diff --git "a/reports/chunks/Kapchorwa District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Kapchorwa District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kapchorwa District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "AUNT R aS \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAPCHORWA DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORI GINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cpprctrtreeterntetensnennsnsecasaneseensssenessusecensnneecsssenceanousescasnnnssetessivussssaseteasasisesnnetessnneeesnaeeeananes SDIGNAddV Gerneeeneeeeneensnsetenenssssereenenseteesnsessseenenestnensensssreteenensst sent quawanoidwiy jo sealy EG genteenteeentennssensensenessesenennsserenesnstennessstteeennsseeteesnnest trennten SUONEAIESIO 3NNISOd Z\u2019G ggenemenenetenenseessenssentenneesssenssssetennessettana Pns\u0131q ayg ul sonlandy WAd Jo Buipund \nT\u2019G Ee TACGOW LNAWdO1SASd HSTeVd IHL JO NOLLVINANFIdNI \n0\u00b0S porte nieeeseseeessnsneeeescennenees NOLLWISI9S7 HLIM FONYOdWOD 40 LIANV IHL NO INOdIN yeneneeneeneeeenetsnenstenneentensetennnsseenssteennsettesnnenn SILLTIIAISNO4SIN ONLINOAIN YIHLO SLNAWALVLS IWIDNVNIS SO LIGNV AHL UO4 ALTIISISNOISFAU S:AOLIANV 7 Sn SLNAWSLVLS IWIONVNIS SHL YOsd ALTIIGISNOdS3Y S,LNAWSDVNVW Zeeeeemneneenenssensnssessteesnnensseeesnessersenesssetenenensssseteennsssetennssettennerstttenennn NOLLWWYOANI YSHLO GO es SNOILVusdO WLIdSOH LOTYLSIG VMYOHDdVy AO MSIASY \n=O\" [Zonet etantetaecnneencnnnnnecensnineesonisseasisscsasiiercnuiectannnscesniersseasereesin LNVYD QINSN-NON (930) LNVAD NOLLVZIIVNOZ LNAWdOTINIG AUVNOLLFUISIA 40 NOLLVSTIIN \nSr yarmnneeeemeeeeneeteenteesnsserenssteensstenssessnntennensetsnnnensennnnsntn NOLLVOINUI ITVS ONIN bb EZ eneeesteeensesensnsssneeensnesseeennesserennsssst tens LNVSD INAWdOTIAIA NOLLVINGI \nEr DZeneeeneteeseeeretenesteeneestennssstennsstennssseeenessstessnsssttanssteenssteenessttonstennestnn INVNDONd (1419N) SYI4SNVAL TVOSI4 TVLNIWNWIAODYILNI VANVIN JO NOLLVINIWNIIANI \nTr Qc eitretteeetenneessteessseecenssnseessssseeassnnecessisecssssesecsnntesetesnneeresstieseessnectsanesttssnsensnnesss (99Ssa) \nINVAD TVNOLLIANOD NOLLVYLINVS GNV AlddNS UILVM Wend LOTYLSIG \nTr 9T (SVAYV SNDOJ) SAWWVEDOUd/SINVYED LNAWNYSAOD AF JO NOLLYLNAWNFIANI \n0'r Gen SHALLY WIHLO en SANA dan ONY d1h GRUSAODINN \nOe Gen NaLIYI 30 SISVHANd \nList of Acronyms = \u00b0 = \nAcronym Meaning ] DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System \nICT Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions Integrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 LGFAR", "metadata": {"headings": [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority LLG \nLower Local Governments \nre \\| Local Revenue \nMinistries, Departments and Agencies \nMinistry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government \nNAA \nNational Audit Act \nT a Non-Tax Revenue \nOffice of the Auditor General \nProgram Budgeting System \nPCA \nPayroll Consults Africa \nPDMS Payroll Deduction Management System PDU \nProcurement & Disposal Unit \nPFMA Public Finance Management Act Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets PS/ST \nPermanent Secretary / Secretary to Treasury TSA \nTSSA Sub Account \n\u2018REPORT OF THE AUDITOR GENERAL: - ~-- \nON THE FINANCIAL STATEMENTS OF KAPCHORWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kapchorwa District Local Government, which comprise the Statement of Financial Position as at 30\u00b0\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kapchorwa District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents~such: as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kapchorwa district is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kapchorwa district had a budget of UGX.28,121,421,616 out of which UGX.26,141,336,033 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 4, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "2 LGFAR", "page": 3, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details \nBudget Warrants % age of UGX (A) UGX (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "2 LGFAR", "page": 3, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "B/A", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 8}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent (Wage) \\| 16,865,475,658 16,865,475,658 Recurrent (Non-wage) \\| 7,002,138,606 6,295,155,608 Development", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 8}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,253,807,352", "metadata": {"headings": [{"headings_0": {"content": "4,253,807,352", "page": 5, "level": 2}}, {"headings_1": {"content": "B/A", "page": 5, "level": 8}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28,121,421,616", "metadata": {"headings": [{"headings_0": {"content": "28,121,421,616", "page": 5, "level": 2}}, {"headings_1": {"content": "4,253,807,352", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.26,141,336,033, I reviewed the utilisation of warrants worth UGX.22,894,850,279 (98%) as summarised in the table below; \nDetails \nActual expenditure Cumulative Cumulative (UGX) Actual % out of expenditure \ntotal warrants Wage expenditure 15,795,062,089 15,795,062,089 67% PDM expenditure audited 58,032,849 15,853,094,938 68% 3 Focus area-DDEG (Non-", "metadata": {"headings": [{"headings_0": {"content": "28,121,421,616", "page": 5, "level": 2}}, {"headings_1": {"content": "4,253,807,352", "page": 5, "level": 2}}, [{"headings_0": {"content": "28,121,421,616", "page": 5, "level": 2}}, {"headings_1": {"content": "4,253,807,352", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "USMID)", "metadata": {"headings": [{"headings_0": {"content": "USMID)", "page": 5, "level": 2}}, {"headings_1": {"content": "28,121,421,616", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education grant - Formerly SFG \n16,009,727,396 68% 156.632.458 \nmeee \n16,254,750,048 69% 245 022.652 \na \nMicroscale irrigation 16,265,545,048 10.795.000 \nprojects \nno \nUGIFT (Infrastructure) 1,905,709,665 18,171,254,713 \nFocus area-Water 18,387,201,766", "metadata": {"headings": [{"headings_0": {"content": "USMID)", "page": 5, "level": 2}}, {"headings_1": {"content": "28,121,421,616", "page": 5, "level": 2}}, [{"headings_0": {"content": "USMID)", "page": 5, "level": 2}}, {"headings_1": {"content": "28,121,421,616", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "215,947,053", "metadata": {"headings": [{"headings_0": {"content": "215,947,053", "page": 5, "level": 2}}, {"headings_1": {"content": "USMID)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "development grant", "metadata": {"headings": [{"headings_0": {"content": "215,947,053", "page": 5, "level": 2}}, {"headings_1": {"content": "USMID)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "215,947,053", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22,894,850,279", "metadata": {"headings": [{"headings_0": {"content": "22,894,850,279", "page": 5, "level": 2}}, {"headings_1": {"content": "outputs", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation", "metadata": {"headings": [{"headings_0": {"content": "22,894,850,279", "page": 5, "level": 2}}, {"headings_1": {"content": "outputs", "page": 5, "level": 2}}], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\| Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the DLG planned to collect local Officer \nshould revenue of UGX.266,229,451. however; by the end of the year, only ensure that all the UGX.311,330,829 had been collected representing 117% budgeted revenue performance. The summary is in the table below and the details are is \nadequately in appendix 1. \ncollected and that", "metadata": {"headings": [{"headings_0": {"content": "22,894,850,279", "page": 5, "level": 2}}, {"headings_1": {"content": "outputs", "page": 5, "level": 2}}], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "budgeted", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tax Source Approved Actual Variance revenue is revised Budget Collections according to the 1 Tax Revenues 143,229,451 213,087,471 -69,858,020 \ncircumstances. Non-Tax \n123,000,000 \nRevenues 98,243,358 24,756,642 \n266,229,451 311,330,829 -45,101,378 \nThe DLG over collected revenue from LST, rent and from sale of goods and services which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix. 1: \nThe Accounting Officer explained that following enhancement of salaries for scientists, there was an increase in collection of local service tax, which boosted local revenue. \nFurthermore, revenue from royalties cannot easily be estimated as Ministry of Energy and Mineral Development and URA making it hard for the District to estimate the revenue due and plan for it accordingly thereafter determines the volume of minerals mined. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.28,121,421,617 to The Accounting implement the various programmes, out of which Officer should UGX.26,141,336,033 was warranted resulting in a shortfall of engage \nthe UGX.1,980,085,584 representing 93 % performance. \nrelevant authorities and ensure that all The performance of warrants for each of the programmes is shown budgeted funds are in the table below; \nwarranted. \nProgramme Approved budget Warrants \nAgro-Industrialization 2,106,892,204 2,050,071,000 Tourism \n\u2018No~ \\| Goservation Development Plan Inslemant\u00e4tien \nRecommendation - \n443,501,429 \n417,849,000 \nTotal expenditure 28,121,421,617 \\| 26,141,336,033 \\| 93 \\| \nThe UGX. 1,980,085,584 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Programme Amount not Activities not Purpose of the warranted implemented unimplemente d activity", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}, [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}]], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Agro- 56,821,204 Supply of Farmers not Industrialization Micro scale availed Irrigation \nequipment equipment to \nfarmers \n2 Tourism 6,399,983 Wage Staff not Development/ \nmotivated \nPrivate Sector \nDevelopment \n3 Natural 38,589,473 Wage Staff not Resources, \nmotivated Environment, \nClimate Change, \nLand A \n4 Integrated 13,324,000 Wage Staff not Transport \nmotivated Infrastructure \nAnd Services \n5 Human Capital 1,163,726,140 2. Completion Students did not Development \nof Kabeywa benefit from full Seed SS education services \n3. \nConstruction \nof Kaptanya \nSeed School \nCommunity 429,860,910 Wage Staff not Mobilization And motivated Mind-set Change \nGovernance And 245,711,445 Wage Staff not Security/ Digital /pension motivated Transformation/ \nPublic Sector \nTransformation \nDevelopment 25,652,429 Wage Staff not \n\\| No Observation -- - ~--", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}, [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}]], "page": 7, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Recommendation warranting done accordingly. Therefore, loading of the Cash Limits \nis the mandate of MoFPED. \nIt was further revealed that due to unremitted warrants, the District \ndid not acquire medical equipment for Ngangata Health Centre and \ncompletion of Kaptanya S.S.S.", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.1,612,200,000 from the various programmes out of which Officer \nshould UGX.168,866,360 was warranted resulting in a\\_ shortfall of engage \nthe UGX.1,443,333,640 representing 89.5% performance. \nrelevant development \nThe performance of warrants for each of the programmes is shown \\| partners \nand in the table below; \nensure that all budgeted funds are Programme Approved Warrants warranted. budget \nfunding \nHuman Capital Development 1,612,200,000 \n1,612,200,000 \nThe UGX.1,443,333,640 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemented activity \nHuman 1,443,333,640 Sensitisation, Health System Capital mmunization and Strengthening Developme buying mosquito \nnt \nnets \n1,443,333,640 \nAs a result of failure to warrant the budgeted funds, the District could not implement the sensitization activities on immunization and malaria awareness \nThe Accounting Officer noted the observations. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.26,141,336,033 availed during the The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}]], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \nRecommendation Human \nCapital \n17,271,791,000 16,881,215,196 \nDevelopment \nCommunity \nMobilization And Mind- 427,079,000 \n423,862,466 \nset Change \nGovernance \nAnd \nSecurity/ Public Sector \n4,780,309,033 4,084,506,934 \nTransformation/ \nDigital Transformation \nDevelopment Plan \nImplementation 417,849,000 423,024,327 \nTOTAL 26,141,336,033 24,352,064,293 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nSN Programme Warrants not Activities Reason for Utilized \naffected by the the \nunder \nunderutilizati utilization on of warrants \n1 Agro- \n660,781,379 \nSupply of Micro Not Given Industrialization scale Irrigation \nequipment to \nfarmers \n2 Tourism 6,267,357 Wage Not Given Development/ \nPrivate Sector \nDevelopment \n3 Natural 13,443,404 Wage Not Given Resources, \nEnvironment, \nClimate \nChange, Land A \n4 Integrated 24,360,490 Wage Not Given Transport \nInfrastructure \nAnd Services \n5 Human Capital 390,575,804 1. Supply of Not Given Development \nMedical \nEquipment to \nNgangata HC", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}]], "page": 9, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction Not Given of Kaptanya Seed \nSchool \n6 Community 3,216,534 Wage Not Given", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], "page": 9, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Observation wet Are stesso \nRecommendation Farm produce from farmers was less than anticipated due to \nfailure to acquire micro scale Irrigation equipment. \nAccessibility to some areas of the District was affected due to a \nbad road network \nThe Accounting Officer explained warranted funds remain unutilized following failure by Ministry of Public Service to give clearance for recruitment of staff resulting in unutilized wage. Further, delay in Procurement Process for Kaptanya S.S.S construction and delay in supply of equipment in Ngangata HC III led to low absorption of warranted funds for the Project. \nLack of appropriate performance indicators and targets in \nthe work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], "page": 10, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2016 states that the work plan of a vote shall indicate the key Officer to engage performance indicators to be used to gauge the outputs. \nthe MoFPED and ensure that all Part A of the performance contract for Accounting Officers outlines activities \nhave the core performance requirements against which their appropriate performance should be assessed in regard to achievement of performance planned results. This requires the Accounting Officer to be assessed indicators \nand on the extent to which annual key performance indicators and targets. \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 05 outputs with 30 activities. I noted the following; \n\u00a9 04 outputs with 29 activities had clear performance indicators and targets. \ne 01 output with 01 activity did not have a clear performance indicator and targets as summarized in the table below and detailed in appendix 2. \nTable showing performance indicators and targets Catego \nNo of No. of No of Expenditure % ry of activi Activiti activiti Amount (UGX) Quant output ties in es with es \nificati s the clear without on of outpu perfor clear outpu ts mance perfor ts indicat mance \nors and indicat \ntargets ors and \nNo Observation ~ \nRecommendation \n\\| ee \nlikely to result in inaccurate performance information. \nThe Accounting Officer explained that when Budgeting in the PBS, Performance Indicators are not customized to the Local Government Standards as the indicators in the system and that this is out of the District\u2019s control. \nImplementation of outputs \nI assessed the implementation of five (05) outputs with thirty (30) The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities worth UGX.1,742,210,293 and noted that \nOfficer should e Three (03) outputs with twenty six (26) activities and explain why all expenditure worth UGX.526,793,312 were fully implemented planned activities e Two (2) outputs with four (04) activities where one (01) were not fully activity worth UGX.180,000,000 was fully implemented while implemented. \nthree (03) activities worth UGX.1,035,416,981 were partially", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "showing", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fo performance indicators and targets expenditure Catego No. \nof No.of No of\\| No of \nry of\\|of activiti Activi activiti activi Amount (UGX) output outp es in ties es ties \nuts the fully partiall not \nasses output imple y imple \nsed s ment implem ment \ned ented ed \nFully 03 26 26 00 00 526,793,312 implemen \nted \noutputs \nPartially 02 04 01 03 00 1,215,416,981 implemen \nted \noutputs \nNot 00 00 00 00 implemen \nted \noutputs \n0 \n1,742,210,293 \\| il \\| \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}, [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}]], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kaptanya Seed School.\n2. Construction of Teryet Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "47 \u201aDelivery of Services-from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1:71 \nService Delivery under URF and DDEG \nI sampled six (6) activities with a total expenditure of UGX.97,792,389. The significant findings are provided in the table below. \nNo. Prog Activity Source Total \nPictorial Summary Audit Management ram details of expenditure evidence\\| of conclusion \\|Response funds \nInteg Mechani 5,988,400. \nThe quality The \nrated zed \nof the road Accounting Trans Mainten was Officer port ance of \n= shaping, satisfactory explained that Infras Gamatui \ngrading and \nthis was due tructu -Sosur \ncompacting to the heavy re road were and And (2km) completed; continuous Servic at a \nhowever, rains which es cost of \ndrainage \nled to silting channels of the were ove drainage grown with channels and bushes. thereafter led to the growth of grass. However, it was revealed that road Gangs have been engaged to work on the roads. Mechani URF 6,069,500 \nzed \nMainten \nance of \nThe works the quality Management were \nof the road explained that completed; was not this was due however, satisfactory to the heavy Chesoye road side and n- drainage continuous Weere \nwas over rains which \nNo. Prog ; -Activity\u2019+-Source Total Pictorial Summary Audit Management- \n\\| \n- \n\u2014 ram details of expenditure evidence\\| of conclusion Response me funds F710 (UGX) findings \\| Mechani URF \n50 1,98 The works the quality Management zed \na! were of the road noted the Mainten \naN completed; was not observations. ance of \nhowever, satisfactory \nNgangat \ndrainage \na- \nchannels Kapleiko have been road silted up", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}, [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}]], "page": 12, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2km)", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 8}}, {"headings_1": {"content": "showing", "page": 11, "level": 2}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "causing water to run in the middle of the road. The road lacked \ngood murram for L a strong surface. Kamoro URF 7,720,000. \u201ci \nthe quality Management \\| k road \nPeet \\|\\| The works of the road explained that", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 8}}, {"headings_1": {"content": "showing", "page": 11, "level": 2}}, [{"headings_0": {"content": "(2km)", "page": 13, "level": 8}}, {"headings_1": {"content": "showing", "page": 11, "level": 2}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2km)", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pinteictbeyeil\\| Were \nwas not this was due \\| Mom \\| completed; satisfactory to the heavy however, \nand \n\\| road side continuous - \ndrainage rains which was over \nled to silting grown with of the bushes. \ndrainage \nThe road channels and lacked thereafter led", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}, [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}], [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "good", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 3}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to the growth murram for of grass. \na strong However, it surface was revealed that road Gangs have been engaged to work on \nRehabili URF 38,143,725 tation", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 3}}, [{"headings_0": {"content": "good", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kaptok", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "woi \nthe roads. \n\\| constructio The quality Management n was well of the noted the done bridge was observations. \nThe Accounting -Officer-explained that this was due to the heavy and continuous rains which led to silting of the drainage channels and thereafter led to the growth of grass. \nHowever, it was revealed that road Gangs have been engaged to work on the roads. \nThe Accounting Officer was advised to expedite the completion of all projects. \n1.7.2 The service delivery under focus areas \nI sampled Sixteen (16) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.1,962,767,048 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nThere