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"document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ri", "metadata": {"headings": [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 \nYUP Youth Livelihold gran \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASESE 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 Kasese District Local Government, which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kasese 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": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}, [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kasese 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 Kasese District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.111,125,566,922 out of which UGX.97,396,122,476 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}, [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}]], "page": 5, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "ri", "page": 4, "level": 5}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ss Details \nBudget (UGX) Warrants (UGX) % funding N \n4 Recurrent EEE (Wage) Re rN 67,833,996,955 Mn ln De 5 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "ri", "page": 4, "level": 5}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "63,509,465,817", "metadata": {"headings": [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "94 \\|2 2 Recurrent (Non-wage) 28,389,692,670 26,795,940,160 \n\\|3 Development 14,901,878,297 7,090,716,499 \n\\|\\_\\_\\| Total 111,125,567,922 97,396,122,476 \nOut of the total warrants of UGX.97,396,122,476, I reviewed utilisation of warrants worth UGX. 78,551,716,985 (81%) as summarised in the table below; \nDetails Actual Cumulative Cumulative % out expenditure Actual of total warrants expenditure", "metadata": {"headings": [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}, [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 6, "level": 1}}, {"headings_1": {"content": "63,509,465,817", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 6, "level": 1}}, {"headings_1": {"content": "63,509,465,817", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Wage", "metadata": {"headings": [{"headings_0": {"content": "Wage", "page": 6, "level": 8}}, {"headings_1": {"content": "expenditure", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~ 60,911,963,872 TIS TRESS FE TEEN YE ES 62.54", "metadata": {"headings": [{"headings_0": {"content": "Wage", "page": 6, "level": 8}}, {"headings_1": {"content": "expenditure", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "61,109,075,372", "metadata": {"headings": [{"headings_0": {"content": "61,109,075,372", "page": 6, "level": 3}}, {"headings_1": {"content": "Wage", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "62.74", "metadata": {"headings": [{"headings_0": {"content": "61,109,075,372", "page": 6, "level": 3}}, {"headings_1": {"content": "Wage", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "61,676,643,831", "metadata": {"headings": [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "63.33 \n529,084,577 62,205,728,408 63.87 UGIFT (Infrastructure) 1,736,517,146 63,942,245,554 \\| 65.65 Water Development Grant 971,929,746 64,914,175,300 66.65 Grant DE \nand \nein th \ntransfers 11,496,156,848 76,410,332,148 78.45 8 Budget outputs sampled 2,141,384,837 78,551,716,985 80.65 \\| \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed to collect The \nAccounting Local revenue to the tune of UGX. 3,913,546,049 however; by the end Officer should ensure of the year only UGX. 1,341,407,251 had been collected representing that newly created 34% performance as shown in the table below and detailed in Town Councils are Appendix 1. \nexcluded during assessment of local N Source Approved Actual Variance revenue. In addition, o budget Collections LLGs should be sensitised to remit 1 Tax 771,063,000 188,251,598 625,054,402 local revenue collections to the Revenues \nDistrict. \nNon-Tax 3,142,483,049 1,153,155,653 1,989,326,396 \nRevenues \nTotal 3,913,546,049 1,341,407,251 \\| 614,380,798 \nThe District under collected local revenue which denied the entity \nresources for implementation of the following planned activities. \nNo Out-put Activity Purpose of Budget \nthe un- Amount \nimplemente \nd activities \n1 Budget Output \\|Procurement of al Facilitate \n200,000,000 560019 Data \\|light vehicle for transport of \nManagement \\|Finance Finance staff \nand \nDepartment \nDissemination \n2 Budget Output \\|Construction ofl To create 200,000,000 000017 Kasese District office space to \nInfrastructure \\|Administration District staff \nDevelopment \\|Block \nand \nManagement \n3 Budget Output \\|Transfer of cal To ab 2,209,139,376 000014 Revenue to Lower Lower Local \nAdministrative \\|Local Government Government \nand Support implement \nServices \nplanned", "metadata": {"headings": [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}, [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es: Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "61,676,643,831", "page": 6, "level": 3}}], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 1.2 Performance of GOU warrants \nThe District had an approved budget of UGX. 104,022,191,534 to The", "metadata": {"headings": [{"headings_0": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "61,676,643,831", "page": 6, "level": 3}}], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implement the various programmes, out of which UGX. 94,489,663,643 Officer should engage was warranted resulting in a shortfall of UGX. 9,532,527,891 MoFPED to ensure representing 91% performance. \nthat all budgeted funds are warranted. The performance of warrants for each of the programmes is shown in \nthe table below;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}]], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "In addition, MoFPED should always release Programme Approved budget Warrants \\|% ] the supplementary fundi funds timely (in the ng first Quarter of the \\| \n25 financial year) to 4,950,581,137 4,266,572,069 m 86 keep momentum of Agro- \nIndustrialization ongoing nn projects. Tr 435,181,140 435,181,140 \nCommunity \nMobilization And \nMindset Change =\\| Development Plan 2,222,981,842 852,981,842 \n\\| Implementation \\| \nDigital 4,000,000 4,000,000 100 \nTransformation \n\\| \nGovernance And 2,829,612,004 2,829,612,904 100 \nSecurity \n72,412,697,195 \\_\\_\\| 66,651,963,080 92 \\| \nHuman Capital \nDevelopment \\| \\| Integrated Transport 3,951,883,977 3,258,865,132 82 \nInfrastructure And al Services \\| \\| \nManufacturing 4,200,000 4,200,000 100 \nL [ I 2,760,682,061 96 \nNatural Resources, 2,866,329,100 \nEnvironment, \nClimate Change, \nLand And Water \n\\| \nPrivate Sector 77,654,000 Ee 100 Development a \\| Public Sector 14,257,607,655 13,338,488,831 94 Transformation \nSustainable 4,000,000 4,000,000 100 \n\\| Urbanisation And \nHousing \n\\| Tourism 5,462,584 aa 100 Development \nTotal 104,022,191,534 94,489,663,643 aH \nos \nThe UGX. 9,532,527,891 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Observation Recommendation department that \nwas \nnot warranted. \n2 Development 1,370,000,000 Support to To support Plan \nmicro groups small groups Implementat \nand PCAs was and PCAs in ion \nnot done at Kasese all. \nDistrict \n\\| 3 Human \n5,760,734,115 UgFIT activities The \nCapital were partially unwarranted implemented. funds were Development \ndue to excess General staff allocation of salaries were funds for fully paid only salaries and that excess UGFIT. funds \nwere \navailed. \n4 Integrated \n693,018,845 Construction of To complete Kasese District phase 3 of lean on \nAdministration Kasese District Infrastructur block. Administration e And Block. Services \nRoad \nRehabilitation To work on all works including the planned routine roads under mechanized, periodic, manual and mechanized periodic and manual maintenance. \nmaintenance. \n5 Natural \n105,647,039 Sensitization To ensure that meetings were mitigation Resources \n. \npartially done. measures are Environment : \nplace for all Climate Environment implemented , \nImpact", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}]], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "capital", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Change, \nAssessment for projects. Land And \nCapital Works \nWater \nwere partially All the EIAs done. \nwere not done for all capital projects.", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "capital", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6 Public Sector", "metadata": {"headings": [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "919,118,824 Gratulty and There was no Salaries were impact since Transformati ; \nfully paid, all staff and on \nhowever excess pensioners funds were were paid. avalled. \nNo\\_ Observation Recommendation wage towards the end of the FY in June 2023. \nHe added that other activities such as support to micro groups and \nPCAs, transfers to LLGs were due to budget cuts from the centre. \n1.3 \nPerformance of external assistance \napproved budget for external assistance of The Accounting Officer The entity had \nan should the UGX. 3,147,586,339 from the various programmes out of which \nengage relevant development UGX. 1,573,949,628 was warranted resulting in a\\_ shortfall of partners to harmonise UGX. 1,573,636,711 representing 50% performance. \nthe budgeting and also ensure that all budgeted The performance of warrants for each of the programmes is shown in funds are warranted. the table below; \nProgramme Approved arrants % funding budget \nHuman Capital 2,147,586,339 1,573,949,628 73 Development \nDevelopment Plan 1,000,000,000 0 0 Implementation \nTotal 3,147,586,339 1,573,949,628 \nThe UGX. 1,573,636,711 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo Program Amount not Activities not Purpose of the me warranted implemented unimplemente d activity \n1 Human \n573,636,711 Early Childhood To boost early Capital Development childhood Developm \n(ECD) Activities development in ent \nwere partially the District implemented. especially in kindergartens, The contract for nursery. \nPara Social \nworkers expired \nand all the \nbudgeted funds \ncould not be \nwarranted. \n2 Developm \\| 1,000,000,000 Sensitisation of To strengthening \nObservation \nRecommendation evaluation \nfunction of Local \nGovernment. \n\\| \\| Total \\| TSE TA \\| \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Sensitisation of Local Government Structures to demand on accountability. Enhancing the audit function. \ne Strengthening the local revenue enhancement strategy. \ne Enhancing the monitoring and evaluation function of Local Government.", "metadata": {"headings": [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}, [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the biggest part of the \nunwarranted funds related to funds budgeted under DGF. The DGF \nactivities were suspended in the entire Country. \nHe also added that the challenge with external financing was that some \nof the development partners operate a calendar year and the district \noperates a Financial Year meaning that by the close of the FY most of \nthe activities were still being implemented. