C \nBUKORW PDM SACCO Vastina \nGOAT \n1\\|E LIMITED Nyiramiryango 1,000,000 1,000,000 KEEPING Not started yet The system captured dairy enterprise the real business plan is coffee farming and he belongs to coffee group, BUKORWE- \nDIARY he used money NYANGA S/C \nCATTLE to improve on BUKORW PDM SACCO \nENTERPRIS his coffee \nE LIMITED Samuel Madesi 1,000,000 1,000,000 E arden BUKORWE- \nNYANGA S/C \nBUKORW PDM SACCO \nTOMATO \nE LIMITED Annet Mpirirwe 1,000,000 1,000,000 GROWING Not started yet \nBUKORWE- \nBUKORW NYANGA S/C FISH \nE PDM SACCO Eric Nguruta 1,000,000 1,000,000 KEEPING has restocked LIMITED \nthe fish pond and bought some feeds \nErroneously system captured maize but she NKUNDA- \nNYANGA S/C belongs to KIGO MAIZE goat rearing PDM SACCO Justin \n5 NKUNDA LIMITED Habimaana\\_ \\| 1,000,000 1,000,000 FARM group. \nNKUNDA- \nNYANGA S/C \nPDM SACCO Imeridah \nPOULTRY has bought 6 NKUNDA LIMITED N eS 1,000,000 1,000,000 FARMING en birds \nShe bought 3 \n\\| goats in good \nNORTHE NORTHERN- \nKANUNGU T/C\\_ Slylivia \nGOAT condition PDM SACCO Kyomukama \\| 1,000,000 1,000,000 REARING + \nShe has used \nNORTHE NORTHERN- \\| \nthe money for \nKANUNGU T/C Doreen \nCOFFEE coffee PDM SACCO Akankwasa 1,000,000 1,000,000 FARMING maintenance \u2014 \n1 \nSOUTHE SOUTHERN- \nRN KANUNGU T/C Apophia \nGOAT She has \nWARD PDM SACCO Natukunda 1,000,000 1,000,000 REARING 4 bought 5 goats \nSOUTHE SOUTHERN- \nRN KANUNGU T/C Meresent GOAT \\| WARD PDM SACCO Tumuranye \\| 1,000,000 1,000,000 \\| REARING \\| Not started yet \\| \nSOUTHERN- \nKANUNGU T/C Jackson \nGOAT \nPDM SACCO Tweheyo \n1,000,000 \\| 1,000,000 REARING Not started yet SOUTHERN- \nKANUNGU T/C Agnes \nGOAT \nPDM SACCO Natukunda 1,000,000 1,000,000 REARING Not started yet", "metadata": {"headings": [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}, [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}]], "page": 52, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file