was adequate water flow; \nSN Focus Area Key Observation \nKey recommendation(s \n1, Water \ne Water works at \\|e The Accounting Officer was Development Kabeywa- Chepterech commended on this grant Water Main were performance. \nfunctional. \ne There was adequate \nwater flow", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}, [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Water \ne Cheret, Chemenden e The Accounting Officer was Development spring and Kaptokwoi commended on this grant", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "cliff spring were well performance. protected. \ne There was adequate \nwater flow", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Water \ne Piped Water Scheme in e The Accounting Officer was Development Ngasire. commended on this grant e There was adequate performance. \nwater flow\n4. Education e Rehabilitation of five \\|e The Accounting Officer was Development Class Room Block at commended on this Grant Amukol P/S was performance. \ncompleted. \ne There was education \nservice delivery to the \ncommunity\n5. Education e Rehabilitation of Staff \\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development House at Kaptokwoi P/S commended on this", "metadata": {"headings": [{"headings_0": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}, {"headings_1": {"content": "Kaptok", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grant was completed performance. e There was education \nservice delivery to the \nSN Focus Area: - +; Key Observation \nirrigation \nwas not delivered to Demonstration sites. \ne Farmers did not receive irrigation equipment for", "metadata": {"headings": [{"headings_0": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}, {"headings_1": {"content": "Kaptok", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}, {"headings_1": {"content": "Kaptok", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 15, "level": 2}}, {"headings_1": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendation(s) \nadvised to ensure the farmers receive the irrigation equipment \nUGIFT \ne Construction of Teryet \\|e The Accounting Officer was seed school not yet advised to expedite the completed since completion of the seed school computer lab and \nscience labs are not yet \npainted. \ne Education and Health \nservice delivery to the \nbeneficiaries have been \n\\| delayed \nUGIFT \ne Construction \nof \\|e The Accounting Officer was Kabenywa Seed School advised to expedite the is near completion since \ncompletion of the seed school \nthe compound levelling \nand playground are not", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}, [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}], [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- yet done. \nUGIFT e Construction of\\|e The Accounting Officer was Kaptanya seed school advised to expedite the was at ring beam level. \ncompletion of the seed school \ne Education service \ndelivery to the \nbeneficiaries have been", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "delayed", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 15, "level": 2}}, {"headings_1": {"content": "Key", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGIFT e Overhaul of Ngasire piped water scheme was", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 15, "level": 2}}, {"headings_1": {"content": "Key", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29'\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) \nNo Cbservation Recommendation UGX.16,284,227,330. UGX.15,859,181,414 (97%) was \nwarranted resulting into unwarranted funds of \nUGX. 425,045,916 (3%)\u201d). \nOut of the total warrants, UGX. 15,859,181,414 was utilized by the DLG resulting in no un-utilized warrants representing utilization of 100% as summarized in the table below. \nApprov Supple mentary \nBalance UGX. Bn \nFrom the analysis, I noted that all warranted funds were absorbed. \nValidation of employees on the entity payroll \nThe Accounting The District had 1004 employees on the IPPS payroll of which Officer should use 959 (96%) were fully verified, 42 (4%) partially verified, 00 the verified payroll (0%) not verified, and 03 (0.03%) did not show up. \nass a basis of", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}, [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updating monthly", "metadata": {"headings": [{"headings_0": {"content": "updating monthly", "page": 16, "level": 8}}, {"headings_1": {"content": "complete", "page": 15, "level": 2}}], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition, 46 individuals had not accessed the payroll by end payrolls for paying of June, 2023. These were captured as new records in my employee determination of the District wage bill. \nemoluments. \nThe summary of the validation exercise is shown in the table The", "metadata": {"headings": [{"headings_0": {"content": "updating monthly", "page": 16, "level": 8}}, {"headings_1": {"content": "complete", "page": 15, "level": 2}}, [{"headings_0": {"content": "updating monthly", "page": 16, "level": 8}}, {"headings_1": {"content": "complete", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "below; Officer should Details \nAnnual base engage the \nNumber of staff as per the payroll (June 2023 \nValidated as follows; \nTotal number of staff verified \n(UGX) concerned Service Commissions and 14,411,572,332 obtain minute extracts for the validation of the 13,543,398,492 employees by the Ministry of Public Partially verified (individuals 839,462,772 \nService. \nwhose information availed at the \nphysical verification did not fulfil \nall the requirements) (B \nThe Ministry of Not verified (appeared for 0 \nPublic Service validation but verified", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}]], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation", "metadata": {"headings": [{"headings_0": {"content": "No Observation", "page": 17, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 7 een \\| Recommendation - documents to confirm their existence and regularity of payroll", "metadata": {"headings": [{"headings_0": {"content": "No Observation", "page": 17, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recruitment. \nforward. A follow- b) 42 (04%) employees appeared for headcount were up of the affected partially validated due to lack of minutes/extracts from staff \nshould other Service Commissions to support their first immediately be appointment. made by c) A total of 00 (00.%) employees on the payroll appeared management so as for validation but did not satisfy the requirements of the to enable them validation exercise, hence were not verified. \naccess the payroll. d) A total of 03 (0.03%) employees on the payroll did not \nappear for the validation were accounted for by the \nAccounting Officer as being away for genuine reasons \nwhich included study leave abroad, staff who had no \nNational IDs at the time of validation. \ne) 46 individuals whose names were not on the District's \npayroll by June 2023, appeared for the validation exercise. \nThese individuals were included on the validated payroll, \nupon confirmation by the Accounting Officer regarding \ntheir status. \nThe Accounting Officer explained that this was caused by \ntransposition errors in the records of the affected staff. \n2.3 Inconsistencies in Employee Details \nA total of 484 employees on the payroll had inconsistencies in\\| I \nadvised the their dates of birth, captured in the payroll and data captured Accounting Officer by NIRA on the National IDs. The information is critical in the to engage the identification of an individual. \naffected staff and \nensure", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}, [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}], [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that Inconsistent information undermines the integrity of the employee records District\u2019s records and may complicate the employee service are duly updated history and retirement procedures. Where the errors in dates and brought to the of birth increase the length of service, it may lead to the attention of the irregular extension of employee service. \nMinistry of Public Service within a The Accounting Officer did not respond to this observation. \nspecified timeline for appropriate action. \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the The Accounting accuracy of the payroll including planning, budgeting and Officer \nshould payments for the period of four years (2019/2020-2022/2023). ensure that the \n", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}, [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Chservation Recommendation financial loss to the Government. \neffecting payments. In addition, the The Accounting Officer explained that these payments were amounts \nover approved, processed and have since been paid. \nremitted should be followed up with a view of recovery. \nb \nDelayed deletion of employees from the payroll \nI noted that UGX.5,018,027 was paid to 09 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "either been retired, transferred, absconded or died. These Officer \nshould resulted into financial loss to government. \ninitiate a process of deleting these Delayed removal of staff from payroll resulted into financial names from the loss to Government. \npayroll. For staff on transfer of service, The Accounting Officer explained that the names were the Accounting erroneously migrated to the pension payroll one month later. Officer \nshould initiate a process of transfer of salary payment to their new duty stations. Cc", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the DLG Staff Establishment \nI advise the Review of the establishment revealed; \nAccounting Officer i. Out of 553 approved positions, a total of 250 positions liaise with the were filled leaving a gap of 328 vacant positions. In District \nService addition, 25 positions were over-filled. \nCommission, the ii. The entity did not have an approved and costed staff Ministry of Public establishment for primary, secondary and tertiary Service and institutions while the staff structure for health facilities MoDPED to ensure issued by Ministry of Health was not incorporated into the that the vacant district approved structure. \npositions are filled as per the Understaffing hinders the District\u2019s ability to deliver its approved District objectives, while overstaffing affects the wage budget of the staff structure. District and could be an indicator of an inadequate staff I advised the structure. Accounting Officer to engage relevant The Accounting Officer attributed this to the need for services stakeholders \nto offered by the affected cadres to the health facilities