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX. 97,396,122,476 availed during the The \nAccounting year, UGX. 90,040,012,955 was utilized by the entity resulting in un- Officer should ensure utilized warrants of UGX. 7,356,109,521 representing utilization of 92% that all warranted as shown in the table below; \nfunds are utilised in Programme Warrants (UGX) Utilization of Variance %age accordance with the warrants (UGX) perfor approved budget. (UGX) \nmance \ngro- \n4,266,572,069 3,980,800,026 285,772,043 93 In addition, MoFPED ndustrialization \nommunity 435,181,140 434,442,416 738,724 100 should always release IMobilization And \nthe supplementary Mindset Change \n97 funds timely (in the Development Plan 1,094,920,842 1,065,176,445 29,744,397 \nfirst Quarter of the [Implementation \nDigital 8,000,000 8,000,000 = 100 financial year) to ae (Transformation \nkeep momentum of And 3,738,928,357 3,728,507,640 10,420,717 100 ongoing projects. Security 63,949,548,710 \\| \nHuman Capital 68,244,039,940 4,294,491,230 94 \nDevelopment \nntegrated 3,327,993,132 3,300,136,171 27,856,961 99 \n\\|Transport \nnfrastructure And \nervices \n\u2014 \nManufacturing 4,200,000 4,200,000 - 100 \nNatural Resources, 2,760,682,061 2,707,403,396 53,278,665 98", "metadata": {"headings": [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}, [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}]], "page": 11, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[8 Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table Showing key activities affected by under-utilization of warrants No Programm Warrants not Activities Reason for the e Utilized affected by underutilization the under of warrants utilization \n1 Agro- \n285,772,043 Payment of The entity was Industrializa salaries availed with tion excess wage. 2 Developmen 29,744,397 Payment of The entity was t Plan salaries availed with Implementa excess wage. tion \n3 Human 4,294,491,230 Payment of The entity was Capital salaries. availed with Developmen Construction excess wage. of UgIFT Delayed/ Slow t \nprojects progress with the contractors. \n4 Integrated 27,856,961 Construction Unapplied EFTs Transport \nof Kyoho that were realized Infrastructur \nbridge \nafter the FY had \ne And ended. Services \n5 Natural \n93,278,665 Payment of The entity was Resources, salaries availed with Environment Construction excess wage.", "metadata": {"headings": [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}, [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}], [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}]], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ela .", "metadata": {"headings": [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of water Unapplied EFTs projects that were realized ande, \nafter the FY had Land And \nended. \nWater \n6 Public \n2,653,755,531 Payment of The entity was Sector salaries, availed with Transformat \ngratuity and excess wage, pension gratuity and ion \npension. \n\\| Total 7,356,109,521 \nAs a result of failure to utilise warrants; \ne Provision of excess wage to the entity denied the other entities which had shortages. \ne Some service providers/ contractors were not paid especially under UGIFT projects. \nThe Accounting Officer explained that the biggest part of unspent funds related to the supplementary excess wage that was released to the district towards the end of the FY. \nNo Observation Recommendation I reviewed the approved work plan and sampled 11 outputs with a total \nof 20 activities. I noted the following; \ne 10 outputs with 19 activities had clear performance indicators and \ntargets. \ne 01 outputs with 01 activity did not have clear performance \nindicators and targets as summarized in the table below and \ndetailed in appendix 2. \nTable showing performance indicators and targets \nCategor No. No of No. of No of Expend % \ny of of activi Activi activities iture Quantif outputs out tiesin ties without Amount \\| ication put the with clear (UGX.) of \ns outpu clear performa outputs sam ts perfo nce \npled rman indicator \nce s and \nindica targets \ntors \nand \ntarge \nts \nFully 10 19 19 00 4.89 44% quantifie \nd \noutputs \nOutputs 1 01 0 01 0.197 56% not fully \nquantifie \nd \n1 Total 20 20 19 o1 5.087 100%", "metadata": {"headings": [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Without clear performance indicators and targets, I could not ascertain \nthe level of achievement of outputs/activities and this is likely to result \nin inaccurate performance information. \nThe Accounting Officer explained that the Programme Budgeting \nSystem has standard performance indicators, and this makes it difficult \nto align some activities undertaken. However, there are ongoing \nconsultations with the PBS support team in the MoFPED to harmonize \nthe budgeting system to ensure that all activities undertaken have \nindicators and targets. \n1.6 Implementation of outputs \nI assessed the implementation of eight (8) outputs with twenty (18) The \nAccounting activities worth UGX. 5.08Bn and noted that; \nOfficer should engage e Seven (7) outputs with thirteen (13) activities and expenditure the relevant authority worth UGX. 2,480,623,000 were fully implemented. \nto ensure that funds \nObservation \nRecommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \n1.0 Construction of Bwesumbu Seed School \n2.0 Construction of a theatre and staff house at Nyabirongo HC III \n3.0 Upgrade and construction of Kabingo HC II \n4.0 Construction of Kyoho Bridge \nRefer to Appendix 3 for details. \nThe Accounting Officer attributed this to Government policy of loting \n\\| projects where a contractor is awarded more than one contract in \ndifferent districts and late release of funds. \n1.8 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, PHC Development and DDEG \nI sampled three (3) activities with a total expenditure of UGX. 529,263,868. The significant findings are provided in the table below; \nProgram Activity Total Pictorial Summary Audit Management me details expenditure evidence of conclus Response (UGX) findings ion \n(Time, \nQuality, \nQuantity, \nCost and \nFunction \n09- Constructi URF 125,449,765 At the There The on of \ntime of was Accounting \nActivity Sourc Total Pictorial Summary Audit Management No. Program \nexpenditure evidence of conclus Response me details e of \nfunds (UGX) \nfindings ion (Time, \nQuality, Quantity, \nCost and Function \n3 09. \\| \nConstructi\\_\\| DDEG ~~ 150,000,000 \\| \nIntegrated on of Transport Kasese Infrastruct District ure And Administra Services tion block", "metadata": {"headings": [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ality)", "metadata": {"headings": [{"headings_0": {"content": "ality)", "page": 15, "level": 8}}, {"headings_1": {"content": "ela .", "page": 12, "level": 2}}], "page": 15, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ \n\\| \nAt the There The \ntime of was a Accounting inspection delay in Officer \n10\" starting explained that October the the delay was 2023, the works, caused by contractor which slow \nhad resulted realization of \\|\\| abandone in local revenue d site yet delayed on which the some service construction a works \n\u201e\\|\\| delivery. depends most. Kirsche] such as \ninstallation \nof three \n(3) and 2 \ninternal \ndoors \nworks had \nhad not \nbeen \ndone. \nConstructi 253,814,103 \\\\ At the This The 12-Human \ntime of construc Accounting Capital on of \n\\\\ inspection tion of Officer \n\\| \nDevelopm theatre at \nL \\\\ - 10th the explained that ent Bugoye \n<> \n\\| completes the works Seed likely to be : \u201c\\| within the agreed S d a \na ay extended beyond \\| u. \\| timelines. \n\\| \nchoo in\\| the planned \\|\\| 1: \u00ab 1. A \nBwesumbu timelines resulting Kants AT \nSub County into arddlliertal I\u2014mmmmmmesseee \nContractor: administrative \\| Picture showing the \ncosts to the started works on a \nMis. Karola project. \\_ 2 classroom block", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ensiasring", "metadata": {"headings": [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], "page": 26, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nServices \nE oe The Accounting \\| Olina Officer responded \\| S Amount: UGX. Ae sind that the contractor \\| 3.637 Sail \npowers \n\\|\\| \ndelayed procurement process. Therefore the \nContractor \nreceived advance \npayment towards the \nend of financial year \n2022/2023 and \nle commenced works. \nof The Contractor \\| PWR \\| The Accounting", "metadata": {"headings": [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}, [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Upgrading", "metadata": {"headings": [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "had abandoned Y P fh \\| Officer to should \\| \nKabingo HC II \nand works \\| \nengage the relevant to HC III in site no \nhad been authority to a \nhave \n\\| \nKisinga Sub executed. \ndecision taken and \\| \nCounty The site could not \nhave this project o \nContractor: be easily accessed", "metadata": {"headings": [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}, [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 27, "level": 1}}, {"headings_1": {"content": "Upgrading", "page": 27, "level": 2}}], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nM/s Mariam due to a poor \nand Brothers steep road to the \nTrading Co. proposed site. Picture showing the \\| The allocated land \\_ \nLtd o \\| proposed site. was not enough to \naccommodate the \nContract planned the \nAmount: UGX. infrastructure. \n794,727,166 The Accounting \nOfficer explained that \nAmount paid the site is located in \nto inspection hilly areas with steep \nimpassable road that \ndate: UGX. 0. was negatively \naffected by heavy Ya Nadas I ett lore. a oo \nae \nrain. In addition, the \\| Picture showing the Contractor had since access road to site. written to district", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 27, "level": 1}}, {"headings_1": {"content": "Upgrading", "page": 27, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 27, "level": 1}}, {"headings_1": {"content": "Upgrading", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sighting", "metadata": {"headings": [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the challenges and requested extra funds worth UGX. 100 million and management had written to Ministry of guidance. \nLtd \npayments were made \\|\\|] \\_ \nfor the so far]. \nContract completed works \nAmount: UGX leaving =) a - \n954,892,310 uncompleted \\| works \nlt. be swept, \nhowever, the swept \nAmount paid funds had been re- Il... \nae to inspection voted, the contractor Picture showing the date: UGX. on site and the incomplete theatre 129.928 500 project was still block at \n\\| \n\u2014 within the agreed \n\\| Nyabirongo HC III Ui. timelines. a ae \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 575,797,459 for the construction of; two (2) classroom blocks, renovation of a two (2) classroom block five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All the implemented projects were screened for likely environmental and social", "metadata": {"headings": [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}, [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "impacts.", "metadata": {"headings": [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], "page": 28, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the budgeted UGX.575,797,459 was received and spent. \ne \ne There were environment and social management plans