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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KASESE MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ORIGimar, D >", "metadata": {"headings": [{"headings_0": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "-  \nDe", "metadata": {"headings": [{"headings_0": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "COPY", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}, [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Table of Contents  \na a cromeiscamneimtsuatn ii LO EN iii eet nee eee (CTI In 1 ener pneeee ernest ener eens EAST FO SINE lhc sername aR EEE 1 REY SET BUSLINIE 1, 1.0 JMPLEMEN TATION OF THE APPROVEB BUDEET  \n1 une een en 2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL....unnneneneenneennennen 1 Nea 0 14 cscs itn eis eat atte ine Sn tna 3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 14 3.1 EDUCATION DEVELOPMENT GRANT .u......c.ccscsscscssessecssescescssenessseeseesesesestsscacseeteseeseaceneneneeees 14 3.2 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONAL FINANEING TUSMID-\u00bbAF) 15 unse anna 3.3  \nInspection for service delivery projects implemented in 2022/23... 17 Al  \nEITHER ENTLTT SPESIREE FNDINE creme amen 18 41  \nFailure to Undertake Annual Motor Vehicle Inspections ..........eneeeeeneeee 18 OIRER \u00dcFOR FREE EEE 18 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........enennnne: 19 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ............n0- 19 OTHER REPORTING RESPONSIBILITIES ................ nennen 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ..................nennnene: 20 5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL  \n20 .ananaaunnnnnannnnnannnnnn 5.1 \nFunding of PDM Activities in the District... 21 34  \nPogilive Ohservallons aan acai wise teeta vintnnisnnnaaniinnaxonenncaannnnsennnenonenanannanemnansnsnenashiei ral \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}, [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Acronym Meaning .", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, {"headings_1": {"content": "COPY", "page": 1, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "DLG  \nDistrict Local Government \nGoU \\| Government of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, {"headings_1": {"content": "COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, {"headings_1": {"content": "COPY", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "HCMS", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "; Human Capital Management System \nICT Information and Communication Technology \nINTOSAI  \nInternational Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}], [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\u201cIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}, [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority \\|", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Lower Local Governments \nLR Local Revenue \\|", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}, [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ministries, Departments and Agencies MoES \\| Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}, [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Ministry of Gender, Labour and Social Development \u201cMoLG Ministry of Local Government  \nNAA National Audit Act  \n\\|  \nNTR Non-Tax Revenue \nOAG  \nOffice of the Auditor General \nPBS Program Budgeting System PCA \\| Payroll Consults Africa \nPDMS Payroll Deduction Management System \nPDU \n\\| Procurement & Disposal Unit", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}, [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Public Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PFMR", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Public Finance Management Regulations \nPPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}, [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \\| \nTSA Treasury Single Account \nTSSA  \nTreasury Sub Single Account \n\\| UBA \nUganda Banker's Association \nUCF \nUganda Consolidated Fund \\| \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KASESE MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\"! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kasese Municipal Council, 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 Municipal Council 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": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "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 Municipal Council 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", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], "page": 4, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], "page": 4, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I 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 \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kasese Municipal Council 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the Municipal Council had a budget of UGX. 48,023,069,288 out of which UGX. 47,772,421,462 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}, [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}]], "page": 4, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "SN Details \\| Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage 23,450,846,880 23,450,846,879 2 Recurrent (Non-wage) 4,774,226,453 4,672,636,557 3 Development 19,797,995,955 19,648,938,026 \\| \\| Total Zu 48,023,069,288 47,772,421,462 \nOut of the total warrants of UGX.47,772,421,462 I reviewed the utilisation of warrants worth UGX. 30,286,188,985 (63.4%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure (Payroll 11,062,463,753", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "audit/FS-audit)  \n23 \n2 Theme area- PDM expenditure audited \n32,512,413 11,094,976,166  \n23 \n3 Focus area-Education grant - 190,958,997", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "11,285,935,163", "metadata": {"headings": [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Formerly SFG  \nFocus area- DDEG (USMID) \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.  \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue  \nAccording to the approved budget, the MC planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}, [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}], [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "11,285,935,163", "page": 5, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "local revenue of UGX.1,238,901,020 however; by the end of \\| Officer  \nshould the year, UGX.1,246,779,341 had been collected representing ensure that a 101% performance. The summary is in the table below and the supplementary details are in appendix 1.  \nbudget is approved for the excess No Source Approved Actual Variance funds received. budget  \nCollections  \n\\| eo 540,726,600 519,515,715 21,210,885", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "11,285,935,163", "page": 5, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ete Non-Tax", "metadata": {"headings": [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "7 698,174,420 por763. 606  \nTotal 1,238,901,020 1,246,779,341 -7,878,321 \\| \nThe Municipal Council over collected revenue from business licenses, Other tax revenues and Rent which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix 1. \nI noted that entity over collected local revenue by UGX.7,878,321. However, there was no supplementary budget for the extra funds collected. \nThe Accounting Officer explained these over collected funds  \nwere not utilized during the year. The unutilized funds will form  \npart of the estimates for FY 2023-2024.  \n1.2 Performance of GOU warrants  \nThe MC had an approved budget of UGX. 46,705,597,268 to The", "metadata": {"headings": [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}, [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "ete Non-Tax", "page": 6, "level": 2}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should UGX. 46,507,126,060 was warranted resulting in a shortfall of ensure the rolled UGX. 198,471,208 representing 99.6% performance.  \nover projects are", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "ete Non-Tax", "page": 6, "level": 2}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is  \nshown in the table below;  \nMoFPED should \nNo Observation Recommendation \nINFRASTRUCTURE  \nAND SERVICES  \nSUSTAINABLE  \nURBANISATION  \n\\|  \nAND HOUSING 6,000,000 6,000,000 100.00 HUMAN CAPITAL  \nDEVELOPMENT 22,782,295,931 22,782,095,927 100.00 PUBLIC SECTOR  \nTRANSFORMATIO  \nN 3,695,497 ,625 3,605,315,042 97.56 COMMUNITY  \nMOBILIZATION  \nAND MINDSET  \nCHANGE 32,834,724 30,438,201 92.70 GOVERNANCE AND  \nSECURITY 625,287,997 625,287,997 100.00 DEVELOPMENT  \nPLAN  \nIMPLEMENTATION 302,500,000 302,500,000 100.00 Total  \n46,705,597,268 46,507,126,060 99.58 \nThe UGX. 198,471,208 that was not warranted was meant for the following activities which were either partially or not implemented at all;  \nNo Programme Amountnot Activities Purpose of the warranted not unimplemented implemente activity  \nd \n1 INTEGRATED 105,692,098 Stone pitching Uncontrolled TRANSPORT drainage storm water INFRASTRUC channel at flowing into TURE AND \nBasecamp people\u2019s homes SERVICES lower in  \ncentral  \nDivision  \n2 HUMAN 200,004 Support Unable to CAPITAL  \nsupervision of appreciate DEVELOPMEN Health challenges faced T \nfacilities by in the facility, to the political check staff leadership attendance to supported by duty and Baylor assessing of they are delivering services to the  \n3 PUBLIC 90,182,503 Construction Incomplete SECTOR of the structure TRANSFORMA \nadministration \nNo Observation Recommendation \\| not done. \nThe Accounting Officer explained that the activities not implemented due to inadequate funding were rolled over to f/y 2023-2024. Some were not considered due to limitation in", "metadata": {"headings": [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}, [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 8, "level": 1}}, {"headings_1": {"content": "fully implemented.", "page": 6, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1.3 Performance of external assistance  \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 8, "level": 1}}, {"headings_1": {"content": "fully implemented.", "page": 6, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "funding.", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "UGX. 78,571,000 from the various programmes out of which Officer  \nshould UGX. 39,894,169 was warranted resulting in a shortfall of engage  \nthe UGX. 38,676,831 representing 51% performance.  \nrelevant", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "funding.", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is partners  \nand shown in the table below;  \nensure that all budgeted funds are Programme Approved Warrants % warranted. budget  \nfunding \nHUMAN CAPITAL  \nDEVELOPMENT 57,571,000 38,186,669 66", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}, [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "DEVELOPMENT PLAN", "metadata": {"headings": [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "IMPLEMENTATION 21,000,000 1,707,500 8 Total 78,571,000 39,894,169 51 \nThe UGX.38,676,831 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemente d activity \nHUMAN Support Unable to CAPITAL supervision of appreciate DEVELOP  \nHealth facilities challenges faced MENT  \nby the political in the facility, to leadership check staff supported by attendance to Baylor duty and assessing of they  \nare delivering 19,384,331  \n2 DEVELOP \nservices to the Revenue The activity was MENT Mobilisation, implemented PLAN  \nVNG", "metadata": {"headings": [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}, [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| No Observation", "metadata": {"headings": [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], "page": 9, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer explained this that these funds were  \nnot released by the development partners i.e. BAYLOR and  \nVNG due to budget cuts.  \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX. 47,772,421,462 availed The Accounting during the year, UGX. 34,760,508,823 was utilized by the entity Officer \nshould resulting in un-utilized warrants of UGX. 13,011,912,639 ensure that all representing utilization of 73% as shown in the table below; \nwarranted funds are utilised in Programme Warrants Utilised % accordance with warrants utilisa the approved tion  \nr\u2014\u2014\u2014\u2014 budget.  \nAGRO-  \nINDUSTRIALIZATION 219,540,650 102,255,350 46.58  \nTOURISM  \nDEVELOPMENT 29,089,187 28,715,194 98.71  \nNATURAL RESOURCES,  \nENVIRONMENT,  \nCLIMATE CHANGE,  \nLAND AND WATER  \nMANAGEMENT 142,398,000 133,516,020 93.76  \nPRIVATE SECTOR  \nDEVELOPMENT 13,570,000 13,568,450 99.99  \nINTEGRATED  \nTRANSPORT  \nINFRASTRUCTURE  \nAND SERVICES 18,885,707,056 18,866,721,022 99.90 \\|  \nSUSTAINABLE  \nURBANISATION AND  \nHOUSING 8,645,000 8,645,000 100.00  \nHUMAN CAPITAL  \nDEVELOPMENT 22,864,347,596 11,491,451,086 50.26  \nPUBLIC SECTOR  \nTRANSFORMATION \\| 3,656,369,362 2,181,633,145 [59.67  \nCOMMUNITY  \nMOBILIZATION AND  \nMINDSET CHANGE 42,438,201 42,415,234 99.95  \nGOVERNANCE AND  \nSECURITY 1,531,115,442 1,522,890,879 99.46  \nDEVELOPMENT PLAN  \nIMPLEMENTATION 379,200,968 368,697,443 97.23  \nTotal  \nL 47,772,421,462 34,760,508,823\\| 72.76 \nThe warrants that were not utilized were meant for the following key activitles that were partlally or not Implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - 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Copy", "type": "heading"}}, {"content": "\u2018Sd GNV dal 1a aNV \nALI NOIL anv FON A NVW1d IdWI", "metadata": {"headings": [{"headings_0": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}, {"headings_1": {"content": "EZE", "page": 10, "level": 4}}, [{"headings_0": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}, {"headings_1": {"content": "EZE", "page": 10, "level": 4}}]], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "OF", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 10, "level": 1}}, {"headings_1": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "T \u20ac dv S 9 Z 8 6 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 10, "level": 1}}, {"headings_1": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}, [{"headings_0": {"content": "OF", "page": 10, "level": 1}}, {"headings_1": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}]], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "No Observation Recommendation a As a result of failure to utilise warrants;  \no Staff were not recruited as planned and pension and  \ngratuity was not paid out to retirees. \nThe Accounting Officer explained that the unutilized warrants were-mainly-composed -of-wage -cash limit that was issued in 4th qtr of f/y 2022-2023 under a supplementary budget. \nWe received UGX.11,864,775,546 compared to the wage shortfall request of UGX.1,680,466,256 dated 8th Sept, 2022 \nThe period for recruitment process was inadequate and so the funds were swapped back to the consolidated fund. \nDuring the budget for f/y 2023-2024, government issued a circular suspending recruitment of staff except for replacements. Hence, the above funds are not available during the current financial year. Ref to the budget call circular No. 1 F/Y 2023-2024.  \n1.5 Lack of appropriate performance indicators and targets in the work plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI noted that all sampled out puts had appropriate performance  \nindicators and targets  \n1.6 Implementation of outputs  \nI assessed the implementation of three (03) outputs with The Accounting Twenty-two (22) activities worth UGX.18.481Bn and noted Officer  \nshould that; ensure that \u00bb Two (2) outputs with eighteen (18) activities and planned activities expenditure worth UGX.0.573Bn were fully implemented. are", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}, [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}]], "page": 11, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], "page": 11, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Observation  \nRecommendation \nNot implemen \n590,997,833 \nPartial of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}, [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}]], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Construction of Mboghoyabo Rd.\n2. Construction of selected infrastructure sub projects in cluster 7 (4.2Km)  \nRefer to Appendix 2 for details;", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nThe Accounting Officer explained that the partial implementation was caused by delayed relocation of utilities and getting a right of way under road works.  \nAs per now, for Mboghoyabo road, the physical progress is at 98% and financial progress is at 82%; for the Construction of selected infrastructure sub projects in cluster 7 (4.2Km) physical progress is 96% And financial progress is at 74%. \n1.7  \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent o f service delivery in regard to; existence, quality, adequacy, time, cost and function ality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF  \nI sampled two (2) out of seven (07) activities with a total expenditure of UGX. 689,046,800. The significant findings are provided in the table below; \nProgram Activity Source Total Pictorial Summary of; Audit me details offunds expenditure evidence findings conclusion (UGX)  \n(Time,  \nQuality,  \n\\| Quantity, Cost;", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}, [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}]], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| and |", "metadata": {"headings": [{"headings_0": {"content": "| and |", "page": 12, "level": 3}}, {"headings_1": {"content": "fully", "page": 11, "level": 1}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "eet", "metadata": {"headings": [{"headings_0": {"content": "eet", "page": 12, "level": 2}}, {"headings_1": {"content": "| and |", "page": 12, "level": 3}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Functionality)|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "nn mn mann \n\\|  \nNo.\\| Program Activity Source Total Pictorial Summary Audit \nof,  \nme details offunds expenditure evidence findings conclusion (UGX)  \n(Time,  \nQuality,  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}, [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}], [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "MN  \nGrading URF 142,000,000 Grading and Works were and  \ngravelling was done. graveling  \ndone and also Maintenance Majengo I  \nculverts needs to be road and  \ninstalled with enhanced to installation  \nheadwalls keep the road of 14  \nhowever the in a usable metres of  \nculverts have state. reinforced not been concrete desilted and culverts of  \nthus could get  \n900mm  \nclogged  \ndiameter affecting the and  \nflow of storm  \nMajengo II  \nwater. Also  \nRoad and  \none of the  \nInstallation headwalls has of 14 defects that Metres of  \nneed to be  \nreinforced  \naddressed  \nconcrete \nbefore it gives culverts of  \n\u201e\\| way.  \n600mm  \nay  \nW  \ndiameter in Ase) \ni Nyamwamb u Rive) fled a Division", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "iv (a", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "(2.0Km) Ku REN 379,000,000 \\| The Accounting Officer explained that the entity had a plan to recruit 120 road gangs to support the maintenance of roads for FY 2023-2024 but due to budget cuts in FY 2023/24 they have only 26 staff people who are not sufficient to carry out all the routine manual maintenance activities like desilting culverts. Recommendation The Accounting Officer should engage Uganda Road Fund to have the IPFs for road maintenance increased to cater for maintenance of road network and deter further deterioration of the roads. 1.7.2 The service dellvery under focus areas I sampled five (5) out of Twenty-two (22) activities in Two (2) focus areas with a December 2023 the road works were still on-going yet according to the contract works should be completed by 15% December 2023 which is less than 10 days from the date of inspection en 2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL In a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Kasese MC had a wage budget of UGX. 23,450,846,880, out of which UGX. 11,062,184,753 was utilised for the period under review. Below is a summary of the key findings from the special audit; No\\| Observation Recommendation 2.1\\| Utilization of the Wage Budget The MC had an approved wage budget of UGX. 10,073,428,639 and obtained The Accounting Officer supplementary funding of UGX. 13,377,418,241 resulting into a revised wage should ensure that all budget of UGX. 23,450,846,880 which was all warranted. warranted funds are utilised in accordance Out of the total warrants, UGX. 11,060,184,753 was utilized by the MC resulting with the approved in un-utilized warrants of", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2.3\\| Inconsistencies in Employee Details  \nA total of 200 employees on the payroll had inconsistencies in their dates of The Accounting Officer birth, captured in the payroll and data captured by NIRA on the National IDs. should engage the The information is critical in the identification of an individual.  \naffected staff and ensure that employee Inconsistent information undermines the integrity of the District's records and records are duly may complicate the employee service history and retirement procedures. Where updated and brought the errors in dates of birth increase the length of service, it may lead to the to the attention of the irregular extension of employee service.  \nMinistry of Public Service within a specified timeline for The Accounting Officer explained that according to circular letter dated 17th Feb  \nappropriate action. 