as well as develop \nand the latest approved structure for health centres. \nimplement a costed staff structure for \nThe Accounting Officer explained that the payables were mainly composed:of YLP\u00b0--- and UWEP whose recovery has become a challenge since most of the groups", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}, [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 19, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 19, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKapchorwa District received UGX.215,947,053 out of UGX.215,947,053 budgeted (100%) for the financial year 2022/23. Out of the UGX.215,947,053 received, the District spent UGX.215,947,053 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity \\| Planned Actual uantit \nuantit Piped Water Sub- \nDesign of Chemosong water \nThe following were my observations;--", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations \noe All UGIFT projects were allocated water sources. \noe All the four projects were eligible as per list of capital investments all the realized UGX.215,947,053 was absorbed, leading to 100% absorption. \no The procurements complied with the PPDA guidelines. \ne Appraisal of planned projects was undertaken. \noe There was no mischarge of expenditure since the funds were incurred on item codes for which they were budgeted. \noe All the 4 activities were fully implemented. \no The water facilities had functional water user committee to ensure local ownership and long term usage of the facility. \no The design for Chemosong gravity flow scheme was approved by the Design Review Committee (Ministry of Water and Environment) \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1 Conformity with the five-year development plan \nSec 5.4 (a) (i) of the Grant Guidelines (2022/2023) requires that the proposed investments are derived from the approved LG Development Plan. \nI reviewed the water grant work plans and noted that none of the budgeted projects were provided for in the approved five-year development plan as detailed in Appendix 5. \nAs a result, UGX.133,635,934 was spent on projects that are not in line with the entity's strategic goals. This affected the water project implementation in higher priority areas. \nThe Accounting Officer explained that during preparation of the 5-year development plan, the departmental objectives are captured i.e. to improve access of safe water to the community and protection of springs; therefore, it is not possible to capture specific projects since they are demand driven. \nI advised the Accounting Officer to undertake a needs assessment and feasibility study to inform grant priorities and thereafter capture them in the periodical development plans. \nS/N UGIFT Project Water - source Community Audit Conclusion place and status and \naccessibility to \nwater s status \nConstruction of Teryet River Kapneibei Teryet and Kwoti Funded by another SSS \nvillage \nsource from Central Govt Construction of None \nKaptanya \nNo water source put in Kaptanya SSS place \nAs a result, the Seed Schools had water constraints or surrounding communities did not get to benefit from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the resource envelope could not allow extension of piped water to Kaptanya Seed SS in the prior year. However, resources have been provided in the current Financial Year to extend piped water to the school. \nI advised the Accounting Officer to ensure that the planned water extension works are implemented as planned. \n4.1.2.3 Timeliness of procurements \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following; \na) None of the 4 projects had their procurement adverts published by 30th June 2022, and \nb) None of the 4 projects had their procurement contracts awarded by 31st October 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}, [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}]], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that rain patterns within the region influenced the advertising of projects. \nFurthermore, it was revealed that the water level is lowest in the month of February and March, which then informs commencement of projects during the dry month and therefore the delay in advertising. \nThe Accounting Officer explained that the asset register would be updated with these assets. \nI advised the Accounting Officer to ensure that the asset register is update on time.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.2.5 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report are 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for all the 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nNo = Details Deadline for Actual date of Comment \na submission submission \n1 Quarter One 10\" October, 2022 21\u00b0 November, 2022 Delayed \n2 Quarter Two 10\u00b0\" January, 2023 23\" February, 2023 Delayed \n3 Quarter Three 10\" April, 2023 28\" April, 2023 Delayed \\| [4\\_ Quarter Four \\| 10\" July, 2023 07 August, 2023 \\| Delayed \n\\| \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that one of the requirements before submission of reports to Ministry of Water and Environment is attachment of extract from the PBS tool which usually comes with system challenges in the PBS Quarterly Report generation thereby affecting timely preparation, extraction and submission of", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the MoFPPED on the PBS tool system challenges to ensure timely preparation of quarterly reports. \n4.1.2.6 Water quality \nSec 4.1.4 of the Grant Guidelines (2022/2023) require DLGs to test at least 20% of the already existing water sources across the LGs and 100% of all the new sources \n\u201cFailure to fully comply with the testing requirements derails-the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that for the sector to achieve 20% tests required there is need to acquire the water testing kits/equipment which are expenditure to buy. The water grant for non-wage is not sufficient to acquire testing kits in a year \nI advised the Accounting Officer to engage the relevant stakeholders for full budget realisation to ensure that all water sources are tested frequently and regularly as required by the grant guidelines. \n4.2. IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL \nTRANSFERS (UGIFT) PROGRAM \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKapchorwa District received UGX.1,905,709,665 out of UGX.1,905,709,665 budgeted to the implement the programme. The following activities were undertaken; \nSN \\| Activity \n1 Construction of Teryet Seed School Construction of Kabenywa Seed School \nConstruction of Kaptanya Seed School Overhaul of Ngasire piped water scheme \n\\| Planned Actual \\| quantity quantity \\| 1 1 \\| 1 1 \n1 1 1 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \no Allthe five (05) UGIFT activities were budgeted for. o The UGIFT funds were all sufficiently accounted for. \n~-Irregular budget allocations may affect the effective provision: of health-services as", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}, [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], "page": 24, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer did not respond to this observation. \nThe Accounting Officer should ensure the proper allocation of grant funds as required by the guidelines. In addition, the Accounting Officer should ensure the alignment of expenditure codes in the programme with those in the PBS. \n4.2.2.2 Funding and Absorption \nOut of the approved budget of UGX.1,905,709,665, the district received UGX.1,905,709,665 (100%) resulting into no short fall.; Out of the received funds, UGX.1,725,709,665 (91%) was spent, thus leaving UGX.180,000,000 unutilized. Details are in the table below; \nApproved Warrants/ Expenditure \nbudget (UGX) Release (UGX) (UGX) \nums ser \nSSE REE TUNE 3 GT Se ee a ei \nnan \ntA \nCapital \ndevelopment \nRectang AT TR ETRTEEBTENGe \n1,905,709,665 1,905,709,665 1,725,709,665 \nUnder funding resulted in non-implementation of the following key activities; oe Supply of medical equipment to Ngangata HC III \nUnder absorption of released funds resulted in partial implementation of the following key activities; \nAs a result, health services were delayed to the intended beneficiaries. \nThe Accounting Officer acknowledged that the committed projects need to be implemented as per the work plan. \nI advised the Accounting Officer to ensure the Supply of medical equipment to Ngangata HC III is effected. \n4.2.2.3 Implementation of UGiFT activities \n4.2.2.3.1UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being \nThe Accounting\u201c \u2018Officer \u201cexplained that the district had challenges with land acquisition in Teryet S.S.S because the community provided less land that delayed the titling process. However, it was revealed that titling of Kaptanya S.S.S is ongoing and that the Sub-County had not completed the payment of the additional land so as to proceed and survey Kabeywa Seed S.S.S. \nThe Accounting Officer should engage all relevant stakeholders and expedite the land title processing for all affected schools. \n4.2.2.3.2Inspection of UGIFT Grant activities \nI conducted physical inspections on 25/11/2023 of Three (3) UGIFT projects implemented at UGX.1,651,871,735 to assess service delivery indicators. I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}, [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}]], "page": 24, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EI Project", "metadata": {"headings": [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Inspection Remarks \nPictorial Evidence Construction of Teryet Inspection on 25/11/2023- \\| \n\\| Seed School at Teryet structures for ICT Lab and \\| \nvillage \nscience laboratories have ee OO a \\| \\| \n\\| \nbeen roofed, plastered and \n; shutters installed but not \n5 \n\\| Contractor: painted. The contract period \nNgujjo Investments Ltd \nended in June 2023, staff The ICT \"lab is not yet \\| houses not built, and \nplayground not worked on. \nContract Amount: Contract was not completed \nUGX.975,000,000 with duration. \nAmount paid to inspection \ndate: \nThe science labs are not yet UGX.522,239,654 \npainted. 2 Construction of Kaptanya Inspection on 25/11/2023- \nSeed School at Kaptanya \nstaff houses were at window \nSub County. \nlevel, classroom blocks at \nring beam level, but quality Contractor: of work was good. \nBAM Construction Co. \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}, [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.3,059,426,760", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount to \nAs a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that the projects duration is still on going and the District will ensure completion within the period i.e. 30th June 2024. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.663,159,514 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \n\u00b0 The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}, [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], "page": 26, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \neo The District budgeted to receive UGX.245,022,652 and received UGX.245,022,652 representing 100% performance. \n\u00b0 The District undertook mitigation measures for projects/programs with related environmental and social impacts \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions \nProject ~-\\| Inspection Remarks \nPictoria \\| Evidence \nUGX.17,141,250 \nRehabilitation of e The leaking roof was repaired, tiles classroom block at \nwere cleaned and tile sheets \nGamatui Girls P/S \ninstalled. \ne The classrooms are being used. Contractor: \nBethel Contractors Co Ltd \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.19,962,600", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.19,962,600", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rehabilitation of e External walls were painted, veranda staff house at repaired \nKaptokwoi P/S at e The house needs cleaning before entering Kaptokwoi village. \nContractor: Gombe Vision Ent. Ltd \nContract Amount: UGX.17,500,000 \nAmount paid to inspection date: UGX.17,260,000 \nThe Accounting Officer revealed that the District would ensure timely completion of the inspected projects. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.4 MICRO SCALE IRRIGATION \nI designed- audit procedures to assess whether: the - utilization of the Micro Scale Irrigation Program was done in accordance with the program guidelines. \nThe following were my observations; 4.4.1 Positive observations \noe UGX.11,260,000 collected from 10 farmers at the time of audit as co-payment funds were deposited on General Fund account. \no The Accounting Officer did proper allocation of funds for capital development and complementary activities based on the program expenditure guidelines. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], "page": 28, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District received UGX.254,775,715 out of UGX.254,775,715 budgeted (100%) resulting into full receipt. Out of the funds received UGX. NIL was spent on capital developments while UGX.8,150,000 (03%) on complementary activities. \ne Out of the total program receipts of UGX.254,775,715 UGX. 8,150,000 (03%) , \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX.246,625,715. \nDetails are in the table below; \nRevised Warrants/ Total Variance % budget Release expenditur absorption e (as per \npayment \nA B (D/B)\\*100 Quarter one 00 00 \n00 \nQuarter two 84,925,238 84,925,238 84,925,238 00 Quarter 84,925,238 84,925,238 84,925,238 00 three \nQuarter Four 84,925,238 84,925,238 8,150,000 76,775,238 10 254,775,715 254,775,715 8,150,000 246,625,715 03 \nAs a result of the budget short falls key program activities such as supply of irrigation \n> => -\u00b04.4,2,2 Implementation of the Micro irrigation program \n\u00b0 = -", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}]], "page": 28, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; o Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF. o The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. o The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. e The supply and installation of equipment. e The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; o A review of the detailed program work plan revealed that the district spent UGX.8,150,000 out of UGX.63,693,929 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. o The ten (10) farmers who co-funded had not been supplied with irrigation equipment. Details in Appendix 7. o A review of the receipts/bank deposit slips and bank statement revealed that UGX.11,260,000 out of the expected UGX.11,260,000 was collected from 10 farmers at the time of audit leading to under collection of UGX.0. Audit further noted that out of the co-payment funds collected of UGX.11,260,000, UGX.11,260,000 had been transferred to TSA account. In addition, by the end of the FY, the District had utilized UGX.0 out of UGX.11,260,000. As a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. 4.5 UTILISATION OF DISCRETIONARY- DEVELOPMENT EQUALIZATION- GRANT-. (DDEG) NON-USMID GRANT Discretionary Development Equalization Grant (DDEG) is a fiscal transfer reform developed to ensure equitable distribution of resources to Local Governments, so that those Local Governments which are less well-off are able to catch up with other areas in accordance to Article 193 (4) of the Constitution. The DDEG is structured based on the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}], "page": 30, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All budgeted funds were received. \no All the projects were implemented as planned. \nallocation\u2019 by~UGX:: 23;494,869 (15%), Investment Servicing and Monitoring was = under allocated by UGX. 3,151,834 (2%) as shown in the table below. \nMain \nThreshold as per Actual percentage Approved Variance Audit Expenditure the guidelines (budget) budget \nItems", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Din", "metadata": {"headings": [{"headings_0": {"content": "(Din", "page": 31, "level": 8}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Infrastructure vo 1 \n41,833,264 (26.7%) \nProjects \n43.3 [imoveret Performance", "metadata": {"headings": [{"headings_0": {"content": "(Din", "page": 31, "level": 8}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[mn Maximum", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15% 9 mn aso Investment Maximum 10% 103,815,737(66.3%) \nover Servicing and 15,663,246 allocation Monitoring \n-56.3% \nData collection Maximum 5% 10,983,457 (7%) 71623 \nover", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- allocation BR Eee 156763274581]. Sn", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Irregular budget allocations may affect the proper implementation of Infrastructure Projects \nThe Accounting Officer noted the observations. \nThe Accounting Officer was advised to ensure that the District undertakes proper budget allocations going forward. \n4.5.3 \nInspection for service delive \nrojects implemented in 2022/23 \nI sampled two (2) projects with a total expenditure of UGX. 41,833,264 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nSub project/Sub Details of findings \nPictorial evidence groups \n1 Renovation of Kapsinda The renovation was well \nSub County Offices. \ncompleted within the contract \nperiod \nContract \nAmount: UGX.32,770,264 \nAmount paid to \ninspection date: \nPhoto showing state of \nThe Accounting Officer should ensure-that-the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.6 \nREVIEW OF KAPCHORWA DISTRICT HOSPITAL OPERATIONS \n4.6.1 delivery \nExamination of stores records revealed that management experienced delays in delivery of medicines and sundries to the hospital by National Medical Stores. \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer revealed that delayed delivery of drugs occurs at National Medical Stores where they sometimes supply outside their delivery schedule. Furthermore, the increased population of clients at the hospital worsens this situation where drug supplies run out of stock before the next supply. \nThe Accounting Officer was advised to engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}, [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}]], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.6.2 Expired Drugs Chapter 8.2 of the M.O.H essential medicines and health supplies management Manual (EMHS) 2018, requires that all expired medicines are recorded in a register along with the price and that at the end of a reporting period (quarterly), the total value of expired stock that has expired are to be calculated and included in the facility's regular reports. It also requires the Accounting Officer to designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. An inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs, these were kept together with live medicines in the same stands in the stores. Furthermore, management did not provide the values of the expired drugs did not budget for the disposal of the expired drugs. Expiry of stocks leads to financial loss and poor service delivery to the public. Poor handling of expired drugs increases the risk of expired drugs mistakenly dispensed to unsuspecting patients or ending up on the open market. 4.6.3 Stock-Outs and Non-Delivery of Medicines\u2018and Medical Supplies An interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs. Drug stock-outs are not only detrimental to the life of patients who need these drugs, but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. The Accounting Officer revealed that the stock outs in hospital are as a result of the high influx of patients from the neighbouring districts of Kween, Bukwo, Amudat and Bulambuli Districts. Furthermore, the non-delivery of medicines and medical supplies is always communicated to NMS. Hospital continues to request for emergency medicines though not sustainable. The Accounting Officer should continue liaising with the relevant stakeholders to ensure timely release of all the needed drugs. 