and reports for all the projects to prescribe and mitigate the implementation measures. \ne All the Education development grants project activities were incorporated into the LG plans and budget. \ne Monitoring and evaluation of projects was carried out and data collected and \nInconsistencies in selection of projects/schools for works affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the District did not have a specific one designed for the department, however all the Education facilities had been incorporated in the general district register. Management has now instituted a team to make a separate one for the department using the recommended format. \nThe Accounting Officer should ensure that a relevant register is maintained to assist in selection of schools for Education Development Grant. \n3.3.2.2 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 observed. The following was observed; \nSN Project Inspection Pictorial Evidence Recommendation(s) Remarks \n1 e \\| \n\\| Ganstitetion The latrine \\| \nSf The Accounting Officer \\| a should that the \\| \nof a5 had \\#8 ensure \\|\\| a \nnn ale sles es stance lined developed a \nIhe and VIP Latrine crack around \\|\\| \ncontractor Wie latrine handed over to at K th entire \\| \\| \nKas\u0131a = \\| Kia ER, the school. Primary apron and j3u% N \nSchool in the school \\|\\| \nIA \nBwesumbu was not \n\\| \nSub County willing to A picture showing the \nthe crack around the apron \\| \nuse \n\\| \nContractor: latrine \\| at Kaswa Primary School \\| M/s Kasese unless the \nKBM Co. Ltd issue ic \nresolved. \n2 [a The classroom \\| \nale IT The Accounting Officer block had \\| \nf \u2018\\|\\| should ensure that the of a 2\\| \nClassroom developed \n: \ndefects are handled by \nBlock at on\\_ \\| \ncracks the \nn \n\\|\\| the contractor and the \nfoundation and \nP \n'\\| latrine is handed over Kalendaro tha super ek to the school. Primary structure. \ni \nSchool in sas \n8 \n4", "metadata": {"headings": [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}, [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Muhokya", "metadata": {"headings": [{"headings_0": {"content": "Muhokya", "page": 30, "level": 2}}, {"headings_1": {"content": "impacts.", "page": 28, "level": 1}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N Town The Accounting \\| \nOfficer explained \\| A picture showing the Court. \nthat the cracks crack on the apron at \n\\| \nContractor: had \nbeen \\| \\| Kahendero Primary School \\| rectified. \u2014 \u2014\u2014 \u2018 M/s Mwimu", "metadata": {"headings": [{"headings_0": {"content": "Muhokya", "page": 30, "level": 2}}, {"headings_1": {"content": "impacts.", "page": 28, "level": 1}}, [{"headings_0": {"content": "Muhokya", "page": 30, "level": 2}}, {"headings_1": {"content": "impacts.", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Works Ltd. \nContract \nAmount: UGX.", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}, [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}], [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "116,996,410", "metadata": {"headings": [{"headings_0": {"content": "116,996,410", "page": 30, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "116,996,410", "page": 30, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "paid u", "metadata": {"headings": [{"headings_0": {"content": "paid u", "page": 30, "level": 4}}, {"headings_1": {"content": "116,996,410", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u \nThe picture showing the", "metadata": {"headings": [{"headings_0": {"content": "paid u", "page": 30, "level": 4}}, {"headings_1": {"content": "116,996,410", "page": 30, "level": 2}}, [{"headings_0": {"content": "paid u", "page": 30, "level": 4}}, {"headings_1": {"content": "116,996,410", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "inspection", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "constructed 2 Classroom \\| date: UGX. \nBlock at Kahendero \\| \n108,243,199 Primary School \nI \n\\| \n3.4 MICRO SCALE IRRIGATION \n\\| \\| \nThe GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKasese District received UGX. 530,685,252 (100%) of the budgeted to implement the \n3.4.1 Positive observations \nI noted the following areas where management had commendable performance; \no All the budgeted funds of UGX. 530,685,252 were received. \no The district did not spend any funds on ineligible activities. \ne The supplier offered training and technical support to the farmer during the warranty period. \no The district complied with the selection criteria for the lowest priced technically responsive bid. \n3.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n3.4.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}, [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 31, "level": 1}}, {"headings_1": {"content": "inspection", "page": 30, "level": 8}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Out of the total program receipts of UGX. 530,685,252, UGX. 529,084,577 (99.7%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 1,600,676 (0.3%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorpt", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 31, "level": 1}}, {"headings_1": {"content": "inspection", "page": 30, "level": 8}}, [{"headings_0": {"content": "following;", "page": 31, "level": 1}}, {"headings_1": {"content": "inspection", "page": 30, "level": 8}}]], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 31, "level": 3}}, {"headings_1": {"content": "following;", "page": 31, "level": 1}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per payment \nfile", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 31, "level": 3}}, {"headings_1": {"content": "following;", "page": 31, "level": 1}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pe eee", "metadata": {"headings": [{"headings_0": {"content": "pe eee", "page": 31, "level": 2}}, {"headings_1": {"content": "(as", "page": 31, "level": 3}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100", "metadata": {"headings": [{"headings_0": {"content": "pe eee", "page": 31, "level": 2}}, {"headings_1": {"content": "(as", "page": 31, "level": 3}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FQuarterOne 15 OTT", "metadata": {"headings": [{"headings_0": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}, {"headings_1": {"content": "pe eee", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "176,895,084 176,895,084", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FQuarterFour 132,071,33\\| O0] 418,030,222 -418,030,222\\| \\_\u2014- As a result of the under absorption of released funds delays implementation of planned activities and may result into costly future extensions. The Accounting Officer explained that balance of UGX.1,600,676 was erroneously cancelled and the funds were swept back, however, the payment was rolled over to e 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. The supplier shall carry out service and maintenance during the warranty period e and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; e From the inspections carried on 6th October 2023, it was noted that the installations had not been completed as detailed in the inspection report. Appendix 9 refers e One (01) out of seven (07) planned demonstration irrigation had not been delivered to selected farmers who had paid the co-funding. The Accounting Officer attributed this to late release of project funds and failure to attract a competent supplier of equipment that caused a re-advertisement. In addition, he added that the demonstrations were reduced from 7 to 6 in order to cater for the increment in prices which was not earlier foreseen, and also to secure funds to procure an engineer's kit, which requirement was communicated after the budget was made. The Accounting Officer should always make sure that proper market surveys are done before budgeting. In addition, the Accounting Officer should laisse with MoFPED to ensure timely release of funds 3.5 OTHER ENTITY SPECIFIC FINDINGS 3.5.1 Review of Expenditure a) Abuse of Imprest Account Paragraph 10.6.2 of the Treasury Accounting Instruction 2017, requires the Secretary to the Treasury, on the recommendation of the Accountant General, and following consultations with individual Accounting Officers, to set limits for cash payments to be made by Accounting Officers. Accordingly, the Secretary to the Treasury in a circular dated 2nd July 2018 to all Accounting Officers set the general vote cash limit to UGX.40 million per month. MONTH AMOUNT \\| LIMIT EXCESS April 2023 50,163,000 \\| 40,000,000 10,163,000 June 2023 45,239,245 40,000,000 5,239,245 Total 15,402,245 This was attributed to failure by management to monitor the imprest cash spending and system ineptitude at flagging the over expenditure. This may lead loss of", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}, [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.5.2 REVIEW OF BWERA DISTRICT HOSPITAL OPERATIONS \n3.5.2.1 Management of Essential Medicines and Health Supplies in Health Facilities \nSection 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost. Furthermore, Section 4 of the National Medical Stores Act 1993 provides that one of the objectives is to secure, safe and efficient storage, administration, distribution and supply of the goods, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority. \nA review of the supply, storage, administration and distribution of EMHS in the Hospitals revealed the following; \na) Delayed delivery of drugs \nExamination of stores records revealed that management experienced delays in \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. Non delivery of medicines leads to referral of patients to buy drugs outside the hospital which they may not be able to afford leading to worsening of the underlying health conditions they are facing. \nThe Accounting Officer explained that it was an issue that needed to be handled with the service provider NMS since delayed delivery of drugs slows down the heath care service delivery. \nThe Accounting Officer should continuously engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}, [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}]], "page": 33, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Expired Drugs \nAccording to chapter 8 of the Uganda Essential Medicines and Health Supplies Management Manual (EMHS) 2018, medicines and Health supplies do have limited shelf lives. Standard treatment guidelines, laboratory testing protocols and morbidity patterns often change, therefore it can be expected that some medicines may not be used before expiry. Health workers can limit stock expiry by closely monitoring expiry dates and taking the appropriate action to redistribute stock when necessary. \nPart 8.2 \u2014 of the same Manual 2018 further requires all Expired items to be properly recorded, placed in designated area and destroyed in accordance with the local", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Examination of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. The sample of expired drugs is included in the table below;", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Leo", "metadata": {"headings": [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity F Expiry date Purpose Hamivudine/zidovudine/Nev 150/200/300 g 144 \n12/2 ARVs \n2 \nTDF/3TC/DTG 300/300/400 mg 320 \\| 6/23 ARVs Thiopental injection 180 \\| 6/23 Anaesthetic drug TDF/3TC/DTG/300/300/50mg 222 1/23 ARVs TDF/3TC/EFV/ 300/300/400mg 668 5/22 ARVs ATC/r 300/100 mg \n402 1/23 ARVs Dolutegravir 10mg \n1286 \\| 1/23 ARVs \nBlood transfer bag(pcs) \n200 \\| 4/23 Transferring blood \nThe Accounting Officer explained that when drugs expire, they are collected by NMS. The duty of the Hospital is to notify NMS, sort and park them for picking which has successfully been done already. \nHe added that the Hospital store had since become too small compared to the supplies received and it was due for expansion and it was the reason why the Hospital Kitchen was used as a store for expired drugs. \nThe Accounting Officer should ensure that viable stock and expired stocks are isolated to avoid mix up at the time of dispensing and to immediately withdraw the expired drugs from the store to a designated holding area. \nc) Stock-Outs and Non-Delivery of Medicines and Medical Supplies \nAn interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs. Details in tables below; \nStock out drugs", "metadata": {"headings": [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}, [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Description Quantity Purpose", "metadata": {"headings": [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], "page": 35, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ampicillin Tnj sodium 500mg \n200 Anti-analgesic/piratic Antibiotic Paracetamol 500mg tabs \n92 \nAmoxiciline 250 mg caps \n18 Antibiotic \nAmpicillin injection 189 Antibiotic a Arthemeter + lunefantrine (coartem) 74 \nAnti malaria \nPhentoin tabs 100mg \n140 Mental drug Sodium Valporate 500mg \n143 Mental drug Phenorbabitone 30mg tabs 41 Mental drug \u2014 Carbamezapine 200mg tabs 167 Mood stabliser \nRingers lactate IV 500mg \n162 IV fluid \nDrugs ordered for but not supplied Item \nQuantity Quantity not Purpose ordered delivered \nCatheter urethral Foley 2 80 04 \nEmptying Urinary bladder wag G18 \nAd Syringe and needle 10 40 \\| 10 \nmis \nUsed while administering injections \nDrug stock-outs are not only detrimental to the life of patients who need these drugs \nThe Accounting Officer should engage the Ministry of Health and MoFPED to increase the relevant budget line allocation to cater for the increased number of patients.", "metadata": {"headings": [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}, [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.5.2.2 Understaffing in Health Facilities \nThe Uganda Public Service Standing Orders Appointment procedures(A-c),2021,4, states that, any approved post for which funds are provided in the budget shall be submitted to the relevant service commission for filling within one month. In case the post is no longer critical in relation to the mandate of the Ministry, Department or Local Government, the Responsible Officer shall seek authority from the Responsible Permanent Secretary to either trade off, freeze or abolish the post. \nSection 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 and effective service delivery. Section 3.5.2. of the Health Sector Service Standards& Service Delivery Standards 2016, the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. \nIt was noted that despite the hospital having an approved structure of 341 positions, only 130 representing (64%) are filled and 211 (36%) positions remain vacant. \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to the Community. \nThe Accounting Officer explained that the recruitment on replacement basis was on- going, however, for the Hospital in Particular, a special wage grant needed to be given to recruit as a matter of urgency. \nThe Accounting Officer should engage the relevant authority to have all the vacant positions filled. \n3.5.2.3 \nUtilization and Maintenance of Medical Equipment \nto Section 7 of Manual for Medical \nThe Accounting Officers attributed the failure to carry out regular medical equipment maintenance to; reliance on one regional maintenance workshop. \no Non-functioning equipment: \nSection 5.17 of the Health Sector Service Standards and service delivery standards 2016, requires that medical equipment is made available and properly maintained. \nI observed that the Hospital had some equipment that was non-functional as per", "metadata": {"headings": [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}, [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}]], "page": 36, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pictures below;", "metadata": {"headings": [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "lee \n= - \n- \nNon-functioning X-ray since 2017 Non-functioning scan machine \n\\| REN =] 2.5", "metadata": {"headings": [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}], [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}]], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ZZ", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "re \n3 \n= \nDR mE = ae = \\| \nCBC sysmex machine obsolete (carries Water bath machine faulty (sets optimal out a complete blood count) \nstandard of temperature needed for tests) \nAs a result, patients in need of radiography services were being referred to other Health facilities for further medical management. \nThe Accounting Officer explained that the medical equipment was as old as hospital, for 25years now, the hospital had not had replacement of the most critical equipment like theatre operating tables, anaesthetic machine, operating lights, caesarean sets, laparotomy sets, patient monitors, dental chairs, dispensing trolleys, among others. \nThe Accounting Officer attributed the matter to lack of resources for maintenance services. \nThe Accounting Officer should engage the Ministry of Health to ensure that the \nie i ig ai Be \nAn Incubator with temperature being achieved outside not the same as inside(probe is faulty) \n\\| \ne \nrn \nRN ein \nCPU doesn\u2019t communicate with the monitor", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}, [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ju", "metadata": {"headings": [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], "page": 38, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tl ll Hi Me ge that doesn\u2019t cool stored items \nI if i im esas itis \\| \nAutoclave (the probe is faulty) \n\u2014\u2014S\u2014 Hot air Oven (the probe is faulty) \nFaulty machinery in the laboratories is likely to result into inaccurate results used as a basis for treatment which may mislead medical personnel in their professional judgements while giving drug prescriptions to patients. \nThe Accounting Officer attributed faulty equipment to lack of an adequate budget to finance timely repairs and replacements. In addition, Follow up had severally been made to MOH though it had not yet yielded results. \nThe Accounting Officer should engage the Ministry of Health to address the issue of faulty medical equipment at the Health facility. \n3.5.2.4 Status and adequacy of structure \nInspections carried out on the buildings revealed the irregularities below; \nThe Accounting Officer should engage the relevant authorities and development partners to have new facilities constructed/ major rehabilitations carried out. \na) Congestion in the wards \nA physical inspection of the hospital wards revealed Overcrowding in the Wards. It was observed that the Wards were over crowded. In some wards patients were sleeping under the beds due to lack of space. This made it very difficult for nurses to administer drugs. Details in the pictures below, \nBed of patients in the maternity ward placed Beds in the maternity ward placed on floors \non floors", "metadata": {"headings": [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}, [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "F Ir = un \u2014\u2014 TEAS", "metadata": {"headings": [{"headings_0": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}, {"headings_1": {"content": "Ju", "page": 38, "level": 3}}], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "x BN NEIN > =", "metadata": {"headings": [{"headings_0": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}, {"headings_1": {"content": "Ju", "page": 38, "level": 3}}], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= | ee", "metadata": {"headings": [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee Maternity ward patients in a make shift A pictorial of the make shift structure \nstructure being used as a maternity ward \n\u2014 \n[See See \nMattresses on the floor in the inpatient ward Inpatient ward, patients on the walkways being used for shelter \nIn the circumstances, the available staffs are overstretched and the patients\u2019 welfare compromised which subsequently affects the Hospital\u2019s ability to effectively deliver on its mandate. \nThe Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kasese DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the", "metadata": {"headings": [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}, [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], "page": 40, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], "page": 40, "document_name": "Kasese 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: \n\u00b0 Identify and assess the risks of material", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}, [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described 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 and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings in respect of the compliance criteria for the applicable subject matters are as follows; The primary pillar being the Agriculture Value Chain Development (Production, Storage,", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}, [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}]], "page": 41, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], "page": 42, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n3.6.1 Funding of PDM Activities in the District \nMoFPED released a sum of UGX 19,700,000,000 to finance 197 PDM SACCOs in Kasese 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 197,111,573 for the PDM Administrative costs, which was paid to PDCs. \n3.6.2 Positive Observations \nI noted the following areas were the District had commendable performance; \nUGX 197,111,573 meant for PDM Administrative and Coordination activities was e \nutilized for the intended purpose and supported by relevant documentation. \ne MoFPED funded all the 197 PDM SACCOs which was same as the gazetted administrative units. \nUGX. 19,700,000,000 meant for 197 SACCOs was released and all the SACCOs e \nwere funded for. \nAll the PDM SACCOs received PRF of UGX. 100 million each. \ne \ne The HLG Core Implementation team was fully constituted and prepared all quarterly performance reports. \nAll the beneficiaries in 10 parishes, accessed loans from enterprise groups where e \nthey were members \no The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets \nAll the PDCs were fully constituted and all the 10 sampled PDCs received funding o", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of UGX. 10,000,000 for the PDC activities. o A leadership vetting committee was elected and inaugurated in all the PDM SACCOs o The vetting criterion following the PDM SACCO byelaws was included in the minutes for all PDM SACCOs o All PDM SACCOs had training of the PDM SACCO members during the first general meeting. All PDM SACCOs included the bank account opening resolution in the minutes eo o By the time of the first general meeting, all the PDM SACCOs had already received funds o All the PDM SACCOs included the bank account opening resolution in the minutes and accounts were opened in bank as per the board resolutions. In all the PDM SACCOs, the SACCO bank account number provided was captured o in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. All the PDM SACCOs included the resolution for the bank account signatories in o the minutes and signatories to the bank account are the ones approved in the board resolutions. eo All the beneficiaries received UGX 1,000,000 each for the 10 sampled SACCOs which was indicated in the SACCO records and none of the beneficiaries in the 10 sampled PDM SACCOs had received PRF multiple times 3.6.3 Areas of Improvement I noted the following areas where the District needs improvement; 3.6.3.1 Planning and Budget Performance I reviewed the Kasese District approved work plan and budget for PDM activities and noted the following. 