4.6.4 Understaffing in Health Facilities Section 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public Service detailing out the staff structures that need to be adequately filled for efficient", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}, [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}]], "page": 32, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "urgent", "metadata": {"headings": [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], "page": 34, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This affects service delivery at the Hospital. \nThe Accounting Officer revealed that the high number of patients being treated at the Hospital causes this. \nI advised the Accounting Officer to engage the relevant stakeholders so that the hospital is elevated to regional referral status so that it caters for the increased patient load in the region. \n4.6.7 Dilapidated Buildings \nThe Public Service Standing Orders state that the management of all Government properties in a given Ministry, Department or Local Government is the direct responsibility of the Responsible Officer, who shall make arrangements for the \nMore than 75% of staff do not have accommodation as few uses the unipots. \nCongested and dilapidated hospital stores \nFurthermore, I also noted that the Hospital sewage system is completely outdated. It was revealed that this was made of the asbestos type of pipes of the 1960s and it was budgeted for a very small population served by health centre IV, this has never been replaced and inconveniences hospital operations a lot because it oozes out", "metadata": {"headings": [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}, [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}]], "page": 34, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "frequently.", "metadata": {"headings": [{"headings_0": {"content": "frequently.", "page": 35, "level": 1}}, {"headings_1": {"content": "urgent", "page": 34, "level": 8}}], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer revealed that the Hospital structures were constructed in the 1960s to accommodate drugs of a health centre IV and they are still in existence. \nThe Accounting Officer should carry out an assessment to establish or confirm whether or not the structures shouldn\u2019t be condemned and destroyed as soon as", "metadata": {"headings": [{"headings_0": {"content": "frequently.", "page": 35, "level": 1}}, {"headings_1": {"content": "urgent", "page": 34, "level": 8}}, [{"headings_0": {"content": "frequently.", "page": 35, "level": 1}}, {"headings_1": {"content": "urgent", "page": 34, "level": 8}}]], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "possible.", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \nthe preparation-of financial statements that are free from material misstatersent-whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG Council\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}, [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], "page": 36, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00a9 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. oe Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG Council's internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG Council\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the DLG Council to fail to From the matters communicated withthe Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}, [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "finance", "metadata": {"headings": [{"headings_0": {"content": "finance", "page": 38, "level": 2}}, {"headings_1": {"content": "possible.", "page": 35, "level": 1}}], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 PDM SACCOs in Kapchorwa DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income-generating activities. The district also received UGX. 58,032,849 for the PDM Administrative costs, which was paid to PDCs. \n5.2 Positive Observations \n\u00b0 The HLG Core Implementation team was fully constituted as per the guideline. The quarterly performance reports, 4 quarterly performance reports were prepared. \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 58,032,849 out of which, all UGX. 58,032,849 was received. \nThe PDC was fully constituted in all the 10 sampled SACCOs as per the guidelines and the PDC a leadership vetting committees were elected and", "metadata": {"headings": [{"headings_0": {"content": "finance", "page": 38, "level": 2}}, {"headings_1": {"content": "possible.", "page": 35, "level": 1}}, [{"headings_0": {"content": "finance", "page": 38, "level": 2}}, {"headings_1": {"content": "possible.", "page": 35, "level": 1}}]], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inaugurated.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 10 PDCs held 3 out of 4 quarterly meetings and prepared quarterly performance reports. All the 10 SACCOS had fully constituted SACCO boards All the members of the board members in the 10 SACCOs filled in expression of interest forms prior to being elected board members. UGX 58,032,849 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. The training of trainers (Core Implementation team) was conducted on 6\" \u2014 8\" June 2022 after which field work was undertaken from 10\" June to end of July and the consolidated Training Report is hereby attached for verification Training of local experts was carried out in all the 10 sampled parishes. The HLG core implementation team did train households and enterprise group leaders in 58 parishes on household visioning and enterprise analysis. All 10 sampled SACCOs signed PRF financing agreements before funds were transferred to them. Funds were transferred to all 10 sampled SACCOs with evidence of submission of attestation form to the Secretariat. The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets, which ensured the implementation of prioritized road projects. \u20185.3.1 Planning and Budget Performance\u2019 I reviewed the Kapchorwa District approved work plan and budget for PDM activities and noted the following. 5.3.1.1 District Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. A review of the District budget and work plans revealed that no priorities were received from the Sub Counties; and none was incorporated in the entity\u2019s budget/work plan. Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officer did not respond to this observation. I advised the Accounting Officer to ensure that priorities from Sub Counties are identified and incorporated in the DLG/MDA\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. 5.3.1.2 SACCOs Paragraph", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}, [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM-Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2;", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe structures are summarized as below; \no The HLG Core Implementation Team shall constitute the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}, [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}]], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises seven members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District Council, Parish and SACCO level and made the following observations; \nGovernance \nObservations Structure \nParish Development \ne The PDCs did not prepare parish priorities and action Committees (PDC) \nplans for the FY 2022/2023. For those that developed, the priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. APPENDIX 9 \nGeneral Meetings by \n58 .PDM SACCOs did not include the bank account", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}]], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0 ~All- quarterly meetings were held and Quarterly Performance Reports -were-- ---- prepared for all the SACCOs, however, no evidence was presented for verification to confirm this. \ne The guidelines by MoFPED directed that accounts be opened and funds transferred to the SACCO accounts by 28th June 2022; later on conditions to access the PDM Project Revolving Fund were provided by the banks through \nan understanding with MoFPED to have a special resolution and other requirements before funds were accessed. \ne The Budget Execution Circular for Financial Year 2022/2023 issued in June \n2022 gave Guidelines to open SACCO Accounts and transfer funds accordingly \nsince the AGMs had not been held. \ne The forms were not presented for verification. \noe The Executive Committee and Sub-Committees are functional. Please find attached Minutes and Reports accordingly for verification. \nI advised the Accounting Officer to: \noe Continue sensitising PDCs about holding all quarterly meetings; o Ensure SACCOs have fully constituted Boards, and; \ne Ensure these committees are always functional. \n3347 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of o \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its e \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The \nSN Nature of registration - Observations = \n=", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}]], "page": 42, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Registration of PDM SACCOs \\| All 58 SACCOs were registered under the Cooperative Societies Under the Cooperative Act. \nSocieties Act \n2; Licensing of PDM SACCOs All 58 SACCOs were not licensed Under the Microfinance Under the Microfinance Institutions Money Lenders Act \nInstitutions Money Lenders As a result, enforcement of recovery of PRF from beneficiaries by Act \nthe PDM SACCOs may be legally challenged leading to loss of funds.\n2. Registration of Enterprise I noted that all 119 enterprise groups in 10 PDM SACCOs were Groups as Community Based registered by the Community Development Officers at the Sub", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Organizations", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "County as Community Based Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Signing of PRF Financing e UGX. 5,800,000,000 was transferred to 58 SACCOs with signed Agreements PRF financing agreements.\n5. Submission of Attestation e UGX. 5,800,000,000 was transferred to 58 SACCOs with Forms by the Accounting \nevidence of attestation form to the Secretariat as detailed in Officer (AO)", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "There was a risk of disbursing funds to beneficiaries that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer explained that: \no The PDM Secretariat did not provide guidance on licensing of PDM SACCOs in the entire country. The SACCOs are still at a young stage and being", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}, [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}]], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "groomed.", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The updated lists would be availed during verification, which was not done. oe \nI advised the Accounting Officer to: \noe Ensure the SACCOs are licensed. \noe Ensure that parish chiefs update their PDM member registers. \n5.3.1.8 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref:", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}, [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan applicant must be a member of a-registered subsistence household on the @ \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \no Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}, [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}]], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Insurance Policy e97 PRF beneficiaries who carried out The Accounting Officer for Farming farming enterprises in 10 PDM should ensure that", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs did not obtain agricultural insurances \nis insurance policies from UAIS. \nundertaken for farming enterprises. \nLack of recourse in form of insurance \nwill expose the farming enterprises to \nthe adverse effects of climate change \nand may result into failure to recover \nthe loan funds. \nAccounting Officer explained that insurance Policy Guidelines were not affected by the PDM Secretariat. However, there is low awareness among citizens about the insurance 1 \nsubject; Accounting Officer will engage relevant stakeholders as advised. \nThe Accounting Officer explained that: \noe The loan Beneficiaries were selected through the PDMIS and that this system used set perimeters to categorize beneficiaries as either subsistence 'yes' or 'no' which was a form of wealth ranking. Furthermore, the District carried out \no \\* Ensure that enterprise groups have: evidence of registration with the Sub- County Community Development Officers before qualification to receive", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}, [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 45, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 44, "level": 2}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 45, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 44, "level": 2}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gea", "metadata": {"headings": [{"headings_0": {"content": "Gea", "page": 45, "level": 1}}, {"headings_1": {"content": "funding.", "page": 45, "level": 1}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ORIGIN A; COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023 \nAPPENDICES APPENDIX 1:", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}, [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}], [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], "page": 46, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Performance \nLocal \nRevenue No Source \nApproved budget Actual Collections \\| Variance Tax Revenues \nI Reasons for under/over collection \nI Local Services Tax \n60,000,000 192,039,380 \\| -132,039,380 Not given \\| 2 Land fees 29,229,000 29,229,000 Not given 3 Business Licenses 16,000000 16,000,000 Not given 4 Other tax revenues \n38,000,451 21,048,091 16,952,360 Not given \\| \nNon-Tax Revenues 0 \n1 Other Property income 12,000,000 0 12,000,000 Not given 2 Dividends \n> \n3 Rent \n20,000,000 89,358,358 - 69,358,358 Not given \\_\\| \n4 Other property income (disposal of assets) \\| 10,000,000 0 \n10,000,000 Not given \\| Sale [= 5 of goods and services \n6,300,000 6,300,000 \\| Not given \\| 6 Administrative fees and licenses 93,000,000 2,585,000 78,415,000 \\| \nNot given 7 Court fines and Penalties \n\\| \n8 Other fines and Penalties \n\\| \n9 Miscellaneous Revenue \nTotal Revenue \n266,229,451 311,330,829 - 45,101,378 \nNo. \nBudget Output Out-put Activities Audit comment Audit comment Management \\| \nCode budget indicators \u2018\\| on on targets Response HUMAN CAPITAL 320080 Support to Hospitals \nDEVELOPMENT \nMedical The number of Not indicated None given 180,000,000 equipment for equipment to be \nNgangata HC III supplied not \nspecified \n43 \nAppendix 3: Implementation of planned outputs \nSchedule 1: Fully implemented out-puts \nProgram \nSub-program PIAP (Program Budget Output Total Out-put Total No Number of fully", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure activities in implemented : Action Plan) Output \nthe out-put activities 01-Human Capital 01-Education,Sports and basic requirements Capacity \n354 354 Development skills Strengthening 1,206,857,020 \nNatural Resources, Water Resources Planning and Budgeting 000006-Planning and 104,781,628 2 \n2 Environment, Climate Management services Budgeting services \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Capital Population Health, Safety Hospitals and HCs Support to Hospitals 139,849,695 2 \n2 Development and Management rehabilitated/expanded \nGovernance And Security Institutional Coordination Administrative support Administrative and 41,833,264 2 \n2 services enhanced \nSupport Services \n\\| \nIntegrated Transport Transport Infrastructure Capacity of existing 260009 Road 170,328,725 3 \n3 Infrastructure And Services and Services Development transport infrastructure Maintenance \nand services increased.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Schedule 2: Partially Implemented out-puts \nTotal 1,663,650,332 366 366 \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number of No of partially No of expenditure activities fully implemented activities that UGX \u2018000\u201d in the implemente activities were not output d activities implemented a 01-HUMAN 01- Basic Requirements Capacity 1,206,857,020 19 16 03 00 CAPITAL Education,Sports And Minimum Strengthening \nDEVELOPMENT And Skills Standards Met By \nSchools \nAnd \nSchedule 3: Not Implemented Out-Puts \nTraining Institutions \n\u2018 \nNo. Program Sub-Program PIAP-Outs Budget Out-Put Total Out-Put Total No Number Of Fully Expenditure Activities In The Implemented Activities [a \\| UGX \u2018000\u201d Out-Put : None None None \\| None None \\_ [one : \\| \n44 \n\\| PROGRAM \\| \n\\| SN \nSUB PROGRAM OUTPUT PROJECT BUDGET \\| PAID \\| \n1 01-HUMAN CAPITAL DEVELOPMENT 01-Education,Sports and skills Capacity", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Strengthening", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 48, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n\\| \nConstruction of 1,000,000,000 \\| 82,799,329 Teryet sec sch \n2 O1-HUMAN CAPITAL DEVELOPMENT 01-Education,Sports and skills Capacity \nConstruction of 200,000,000 \\| 46,907,652 Strengthening Kabeywa\\_seed sch \n3 01-HUMAN CAPITAL DEVELOPMENT 01-Education,Sports and skills Capacity \nConstr of kaptanya 3,059,426,760 \\| 905,710,000 Strengthening seed school \n\\| Total 4,259,426,760 \\| 1,035,416,981", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 48, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}, [{"headings_0": {"content": "Strengthening", "page": 48, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}]], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Appendix Mischarges.", "metadata": {"headings": [{"headings_0": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}, {"headings_1": {"content": "Strengthening", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4:", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN EFT / Payment Supplier Description/Purpose Check Date \nNumber \nWrong Wrong item code Department Amount Account charged \nCode \ncharged \n1 6391688 26/06/2023 KAPCHORWA DLG Training district and SCC on FIS \\| 228002 Maintenance - Production 1,497,956 EFT CASH A/C system \nVehicles \n4606402 28/03/2023 CHEMUSTO Agric ext facilitation Q.3 2022/23 228002 Maintenance - Production 1,000,000 2 EMMANUEL FY Vehicles \n985927 \n3 6391688 26/06/2023 KAPCHORWA DLG \\| Training district and SCC on FIS \\| 228002 Le", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}, [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Production 1,497,956 EFT CASH A/C system \nVehicles \n4 4620302 28/03/2023 MUTINGI JOEL Agric ext facilitation Q.3 2022/23 228002 Maintenance - Production 1,000,000 \n\\| 985925 FY Vehicles \n5 4620552 28/03/2023 MWASIWA DAVID Agric ext facilitation Q.3 2022/23 228002 \\| Maintenance - Production 1,000,000 \\| 985935 FY Vehicles \n2471154 01/12/2022 TEGERES \nBalance of materials for Chekwatit 227004 Fuel, Lubricants and Roads and 16,923,709 \n6 HARDWARE Bridge Oils Engineering LIMITED \n\\| \n4 3155730 19/01/2023 ONZU MUSA general service of the vehicle Reg 227004 Fuel, Lubricants and Administration 800,000 ISMAIL No UG0938Z Oils \n\\| \n6391688 26/06/2023 KAPCHORWA DLG Meeting with staff & \n8 EFT CASH A/C workers", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "agric ext 221011 Printing, Stationery, Production 760,000 Photocopying and", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 3}}, {"headings_1": {"content": "4:", "page": 48, "level": 8}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6391688 26/06/2023 KAPCHORWA DLG \\| Training district and SCC on FIS 221011 Printing, Stationery, Production 1,449,779 9 EFT CASH A/C system \nPhotocopying and", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 3}}, {"headings_1": {"content": "4:", "page": 48, "level": 8}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n10 4375493 22/03/2023 MWASIWA DAVID Demo on banana MGT & soil \\| 221011 Printing, Stationery, Production 3,574,200 985935 conservation at Gamogo SC \nPhotocopying and \n45 \nSN EFT / Payment Supplier Description/ Purpose Check Date \nNumber \nWrong Wrong item code Department Amount Account charged \nCode \ncharged", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}, [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4600738 28/03/2023 AMADI JOSEPH Agric ext facilitation Q.3 2022/23 221008 Computer supplies Production 1,000,000 11 1008117 FY and Information Technology (IT) \n5896088 15/06/2023 TECHKA IT & GEN Payment for photocopying and 221008 Computer supplies Health \n1,675,000 12 \nENT LTD assorted stationary DHOS office \nand Information", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology (IT)", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5302241 17/05/2023 CHEROTICH Facilitation of PDM committees 221008 Computer supplies Production 2,500,000 13 \nJIMMY 826489 Kabeywa S/C Q.2 &Q.3 \nand Information \n\\| \n6388622 26/06/2023 CHEMONGES PDC facilitation Q.4", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 49, "level": 2}}, [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology (IT)", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "221008 Computer supplies Production 1,500,000 14 FRANCIS 826384 and Information Technology (IT) I 15 3665507 06/02/2023 KAPCHAI PRIMARY Tranfer of capitation of grants UPE 263311 Conditional transfers Education \n3,408,000 SCHOOL \nQ3 to kapchai p/s f/y 2022/2023 \nfor Agric. Ext Salaries \n16 3665515 06/02/2023 KAPSIRIKWO Tranfer of grants of UPE to 263311 Conditional transfers Education 6,047,483 PRIMARY SCHOOL kapsirikwo p/s q3 f/y 2022/2023 \nfor Agric. Ext Salaries \n17 3665516 06/02/2023 KAPSUKUNYO Tranfer of grants of UPE to 263311 Conditional transfers Education 3,883,117 PRIMARY SCHOOL kapsukunyo p/s q3 f/y 2022/2023 \nfor Agric. Ext Salaries \n18 3665522 06/02/2023 KAPKWAI \nTranfer of grants of UPE to 263311 Conditional transfers Education 4,337,450 PRIMARY SCHOOL kapkwai p/s q3 f/y 2022/2023 \nfor Agric. Ext Salaries \n5882859 15/06/2023 KHAYIYI SARAH \\| Being payt for Sanitation week 263311 Conditional transfers Water \n4,007,000 19 \n862137 \n2656084 14/12/2022 TOT", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}, [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "commemoration and awarding of for Primary Education \nbest in Sipi S/c \nPayment for balance 4 completion 263311 Conditional transfers Health \n10,156,045 20 \nINVESTMENTS of Gamogo HCIII maternity and \nfor Primary Education \nCOMPANY LTD childrens ward \n3378505 25/01/2023 SEBEI OVERALL Payment for retention for 263311 Conditional transfers Health 