3.6.3.2 Failure to align LG budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: Octaher 2022) requires all 1Gs thraugh - their respective Core Implementation Teams, to align their plans, interventions and The Accounting Officer explained that the PDM guidelines issued at time were not clear with a number of reviews which affected the incorporation of PDM priorities in to the District budget and work plans. The district will streamline its budget to include the priorities from the sub counties and town councils. The Accounting Officer should ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. 3.6.3.3 Late disbursement of Funds to PDM SACCOs Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}]], "page": 43, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], "page": 44, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \ne None of the 197 SACCOs received funding in the first quarter of the financial \nyear.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}]], "page": 44, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e 61 SACCOs received funding meant for quarter one in the second quarter implying that the disbursements delayed by 3 Months. \n\u00b0o 86 SACCOs received funding meant for Quarter one in the third quarter (March) implying that the disbursements delayed by 6 Months. \n\u00b0 47 SACCOs received funding meant for Quarter one in the fourth quarter (May) implying that the disbursements delayed by 8 Months. \noe 3 SACCOs received funding meant for Quarter one in the fourth quarter (June) implying that the disbursements delayed by 9 Months. The summary is in the table below and the details are in Appendix 10. \nNo. of SACCOs that received \nPRF \na EM FE SSS ZR PR EP SCR REET \nDecember \n3.6.3.4 Disbursements of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 1 PDM SACCO had not disbursed any amount out of the PRF received of UGX. 109,173,111. Details are in the Appendix 11. \nFailure/Low rate of disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Furthermore, there was a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that funds were not disbursed to the beneficiaries because some signatories abandoned the SACCO activities. However, these were later replaced and funds are now disbursed to all the registered beneficiaries. \nThe Accounting Officer should regularly monitor the disbursement/ performance of the SACCOs to avoid such delays. \n3.6.3.5 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; 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": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}]], "page": 44, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], "page": 45, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The LG Accounting Officers (AO) as Chairperson, the District Production Officer e \n(DPO), District Commercial Officer (DCO), District Planner and\\_ District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \nThe PDC to oversee and coordinate the development activities within the Parish, o \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General \nadmit new \nEach Parish shall have a PDM SACCO and a PRF designated bank account for o \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations \nManagement Response Structure \nParish \nI reviewed the operations of the The Accounting Officer Development PDC in the 10 sampled PDM explained that the Committees \nSACCOS, and noted the following; \ndistrict is internalizing (PDC) \nOut of 10 PDCs, only 9 held all \nthe planning and \nthe 4 quarterly meetings. \nreporting guidelines on Parish priorities and action plans \npreparation of 5 year for the FY 2022/2023 were not \nplans and core team prepared by all the PDCs. \nhas taken up training of Only 9 PDCs out of 10 prepared \nall quarterly performance the SACCO leaders on reports. \nthe preparations of the 5 year plans. \nGeneral \n\u00a9 9 SACCOs held their first general The Accounting Officer Meetings by PDM \nmeeting more than 1 month after attributed this to delay in SACCOs their registration. \nreceiving the certificate of registration which was a requirement to hold first general meeting as an evidence of registration of", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mi the SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDM SACCO oe The members of the board did not \nAccounting Officer Board \nfill in expression of interest forms attributed this to priority prior to being elected board given to have funds members. \ndisbursed to the SACCOs which could not facilitate the filling of interest", "metadata": {"headings": [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}, [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}], [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}], [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}]], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expression", "metadata": {"headings": [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "forms although the district will enforce the process for the subsequent activities. \nFailure to prepare quarterly performance reports and 5 year plans may lead to inadequate community mobilization, identification of development priorities, and monitor resource utilization thus undermining the objectives of the PDM and also failure to hold the first general meeting within 1 month of registration may lead to delays in disbursement of funds which affects the implementation of the projects. \nIn addition, failure to have a functioning Board/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer should organise more trainings on the roles and importance of these committees in the implementation of PDM and organise elections for missing committee and sub committees. The Accounting Officer should also engage the relevant authorities for sufficient facilitation of PDCs and SACCO Boards.", "metadata": {"headings": [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}], [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}]], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.6.3.6 Review of Training Implementation Activities \nParagraph 27 of PDM A LG Guide for Supporting HH & EGs in Accessing Loans - \nunder PRF Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local \u2014 \nGovernment Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \no After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \no The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of Observations \nManagement Response", "metadata": {"headings": [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}], [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}]], "page": 47, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], "page": 47, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a. Training of Local e The training of local experts The Accounting Officer was carried out on 22\"\u00b0- 23\" \nthat the \nFailure to conduct training of households and enterprise group leaders may lead to misuse of PRF by households and enterprise groups, as well as deter the socio- economic transformation aspirations. \nThe Accounting Officer explained that the funds were transferred to SACCOs in financial year 2021/22 on instructions from the PDM Secretariat. \nThe Accounting Officer should engage the relevant authorities so as to ensure that PDM trainings are timely.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}, [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.6.3.7 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users 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 \u00b0 \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 members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson of PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nservices to its members. \n", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}, [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}]], "page": 48, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Update of SACCO \u00a9e5 SACCOs did not have updated The Accounting Officer Enterprise and PDM member registers contrary to attributed this to the Household the guidelines. need of disbursement", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Registers", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of the PRF funds to the \nregistered beneficiaries and the new members \nregister will be updated on the admission at \nthe special general meeting. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should engage the relevant authorities to have the SACCOs licensed and ensure that all SACCOs update their members\u2019 registers. \n3.6.3.8 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 Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting -", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}, [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}]], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \no Each Parish shall select flagship projects that will benefit all interested subsistence households In 4 parlicipalury manner as guided by Ute Cumimertidl Officer, Community Development Officer (CDO) and relevant sector experts. \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by 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; \n\\| ae Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}, [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}]], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of 2 parishes did not carry out\\| The Accounting Officer Households wealth ranking during attributed this to wealth identification of subsistence ranking carried by UBOS households. Details are in used at the PDMIS system Appendix 13 \nwhich the SACCOs relied Failure to identify subsistence on to select the households using the wealth beneficiaries. \nranking tool and select and \nimplement prioritized projects \nmay undermine the achievement \nof pillar objective.\n2. Selection and eAll parishes selected an The Accounting Officer Implementation of projects that were inconsistent \\| attributed this to the", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Projects commodities, Details IN district where the Appendix 14 \n\u00b035 out of 144 farmer \\| \nPriorities ee selected for the enterprise/households district would not implemented projects that are effectively do well leading not from the priority commodity to change of projects that list. Details are in Appendix 15 are not from the priority commodity list. \nFailure to select and implement \nprioritized projects may \nundermine achievement of the \npillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e All PRF beneficiaries who carried The Accounting Officer \\| Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "out farming enterprises in 10 attributed this to unclear", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDM SACCOs did not obtain guidelines on the process", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "agricultural insurance policies \nand a PRF designated bank abandoned their roles account for that PDM SACCO, in a immediately they were branch of a supervised financial elected. The resolution institution that is convenient for was passed to elect new the members of the PDM SACCO. \nsignatories to account and I noted that; \nPFR funds were later o In all PDM SACCOs, the disbursed to all signatories on the board beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}], [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}], [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}]], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "resolution,", "metadata": {"headings": [{"headings_0": {"content": "resolution,", "page": 51, "level": 2}}, {"headings_1": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "authorize payments to PRF beneficiaries except for Rugendabara - Kitswamba PDM SACCO whose signatories had abandoned their roles. \nIneligible signatories on the board \nresolution, the SACCO could not \nauthorize any payments to PRF \nbeneficiaries and this may lead to \nmismanagement and loss of \nSACCO funds. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "resolution,", "page": 51, "level": 2}}, {"headings_1": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, [{"headings_0": {"content": "resolution,", "page": 51, "level": 2}}, {"headings_1": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}]], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "resolution,", "page": 51, "level": 2}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should continually engage, sensitize, monitor and mentoring the SACCOs to ensure compliance with the funding guidelines", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "resolution,", "page": 51, "level": 2}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OR", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "John F.S. Muwanga \n\u201cOLIVA GTA \nAUDITOR GENERAL CApr", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ty. Ay", "metadata": {"headings": [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28\" December, 2023 \nAppendices \nAppendix 1:\\_Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance Reasons for under/over collection \nA mE RS TON CT I Ee ILI SESE EE SS \nSOT \nen \n\\| Tax Revenues \n\\| Local Series Tax \nHE HERRN? = SSS 2 \\| Land fees", "metadata": {"headings": [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}, [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}], [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 52, "level": 5}}, {"headings_1": {"content": "Ty. Ay", "page": 51, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenues aa Sd 5 Other Property income Eu ee 6 \\| Dividends ee a 7 \\| Rent", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 52, "level": 5}}, {"headings_1": {"content": "Ty. Ay", "page": 51, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fre:", "metadata": {"headings": [{"headings_0": {"content": "Fre:", "page": 52, "level": 5}}, {"headings_1": {"content": "ee", "page": 52, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\"8 \\_\\_\\| \nOther property income (sposelofasses)", "metadata": {"headings": [{"headings_0": {"content": "Fre:", "page": 52, "level": 5}}, {"headings_1": {"content": "ee", "page": 52, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CSC", "metadata": {"headings": [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 9 \\| Sale of goods and services \n10 Icenses \\| u 11 Courtfines and Penalties a En 12 Other fines and Penalties \n97,215,000 97,215,000 \"13 \\| Wiscellaneous Revenue Sn Fre Total Revenue \n3,913,546,049 1,341,407,251 2,572,138,798 I \nAppendix 2: Out-puts without appropriate indicators and targets \nNo. Programme Budget Budget Out-put Audit Audit Management Output Output budget \ncomment on comment Response \n1 \\| 01-AGRO- \n010016 Farmer \n0.197 Implementation of No measure of Not indicated Awaiting \n\\| INDUSTRIALIZATION mobilization PDC activities like mobilization management \\| and mobilization of\\|and training Response \\| sensitization beneficiaries for \n\\| training and \n\\|", "metadata": {"headings": [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}, [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}], [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}]], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "evaluation \\| \n0.197 \n> oo \nAppendix 3: Implementation 0? planned outputs Appendix 3 (a): Fully implemented out-puts \nN \\| Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}, [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}], [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total Out-put Total No Number \\| of fully", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. Out-put expenditure activities in implemented the out-put activities UGX \u2018000\u201d \n1 12-HUMAN 01- 1202030302-Increased 320003 Assets and 107,099 01 01 CAPITAL Education,Sports number of STEM/STEI Facilities Management \nDEVELOPMENT and skills programmes accredited", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1202030302-Increased Budget Output 320026 468,697 03 03 number of STEM/STEI \nPromotion of STEM/STE \n\\_\\| programmes accredited \n2 12-HUMAN 02 Population 2203010507-Human resources 320165 Primary Health 253,814 01 01 CAPITAL \nHealth, Safety recruited to fill vacant posts care services \nDEVELOPMENT and Management \n3 06-NATURAL 03 Water 05010105-Degraded water 000006 Planning and 971,929 03 03 RESOURCES, Resources catchments protected and Budgeting service \nENVIRONMENT, Management restored through \nCLIMATE \nImplementation of catchment \nCHANGE, LAND \nManagement measures \nAND WATER \n4 09-INTEGRATED 03-Transport 09020401-Capacity of existing 000017 Infrastructure 150,000 01 01 TRANSPORT Infrastructure transport infrastructure and Development and \nINFRASTRUCTUR and Services services increased", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}, [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "Budget", "page": 53, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "L E AND SERVICES Development \n4 \n5 01-AGRO- 01-Institutional 01060203-Enabled agricultural 000006-Planning and 369,879 03 03 INDUSTRIALIZAT Strengthening extension supervision system Budgeting services \nION \nand Coordination developed and operationalised \n010017-Machinery 159,205 01 01", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "Budget", "page": 53, "level": 2}}, [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "Budget", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "acquisition", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and \nmaintenance \n\\| \nTotal 2,480,623 13 13 \n49 \nAppendix 3 (b): Partially Implemented out-puts \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number No of No of expenditure activities of fully partially activities that UGX \u2018000\u201d in the implemen implemented were not output ted activities implemented activities \n1 12-HUMAN 01- 1202030302- 320026 Promotion 1,135,897 01 0 1 0 CAPITAL Education,Sports Increased number of STEM/STEI \nDEVELOPMENT and skills of STEM/STEI \nprogrammes \naccredited \n02 Population 1203010507-Human 320165 Primary 600,617 02 0 2 0 Health, Safety and resources recruited Health care \nManagement \nto fill vacant posts \nservices \n2 09-INTEGRATED 03-Transport 09020401-Capacity 260010 Road 669,131 02 0 02 0 TRANSPORT Infrastructure and of existing transport Rehabilitation \nINFRASTRUCTURE Services infrastructure and \nAND SERVICES Development services increased. \nee an m \nTotal \n2,405,645 5 0 5 0 \nAppendix 4: Utilization of the Wage Budget \nSN Department Approved Budget Supplementary Revised Budget Warrants Payments 5 of Unspent Name \nBudget \n1 Administration 3,246,385,404 1,264,547,428 4,510,932,832 3,950,959,118 3,488,814,919 462,144,199 \\| earner based \\| 419,060,000 - 419,060,000 \\| 419,060,000 418,342,786 717,214 services \n+", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}, [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014t", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], "page": 54, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Education 28,567,767,006 10,199,301,481 38,767,068,487 35,369,580,131 33,739,550,392 1,630,029,739 4 Finance 407,218,000 = 407,218,000 407,218,000 407,210,364 7,636 5 Health 1 17,615,511,584 1,851,600,000 I 19,467,111,584 I 19,467,111,584 19,316,107,103 151,004,481 6 Internal audit 106,535,000 \\| - 106,535,000 106,535,000 104,481,642 \\| 2,053,358 7 Natural resources 243,322,000 - 243,322,000 243,322,000 232,164,770 11,157,230 \n50 \nPlanning unit 180,279,000 = 180,279,000 180,279,000 150,542,428 29,736,572 Production 2,000,846,916 1,097,738,136 3,098,585,052 2,731,515,984 2,449,854,893 281,661,091 10 Statutory bodies 223,099,000 = 223,099,000 223,099,000 223,005,849 a 93,151 11 Trade, industry 64,054,000 - 64,054,000 64,054,000 64,003,331 50,669 and local \ndevelopment \n12 Water 111,186,000 = 111,186,000 111,186,000 82,354,212 28,831,788 13 \\_\\| Works 235,546,000 = 235,546,000 235,546,000 235,531,183 14,817 Total 53,420,809,910 14,413,187,045 67,833,996,955 63,509,465,817 60,911,963,872 2,597,501,945 \nAppendix 5: Project completion SN Water Projects/facilities \n1 Makongote GFS 2 Buthale GFS \n3 Kyangwe GFS 4 Bitere GFS Phase 3 \nPlanned Actual Variance Expenditure (UGX) Audit Remarks quantity", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}, [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], "page": 55, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "im 1 1 0 141,306,886 Fully Completed 1 1 0 133,065,984 Fully Completed it 7 1 0 79,764,631 Fully Completed 1 0 93,100,000 Fully Completed 5 Kyangende - Kyabikongolo GFS \n1 1 1 30,000,000 Fully Implemented 6 Kalhughuta BPT (Break Pressure Tank) \\| 1 1 0 9,462,714 Fully Completed 7 Buhunga GFS Phase 2 \n1 1 0 82,053,800 Fully Completed 8 Kalibu Reservoir \n1 0 \\| 1 0 Not Implemented 9 Completion of Mbulamasi- Rwabitooke GFS \n1 1 0 6,539,420 Fully Completed 10 Completion of Kaswa GFS Phase II \\| 1 1 0 7,084,144 Fully Completed 11 \u2014 Completion of Rwabitoke - Kyibiiri \n12 Completion of Buhunga GFS Phase I \n13 Completion of Kyibisire GFS \n14 Completion of Boreholes FY 2021/22 \n1 1 0 17,737,874 Fully Completed 1 1 0 58,171,025 Fully Completed 1 1] 0 13,046,116 Fully Completed 1 1 0 27,774,250 Fully Completed 15 Rehabilitation of Boreholes (15NO.) \n15 15 \\| 0 42,020,704 Fully Completed [ Total 711,127,548 \n51 \nAppendix 6: Timeliness of procurements \nee ee Budgeted Amount \n[as Expenditure Audit Remark facilities \nMakongote GFS \nThe advert was ran on 8th November 2022 and the contract \n2 Buthale GFS \n4 Bitere GFS Phase 3", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}, [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 5", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 56, "level": 3}}, {"headings_1": {"content": "quantity", "page": 55, "level": 2}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyangende - Kyabikongolo GFS", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 56, "level": 3}}, {"headings_1": {"content": "quantity", "page": 55, "level": 2}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al Kalhughuta BPT", "metadata": {"headings": [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buhunga GFS Phase 2 \n18 Kalibu Reservoir \nSN Water Projects/ facilities \n1 Makongote GFS", "metadata": {"headings": [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}, [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}], [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}], [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2 Buthale GFS", "metadata": {"headings": [{"headings_0": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, {"headings_1": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Kyangwe GFS \n4 Bitere GFS Phase 3 5 Kyangende GFS \nsigned on 24th January 2023.", "metadata": {"headings": [{"headings_0": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, {"headings_1": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, [{"headings_0": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, {"headings_1": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "155,000,000", "metadata": {"headings": [{"headings_0": {"content": "155,000,000", "page": 56, "level": 3}}, {"headings_1": {"content": "2 Buthale GFS", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "133,065,984 The advert was ran on 8th November 2022 and the contract \n100,000,000", "metadata": {"headings": [{"headings_0": {"content": "155,000,000", "page": 56, "level": 3}}, {"headings_1": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, [{"headings_0": {"content": "155,000,000", "page": 56, "level": 3}}, {"headings_1": {"content": "2 Buthale GFS", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "93,100,000", "metadata": {"headings": [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "signed on 8th February 2023. \nThe advert was ran on 8th November 2022 and the contract \na 30,000,000 ee] The advert was ran on 8th November 2022 and the contract signed on 8th February 2023. \nThe invitation was sent on 21 November 2022 and the \n100,000,000", "metadata": {"headings": [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}, [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}], [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "82,053,800", "metadata": {"headings": [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \ncontract signed on 24th January 2023. \nThe advert was ran on 8th November 2022 and the contract signed on 8th February 2023. \n20,000,000 \nOO There were no invitations made and no contract was signed. \nBudgeted Expenditure Is the Is the Were Has it Was the Amount \nfacility budgeted appraisals been design included facility conducted? recorded approved? in the eligible? \nin the", "metadata": {"headings": [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}, [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}], [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}], [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "developm", "metadata": {"headings": [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "asset \nent plan? register? \n150,000,000 141,306,886 No Yes Yes No No 155,000,000 133,065,984 No Yes Yes No No \\| \n92,000,000 79,764,631 No Yes Yes No No 100,000,000 93,100,000 Yes Yes Yes No Yes 30,000,000 0 No Yes Yes No No 6 Kalhughuta BPT (Break Pressure Tank) 10,000,000 9,462,714 Yes Yes Yes No No 7 Buhunga GFS Phase 2 \n\\_ 100,000,000 82,053,800 Yes Yes Yes No No 8 Kalibu Reservoir \n20,000,000 0 No Yes Yes No No 9 Completion of Mbulamasi- Rwabitooke GFS 9,790,295 6,539,420 Yes Yes [Yes No No 10 Completion of Kaswa GFS Phase II \n17,618,580 7,084,144 Yes Yes Yes No No \n52 \nLi Completion of Rwabitoke \u2014 Kyibiiri \n25,339,820 \\| 17,737,874 Yes Yes \\| Yes No No 12 Completion of Buhunga GFS Phase I", "metadata": {"headings": [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}, [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "metadata": {"headings": [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Completion of Kyibisire GFS \n25,246,116 \\| 13,046,116 Yes Yes \\| Yes No No 14 Completion of Boreholes FY 2021/22 \n22,446,084 \\| 27,774,250 Yes Yes \nNo N/A - \n15 Rehabilitation of Boreholes (15NO.) \n61,500,000 \\| 42,020,704 Yes Yes \nNo \\| N/A - \nTotal 879,315,858 \\| 711,127,548 \\|", "metadata": {"headings": [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}, [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}], [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}], [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}]], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 57, "level": 2}}, {"headings_1": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Water \nBudgeted Released Amount Planned Planned Expected Audit Functionality Existence of \\| Projects/facility amount amount Spent Start End Date status as observation \nuser committee (UGX (UGX Date per BOQs \nMillions) Millions) (UGX \nand latest (Existence \nMillions) payment and \ncertificate completion \nstatus) \nHe \n1 Construction of 100 100 100 27/01/2023 27/07/2023 100% The project Thetwo (2) The two (2) \n. \n\\|. \nBitere GFS Phase \n3 \ncomplete was in sampled water sites had \nin Bugoye Sub \nexistence taps were functional user", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 57, "level": 2}}, {"headings_1": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 57, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and functional and committees. completed at being used \nthe time of with sufficient \naudit. \\_\\_\\| yield. \n2 Construction of 150 150 150 08/02/2023 Ei 100% The project The five (5) The five (5) \\|. \n. \nMakongothe GFS \ncomplete was in \nsampled water \\| sites had Phase 3 in Ibanda \nexistence taps were functional user", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 57, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyanya Town", "metadata": {"headings": [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and functional and committees. Counell \ncompleted at being used \nthe time of with sufficient \naudit. yield. \n\\| \n53 \nAppendix 9: Inspections \nbeneficiary \\_ \\| supplier Value Photos Remarks Parish and \\_sub- procurement reference equipment \ncounty \nEn \nAMURI MOHAMED Kaserengethe II Cell, KSE/521/SERVICES/2022- \nBwera Ward, 2023/00023 \nMpondwe Lhubiriha \nTon sei \nMUSERERU AUGUSTINE Rwehingo Village, KSE/521/SERVICES/2022- Katholhu Parish, 2023/00023 Nyakiyumbu S/C \nYONA TUMUSIIME MAATE Pida \nCell, KSE/521/SERVICES/2022- Kinyamaseke South 2023/00023 \nWard, Kinyamaseke \nTown Counell \nSAMSON MUTSWANGA Kaghete Cell, KSE/521/SERVICES/2022- Nyakeya Parish, 2023/00023 \nKyarumba Town \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}, [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23,151,000", "metadata": {"headings": [{"headings_0": {"content": "23,151,000", "page": 58, "level": 2}}, {"headings_1": {"content": "Kyanya Town", "page": 57, "level": 3}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Delayed installation of equipment since at the time of the inspections installation was still going on. \ne Water was not reaching some parts of the garden due to technical", "metadata": {"headings": [{"headings_0": {"content": "23,151,000", "page": 58, "level": 2}}, {"headings_1": {"content": "Kyanya Town", "page": 57, "level": 3}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "challenges.", "metadata": {"headings": [{"headings_0": {"content": "challenges.", "page": 58, "level": 2}}, {"headings_1": {"content": "23,151,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "31,484,500", "metadata": {"headings": [{"headings_0": {"content": "31,484,500", "page": 58, "level": 2}}, {"headings_1": {"content": "challenges.", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The farmer had a challenge with the water source since at the time inspections the water pump could not suck water from the source. \ne The equipment had not been handed over to farmer since the water issue had not been sorted. \n32,686,570 e The constructed base for the water tank had developed cracks and needed to be reconstructed. \ne The equipment had not been handed over to the farmer since the installation had just been concluded. \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "31,484,500", "page": 58, "level": 2}}, {"headings_1": {"content": "challenges.", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24,657,800", "metadata": {"headings": [{"headings_0": {"content": "24,657,800", "page": 58, "level": 2}}, {"headings_1": {"content": "31,484,500", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The equipment had not been handed over to the farmer since the installation was still ongoing. \ne The supplied water submersible pump was weak and could not pump water to the tank. \nPATRICK BEGEHANIA Kisongora Cell, KSE/521/SERVICES/2022- = 21,670,130 \nBusambu Ward, 2023/00023 \nMuhokya Town \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "24,657,800", "page": 58, "level": 2}}, {"headings_1": {"content": "31,484,500", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IL", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54 \noe The sigh post had not been installed. oe The equipment had not been handed over to the farmer since the installation had just been concluded. \nAppendix 10: Late disbursement of funds to PDM SACCOs \nSN Date of release No. of PDM SACCOs paid on the date \nAmount paid on Remarks \n1 01/12/22 61 Bar \nthe date 7 2 28/03/23 87 2,175,000,000 \n3 31/03/23 \\| 61 = 1,525,000,000 \n4 16/05/23 47 1,175,000,000 \n5 26/05/23 61 1,525,000,000 = 6 30/05/23 61 1,525,000,000 [ \n7 31/05/23 34 850,000,000 \n8 14/06/23 152. 1,300,000,000 \n9 16/06/23 136 3,400,000,000 \n10 17/06/23 3 75,000,000 \n11 19/06/23 96 2,400,000,000 \n12 23/06/23 49 1,225,000,000 \n13 27/06/23 40 1,000,000,000 \nTotal 788 19,700,000,000 \n55 \nAppendix 11: Failure of disbursement of Parish Revolving Fund (PRF) \nas \neS \nTotal PRF received \nT \nune Total Diskuirsemants 2 Nhage \nSN Parish Name PDM SACCO Name (2021/2022 & \nRemarks Name (Loans) disbursed \\_\\_\\| 2022/2023) \n(A) (B) (C) = (B/A) Muhumuza Muhumuza-Buhuhira PDM", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}, [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}]], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ot", "metadata": {"headings": [{"headings_0": {"content": "ot", "page": 60, "level": 2}}, {"headings_1": {"content": "IL", "page": 58, "level": 1}}], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "ot", "page": 60, "level": 2}}, {"headings_1": {"content": "IL", "page": 58, "level": 1}}], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PRE", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funds 0% 5 1 Kasese DLG SACCO 109,173,111 109,000,000 100% Kitswamba Central Kitswamba Central - Disbursed 100% 2 Kasese DLG Kitswamba Town Council 109,173,111 109,000,000 of PRF funds PDM SACCO 100% Kasese DLG Rugendabara Rugendabara -Kitswamba Had not 3 PDM SACCO 109,173,111 0 0 Disbursed any Kasese DLG Kendahi Kendahi - Hima Town 4 109.173. 