6,753,867 GENERAL \nconstruction of staff house and for Primary Education \n21 \nAGENCIES (SOGA) latrine in chemosong HCIII \nLIMITED \n22 1777701 01/11/2022 KHAYIYI SARAH Triggering in 10 villages of sipi sub 263311 Conditional transfers Water \n2,184,000 862137 county \nfor Primary Education \n23 2442604 01/12/2022 KHAYIYI SARAH Household visits to the 10villages 263311 Conditional transfers Water \n2,000,000 862137 of Sipi sub county \nfor Primary Education \n24 5882859 15/06/2023 KHAYIYI SARAH Data collection in amukol sub- 263311 Conditional transfers Water", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,587,800", "metadata": {"headings": [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n46 \n\\| SN EFT / Payment Supplier Check Date \nNumber", "metadata": {"headings": [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}, [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Description/Purpose", "metadata": {"headings": [{"headings_0": {"content": "Description/Purpose", "page": 50, "level": 8}}, {"headings_1": {"content": "1,587,800", "page": 49, "level": 2}}], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wrong Wrong item code Department \\| Amount Account charged \nCode \ncharged \n862137 \\_\\_\\|\\_ county \nfor Primary Education \n\\| 4613914 28/03/2023 KHAYIYI SARAH House to house visits in sipi sub- 263311 Conditional \n25 \ntransfers Water 2,139,000 862137 county \n\\_\\_\\| for Primary Education \n26 4613914 28/03/2023 KHAYIYI SARAH ODF Verification by sub-county 263311 Conditional transfers Water", "metadata": {"headings": [{"headings_0": {"content": "Description/Purpose", "page": 50, "level": 8}}, {"headings_1": {"content": "1,587,800", "page": 49, "level": 2}}, [{"headings_0": {"content": "Description/Purpose", "page": 50, "level": 8}}, {"headings_1": {"content": "1,587,800", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "998,000", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "862137 leadership for Primary Education \n27 4613914 28/03/2023 KHAYIYI SARAH Certifying ODF Villages by district 263311 Conditional transfers Water \n813,000 862137 leadership \\|\\_for Primary Education \n4233710 07/03/2023 SEBEI OVERALL Balance for Chemosong HC111 263311 Conditional transfers Health \n5,156,905 \n28 GENERAL \nfor Primary Education \nAGENCIES (SOGA) \n\\| \\| LIMITED \n\\| Total 89,650,267 \nility, a : ix \nConforn \nvi \n\\| \nal, \nin \napproval \nand \nSN Projects/ \\|", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}, [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}]], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "re gister \nWater \nBudgeted Expenditure Is the facility Is the Were Has it been Was the facilities \nAmount \nincluded in budgeted appraisals recorded in design : the facility conducted? the asset approved development \\| eligible? register? ? \n. plan? \n1 Completion of Kabeywa- Chepterech Water Main 40,000,000 39,637,026 No Yes No No No and Repair work \n2 \\| Overhaul of Ngasire Piped Water Scheme 80,086,725 60,740,488 No Yes No \\| No No \n3 Protection of Cheret, Chemenden spring and 7,500,000 6,364,800 No Yes No No No kaptokwoi cliff spring \n4 \\| Design of Chemosong water scheme 30,000,000 26,893,620 No Yes No \\| No Yes \n47", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}, [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}]], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 6: Testing of water sources \nS/N Water Source/ Project Category Test Status Test result 1 Kamakoyon Existing Tested Successful 2 Ayomabach Existing Tested Successful 3 Kamaran Existing Tested Successful 4 Kaptorotwo Existing Tested Unsuccessful 5 Luimet Existing Tested Successful 6 Kasabit Existing Tested = Successful 7 Chepskuroi upper Existing [rested Tested Successful 8 Ririma \u2014 Existing Successful 9 Ketia Existing Tested Successful 10 Namasira Existing Tested Successful 11 Malera Existing Tested Successful 12 Seron Existing \u2014 Tested Successful 13 Kamworemwo Existing Tested Successful 14 Kapchemit Existing Tested Successful 15 Kokorwet Existing Tested Successful 16 Tokol Existing Tested Successful 17 Kaptokol \\| Existing Tested Successful 18 Kikuyu \\| Existing Tested Successful 19 Chesagat \\| Existing Tested Successful 20 Kapcherup \\| Existing \\| Tested Successful 21 Mulyaboi Existing \\| Tested Successful 22 Reberwo Existing Tested Successful 23 Anio-Pebe Existing Tested Successful 24 Kumwenu Existing Tested Successful 25 Kapchemono \\| Existing Tested Successful 26 Bunuzaki \\| Existing Tested Successful \n48 \nAPPENDIX 7: State of co-payment funds \nSN NAME AMOUNT 1 Chemutai Victoria 2,260,000 2 Arapkumbe Tonny 1,000,000 3 David Kissa Kitiyo \n1,000,000 \n4 Kurong James 1,000,000 5 Chemangei Awadh 1,000,000 6 Musobo Joseph Bukose 1,000,000 7 Yapyeko Jesca Kuka \n1,000,000 \n8 Cheptai Fred 1,000,000 9 Sande Moses 1,000,000 10 Chesakit Bashir 1,000,000 TOTAL \n11,260,000 \n49 \nAPPENDIX 8: Disbursement of Parish Revolving Fund (PRF) to the Households \nAPPENDIX 8: \nDisbursement of Parish Revolving Fund (PRF) to the Households \nVote Name Parish Name PDM SACCO Name Total PRF received \nTotal % age disbursed Remarks (2021/2022 & Disbursements \n2022/2023 \nLoans \n(A) (B (C) = (B/A) \n1 Kapchorwa DLG Tumboboi Tumboboi Kaptanya 108,427,575 400,000 0.4 Only one beneficiary Parish PDM SACCO \nreceived on the \n2 Kapchorwa DLG Kaptokwoi Kaptokwoi Kaptanya Parish PDM SACCO \nlaunching of PDM 0.4 -do- \n3 Kapchorwa DLG Ngasire Parish Ngasire Munarya 107,827,575 1,000,000 0.9 -do- PDM SACCO \n4 Kapchorwa DLG Munarya Parish Munarya Munarya 108,327,575 500,000 \nPDM SACCO \n: 0.5 \n5 Kapchorwa DLG Chepterech Chepterech 107,827,575 1,000,000 0.9 -do- Parish Chepterech PDM \nSACCO \n6 Kapchorwa DLG Tangwen Parish Tangwen Kabeywa 108,828,150 0 0.0 -do- PDM SACCO \n7 Kapchorwa DLG Gubongoi Parish Gubongoi Kabeywa 107,827,575 1,000,000 0.9 -do- PDM SACCO \n8 Kapchorwa DLG Katongo Parish Katongo Gamogo 107,827,575 \n-do- PDM SACCO \n9 Kapchorwa DLG Sulu Parish Sulu Gamogo PDM 107,828,150 1,000,000 \nSACCO \n10 Kapchorwa DLG Kapkwirwok Kapkwirwok Sipi 107,227,575 1,600,000 \n-do- Parish PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}, [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}]], "page": 51, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,080,376,900", "metadata": {"headings": [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], "page": 53, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,900,000 \n50 \nAppendix 9: Functionali SN \nDoes the Were Did the PDC Did the PDC Were How much Remarks \\| \nmembership quarterly prepare parish prepare parish 5 quarterly funding was \nof the Parish meetings priorities and year plan as performanc received for the Development held? action plans for stipulated Annex e reports PDC activities? \ncommittee \nthe \nFY 2 structure of the prepared? \n(PDC) include \n2022/2023 as per parish plan of the \nthose \nAnnex 1 format Governance and \nstipulated in of parish Administration \nthe \npriorities of the pillar operational \nguidelines? \nGovernance and manual, Feb. \nAdministration 2022? \npillar operational \n\\| \nmanual, Feb. \n2022?", "metadata": {"headings": [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}, [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}]], "page": 53, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tumboboi Kaptanya Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Kaptokwoi Yes No No No No Each PDC member No evidence of priorities Kaptanya PDM \nreceived shs 40,000 prepared, s/c chief under SACCO \nfor the 3 qrts from paid the PDC. \ns/c chief \nNgasire Munarya Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Munarya Munarya Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Chepterech Yes No No No No Shs 750,000 \nChepterech PDM \nSACCO \nTangwen Kabeywa Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Gubongoi Kabeywa Yes No No No No Shs 750,000 No evidence of priorities PDM SACCO prepared Katongo Gamogo Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO \\|\\_prepared Sulu Gamogo PDM Yes Yes No \nNo \nYes Shs 750,000 No evidence of priorities \\| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], "page": 54, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prepared", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}], "page": 54, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kapkwirwok Sipi Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared \n51 \nAPPENDIX 10; Functionality of PDM SACCO Board \nSN. Vote Name Parish Name Name of SACCO \nDate of board member Remarks", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}, [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}], [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}], [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 2}}, {"headings_1": {"content": "prepared", "page": 54, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Tumboboi Kaptanya PDM No board meeting minutes Kapchorwa DLG Tumboboi Parish SACCO 24/01/2023", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 2}}, {"headings_1": {"content": "prepared", "page": 54, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 2}}, {"headings_1": {"content": "prepared", "page": 54, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2.", "metadata": {"headings": [{"headings_0": {"content": "| 2.", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kaptokwoi Kaptanya PDM \nNo board meeting minutes Kapchorwa DLG Kaptokwoi Parish SACCO 24/01/2023 \\|", "metadata": {"headings": [{"headings_0": {"content": "| 2.", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kapchorwa DLG Ngasire Parish Ngasire Munarya PDM SACCO 24/01/2023 \nNo board meeting minutes Munarya Munarya PDM \nNo board meeting minutes Kapchorwa DLG Munarya Parish SACCO 24/01/2023\n4. Chepterech Chepterech PDM No board meeting minutes Kapchorwa DLG Chepterech Parish SACCO", "metadata": {"headings": [{"headings_0": {"content": "| 2.", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "24/01/2023", "metadata": {"headings": [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tangwen Kabeywa PDM \nNo board meeting minutes Kapchorwa DLG Tangwen Parish SACCO 24/01/2023 \nKapchorwa DLG Gubongoi Parish \na Gubongoi Kabeywa PDM Katongo Gamogo PDM Kapchorwa DLG Katongo Parish SACCO \nNo board meeting minutes Not seen in minutes \nNo board meeting minutes 24/01/2023 \nKapchorwa DLG Sulu Parish \\| Sulu Gamogo PDM SACCO 23/01/2023 \nNo meeting minutes \nboard \nKapchorwa DLG Kapkwirwok Parish Kapkwirwok Sipi PDM SACCO 24/01/2023 \nNo board meeting minutes \n52", "metadata": {"headings": [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}, [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file