111 Council PDM SACCO TR Kasese DLG Mubuku Central Mubuku Central-Mubuku \u2018 109.173.1411 Town Council PDM SACCO ua Kasese DLG Buhuna Buhuna- Karambi PDM PRF funds 109,000,000 100% Disbursed 100% of PRF funds 109,000,000 100% Disbursed 100% of PRF funds 109,000,000 100% Disbursed 100% 6 SACCO 109,173,111 of PRF funds Kasese DLG Bwera Bwera - Mpondwe/ 109,173,111 109,000,000 100% Disbursed 100% 7 Lhubiriha Town Council of PRF funds PDM SACCO Kasese DLG Harukugu \\| Harukugu - Isango PDM 109,173,111 109,000,000 \\| 100% \\| Disbursed 100% 3 jt SACCO of PRF funds I Kasese DLG Katholu/Katojo Katholu/Katojo- 109,173,111 ans \\| 100% Disbursed 100% \\| 600-006 Nyakiyumbu PDM SACCO oo of PRF funds Kasese DLG Kinyamaseke south 10 B Kinyamaseke south- DEE . AN 2 Kinyamaseke Town Council 109,173,111 109,000,000 100% of PRF funds PDM SACCO m \\| N 1,091,731,110 981,000,000 90% of PRF funds 56 Appendix 12: Licensing of PDM SACCOs SN. Vote Name Parish Name Name of SACCO Is the SACCO registered Remarks under Microfinance Institutions money lenders act 2016? (Yes/No) 1 Kasese DLG Muhumuza Muhumuza-Buhuhira PDM No The SACCO is not licensed as SACCO Microfinance Institutions money \u2014 lenders act 2016 2 Kasese DLG Kitswamba Cenzral Kitswamba Central -Kitswamba No The SACCO is not licensed as Town Council PDM SACCO Microfinance Institutions money lenders act 2016 3 Kasese DLG Rugendabara Rugendabara -Kitswamba PDM No 4 Kasese DLG Kendahi SACCO Kendahi - Hima Town Council No PDM SACCO 5 Kasese DLG Mubuku Centra Mubuku Central-Mubuku Town No 6 Kasese DLG Buhuna 7 Kasese DLG Bwera 8 Kasese DLG Harukugu Council PDM SACCO Buhuna- Karambi PDM SACCO No Bwera - Mpondwe/ Lhubiriha No Town Council PDM SACCO Harukugu - Isango PDM No SACCO 9 Kasese DLG Katholu/Katojo Katholu/Katojo-Nyakiyumbu No PDM SACCO 10 Kasese DLG Kinyamaseke south Kinyamaseke south- No Kinyamaseke Town Council PDM SACCO 57 The SACCO is not licensed as Microfinance Institutions money lenders act 2016 The SACCO is not licensed as Microfinance Institutions money lenders act 2016 The SACCO is not licensed as Microfinance Institutions money lenders act 2016 The SACCO is not licensed", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}, [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}]], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Kasese DLG Kendahi Kendahi - Hima Town 4 4 \nAll the 4 villages were ranked Council PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SS 5. Kasese DLG Mubuku Central hang Mubuku Central-Mubuku 3 3 \nTan \nAll the 3 villages 3 \nwere \nranked Town Council PDM SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}, [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}]], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kasese DLG Buhuna Buhuna- Karambi PDM = 0 \nThe wealth ranking was not SACCO carried out.", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kasese DLG Bwera Bwera - Mpondwe/ 7 7 \nAll the 7 cells were ranked. Lhubiriha Town Council \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kasese DLG Harukugu Harukugu - Isango PDM 3 3 \nAllthe 3 villages were ranked. SACCO \n\\|\n9. Kasese DLG Katholu/Katojo Katholu/Katojo-Nyakiyumbu 5 5 \nAll the 5 villages were ranked PDM SACCO \n\\| \n10 Kasese DLG Kinyamaseke south Kinyamaseke south- 6 \nKinyamaseke Town Council \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "58 \n6 \nAll the 6 villages were ranked \nSN \nVote Parish Name Name of SACCO List of flagship Are the \nHow many Number of How many of \\| How many of Name \nprojects per flagship enterprises are PDM the the farming SACCO projects implementing enterprises enterprises enterprises consistent flagship projects \nare farming are from the with the", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}, [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}]], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "enterprises priority", "metadata": {"headings": [{"headings_0": {"content": "enterprises priority", "page": 63, "level": 8}}, {"headings_1": {"content": "PRE", "page": 60, "level": 1}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "priority", "metadata": {"headings": [{"headings_0": {"content": "enterprises priority", "page": 63, "level": 8}}, {"headings_1": {"content": "PRE", "page": 60, "level": 1}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "commodity", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodities \nlist selected by \nthe LG?", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kasese Muhumuza Muhumuza- Coffee, Banana, No 21 21 21 18 DLG Buhuhira PDM Poultry \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "he Kasese Kitswamba Kitswamba Central Coffee, Maize, No 11 11 11 6 DLG Central -Kitswamba Town Beans, \nCouncil PDM Tomatoes, \nSACCO Poultry, Piggery, \nDairy Cattle, \nFish. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kasese Rugendabara Rugendabara - Maize, Soya No 0 16 16 10 DLG Kitswamba PDM beans, \nSACCO Sorghum, Goat \n4, \\| rearing, Cattle a", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "keeping", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Kasese Kendahi Kendahi - Hima Maize, soya No 17 20 20 16 DLG", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Town Council PDM bean, beans, SACCO goat, poultry \n5; Kasese Mubuku Central Mubuku Central- Goat keeping, No 10 11 un 11 Tio DLG \nMubukt Town Piggery, Poultry, \nCouncil PDM Cattle rearing. \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}, [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}]], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kasese Buhuna Buhuna- Karambi Coffee, Goat No 22 23 17 10 DLG", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO rearing, Fish \nfarming, \npiggery, Poultry, I \nFood vendors, \nVanilla, coffee I \n59", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}, [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "selling", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "de Kasese Bwera Bwera - Mpondwe/ Maize, Beans, TNo 18 21 18 15 DLG \nLhubiriha Town Coffee, Poultry, \nCouncil PDM selling of \nSACCO \ngroundnuts \n= Pp ao", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}, [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}], [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}]], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kasese Harukugu Harukugu - Isango Coffee, No 12 14 10 8 DLG PDM SACCO Vegetables, \nGoat keeping,", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "piggery, Poultry", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Kasese Katholu/Katojo Katholu/Katojo- Maize, coffee, No 7 8 8 6 DLG", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nyakiyumbu PDM mushroom, \nSACCO piggery, fish \nfarming, \nchicken, goat, \nvegetables \n10 Kasese Kinyamaseke Kinyamaseke Selling Matooke, No 15 15 12 10 DLG south south- Beans, cassava \nKinyamaseke flour, Pinaples, \nTown Council PDM fruits, Mangoes, \nSACCO Piggery, Goat \nkeeping, Fish \nFarming, \nPoultry, onions \nTotal \n133 160 144 109 \n60 \nAppendix 15: Selection and Implementation of Prioritized/Flagship Projects \nSN. Vote Parish Name Name of SACCO Name of PRF EZ I Loan Project \\| Remark Name \nbeneficiary Amount as Amount as funded \nper SACCO per \nrecords household \nevidence \nprovided", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}, [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Interview", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 65, "level": 8}}, {"headings_1": {"content": "piggery, Poultry", "page": 64, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "notes, Bank \ninformation \nreport, bank \nstatement \netc.) F \\|", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 65, "level": 8}}, {"headings_1": {"content": "piggery, Poultry", "page": 64, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Muhumuza Muhumuza- Biira Betty 1,000,000 [000,000 Coffee Implemented", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 65, "level": 8}}, {"headings_1": {"content": "piggery, Poultry", "page": 64, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kasese", "metadata": {"headings": [{"headings_0": {"content": "Kasese", "page": 65, "level": 2}}, {"headings_1": {"content": "(Interview", "page": 65, "level": 8}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG Buhuhira PDM \nsame project as", "metadata": {"headings": [{"headings_0": {"content": "Kasese", "page": 65, "level": 2}}, {"headings_1": {"content": "(Interview", "page": 65, "level": 8}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on loan I \napplication. Mupata Paulo 1,000,000 1,000,000 coffee Implemented same project as on loan \\_\\_\\_ application.", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kasese Kitswamta Kitswamba Central Bwambale 1,000,000 1,000,000 Selling of Implemented DLG Central -Kitswamba Town Justus \nCoffee different project Council PDM \nfrom poultry to SACCO \nPeo", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "coffee. \nBiira Mary 1,000,000 1,000,000 Poultry Implemented same project as on loan", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}, [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}]], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "application.", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kasese Rugendabara Rugendabara - Ahimbisibwe 0 0 Maize Not DLG Kitswamba PDM Judith implemented SACCO because the SACCO had not yet disbursed at time of inspection", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "61 \nKasese Kendahi Kendahi - Hima Kautha Gorret 1,000,000 1,000,000 Maize Not DLG Town Council PDM \nimplemented SACCO because of dry season at time \\| of inspection \\_\\| Kabugho Flora 1,000,000 1,000,000 Goat Implemented rearing same project as on loan application. \n5, Kasese Mubuku Central Mubuku Central- Bwambale 1,000,000 1,000,000 Goat Implemented DLG Mubuku Town Kamanyire rearing different project Council PDM \nfrom cattle \nee \nSACCO \nrearing to Goat rearing Sabingoma 1,000,000 1,000,000 Goat Implemented", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}, [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}]], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Joseph", "metadata": {"headings": [{"headings_0": {"content": "Joseph", "page": 66, "level": 3}}, {"headings_1": {"content": "application.", "page": 65, "level": 2}}], "page": 66, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rearing different project from cattle rearing to Goat rearing Kasese Buhuna Buhuna- Karambi Kabili Ivan 1,000,000 1,000,000 Poultry Implemented DLG PDM SACCO \nsame project as on loan application. \u2014- \nSibaminya 1,000,000 1,000,000 Poultry Implemented Harison \nsame project as on loan application. Kasese Bwera Bwera - Mpondwe/ Masika Nusura 1,000,000 1,000,000 Poultry Implemented DLG Lhubiriha Town \nsame project as Council PDM \non loan SACCO Tus\u0131le application. Gerald 1,000,000 1,000,000 Poultry Implemented different project from Goat rearing to \\|: \\_\\_\\| Poultry \n62", "metadata": {"headings": [{"headings_0": {"content": "Joseph", "page": 66, "level": 3}}, {"headings_1": {"content": "application.", "page": 65, "level": 2}}, [{"headings_0": {"content": "Joseph", "page": 66, "level": 3}}, {"headings_1": {"content": "application.", "page": 65, "level": 2}}]], "page": 66, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file