2017 on change of birth of public officers, the date of birth of a public officer  \nshall be that which was initially recorded unless unquestionable evidence to the  \ncontrary is produced and accepted by the responsible Permanent Secretary. We  \nintend to contact the affected staff to ensure their documents are reconciled  \nand updated. \na)", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 16, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures I undertook other special audit procedures to review the accuracy of the payroll The Accounting Officer including planning, budgeting and payments for the period of four years should reconcile (2019/2020-2022/2023). payrolls on a monthly basis to ensure that I noted that; salaries are paid accurately as per the a) total of 9 employees were not paid salary amounting to UGX. 15,612,101 salary scales and in the period under review leading to arrears. budget for annual salary increments b) Over-remittance of UGX. 177,500 and under-remittance of UGX. where necessary. In 509,893,088 of statutory deductions were made by the entity during the addition, the HCM period. system should be reviewed by Ministry of c) Over-remittance of UGX161,740,755 and under-remittance of UGX. Public Service to 7,395,927 of non-statutory deductions were made by the entity during the automate the period. increments since they are based on individual The Accounting Officer explained that; appointment a) Balabye Rose and Biira Annet had not accessed the payroll by 30th anniversaries. June, 2023 and Hannington Thabugha was not picked by IFMS during June 2023 salary processing. Therefore, the arrears in question relate Furthermore, overpaid to F/Y 2022/2023 and thus residual arrears. These have been amounts should be submitted to the Ministry of Finance for consideration of funding as recovered from residual arrears during financial year 2023-2024. beneficiaries, while b) And d) the officers in payroll processing chain are to undergo underpayments should thorough training to enhance their reconciliation skills. The officer in be budgeted for and HR office and Accounts will be supported by the Internal Audit section paid. to ensure proper reconciliation. b) Delayed deletion of employees from the payroll The Accounting Officer I noted that UGX. 12,267,816 was paid to 03 staff who had been retired should initiate a mandatorily. These resulted into financial loss to government. process of deleting these names on the The Accounting Officer explained that they have been faced with wage bill constraint leading to staffing gaps. We have continuously been applying for additional wage grant to enable us fill more posts. We shall continue to engage the responsible offices to enable us recruit the required number of staff for effective service delivery. Also, promised to engage the Ministry of Public Service and the Ministry of Education and Sports to have the staff structures for all education institutions in the Municipality updated. OTHER MATTER In addition", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 16, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], "page": 17, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "3.1 EDUCATION DEVELOPMENT GRANT  \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the Municipal Council received education development grant of UGX. 194,652,086 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.1.1 Positive observations  \nI noted the following areas were management had commendable performance;  \no Mitigation measures for projects/programs with related environmental and social impacts were undertaken.  \no Project activities were incorporated into the Municipality work plans and budgetary framework.  \ne The allocation of grant funding was done in accordance with the grant guidelines.  \no They did not pay for ineligible activities under Education Development Grant \n\u00b0 Education Development Grant transfers were correctly recognized in the financial statements. \n3.1.2 Areas of Improvement  \nIT noted the following areas where the Municipal Council needs improvement; \n3.1.21 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}]], "page": 17, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Selection of schools/projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the Municipal Council maintains an asset register of education facilities. However, the format of the asset register does not describe their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of projects/schools for works affects the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that there is an asset register and it\u2019s fully updated. However, on verification I noted that the asset register is not updated to capture the condition of the education facilities.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should have an up to date register of education facilities and their condition in the format required by Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments. \n3.2 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT ADDITIONAL FINANCING (USMID-AF)  \nUganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \nSN \\| Activity  \nPlanned Actual quantity quantity 1 Construction of Mboghoyabo Road  \n1.405Km 1.405Km 2 Construction of selected infrastructure sub projects in cluster 4.2Km  \n4.2Km  \n7 and installation of street lights \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; 3.2.1 Positive observations \nI noted the following areas where management had commendable performance;  \n\u00b0o The Municipal entered into a participating agreement with MLHUD in 2018 as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 19, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "oe All projects were included in the entity\u2019s workplans and budgets.  \noe Sub projects under MISG were selected in accordance with the approved criteria o The entity had environmental and social management plan for the projects.  \no The entity did not incur ineligible expenditure.  \no The entity obtained technical advice and specifications from MLHUD/PS/ST before implementation.  \ne Contract management teams were constituted.  \no All program funds were accounted for.  \no No funds were transferred to lower local governments to finance investments with in their jurisdictions.  \no All certified works had been paid for.  \noe Sub projects implemented the recommendations made by the M&E team. Financing under investment service cost was within the guideline.  \noe \n3.2.2 Areas of improvement  \nI noted the following areas where the Municipal Council needs improvement; \n3.2.2.1 Utilization of Program Funds  \na. Contract management  \nI reviewed the contract management flles and observed the following Irregularltles; \nThe Accounting Officer explained that delayed completion of the project was due to delayed commencement of works by the contractors due to delays in shifting utility lines.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should intensify the monitoring and also put the contractors to task to ensure that projects are completed and handed over. \n3.3  \nInspection for service delivery projects implemented in 2022/23  \nI reviewed two (2) projects with a total expenditure of UGX. 18,311,207,022 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nSN Sub  \nDetails of findings Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "project/Sub (Time, Quality, groups \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation(s)", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Construction of At the time of  \nThe Accounting Officer selected inspection on 5%  \nshould ensure that all infrastructure sub December 2023 the  \nworks on the project projects in cluster road works were still  \nare completed and 7 (4.2Km) on-going yet  \nhanded over within the according to the  \nextended contract Contractor: contract works should  \nperiod.  \nChina Railway be completed by 159  \n\\|\\|  \n18\" Bureau Co, December 2023 \\|  \nwhich is less than 10 \u0131 Picture of Saad Street  \nLtd \\| 2  \ndays from the date of taken on 5 December \\|  \n;  \ninspection \n2023 with construction of \\| Contract \n\\_ pedestrian walkway and > amount: \n\\_ guard rails being installed \\| UGX:7.7 bn \nAmount paid to  \ninspection date:  \nUGX:7.7bn  \n2 Construction of At the time of Mboghoyabo road inspection on 5% (1.405Km) December 2023 the \nThe Accounting Officer a.  \nshould ensure that all works on the project > \n4.0 OTHER ENTITY SPECIFIC FINDINGS 4.1 \nFailure to Undertake Annual Motor Vehicle Inspections  \nRegulation 34 (1), (3) of the Public Finance Management Act, 2015 provides that an Accounting Officer Shall be responsible for the management of the Assets and Inventories of the Vote, and that he shall cause the Assets and Inventories of a Vote to be inspected regularly and for written reports on the general condition of the assets and inventories and the storage facilities for the inventories, to be made", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "regularly.", "metadata": {"headings": [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], "page": 21, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Section F-i 8(d) of the Uganda Public Service Standing Orders 2021 require every government vehicle to be subjected to an annual inspection irrespective of age or condition. The PPDA statutory instrument No 13 of 2014 regulation 2 (1) and (2) states that \"For the purposes of disposal planning, an Accounting Officer shall, in each financial year, cause the public assets of a procuring and disposing Municipal to be reviewed, to identify the public assets to be disposed of in the following financial year. Regulation 122. (1) of the Local Government (PPDA) Regulations 2006 states that Disposal of council assets, including assets identified by a board of survey, shall be carried out in accordance with the Act, these Regulations and the guidelines. A review of the Municipal records revealed that the Municipality did not carry out annual inspection of its vehicles making it difficult for management to undertake effective service, maintenance and replacement plans. As a result, vehicles shown in the Appendix 4, despite being recommended for disposal in the Boards of survey of 2021/22, are still grounded in the Municipal yard and no action has been taken to have them disposed of. Failure to carry out effective service and maintenance or dispose of the Municipal vehicles could result into further deterioration of their condition and denial of services to intended beneficiaries. The Valuation of vehicles for disposal was initially delayed by the nominations of officers from Ministry of Lands and Ministry of works. However, the process of valuation for disposal is towards conclusion as the said officers have visited the said vehicles. We are waiting for their report. Attached is a letter requesting the Chief Government valuer to come and do the valuation and an attendance list for the In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting", "metadata": {"headings": [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}, [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}]], "page": 21, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS My 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's 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: e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the MC 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", "metadata": {"headings": [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}, [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}]], "page": 22, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "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; \n5.1  \nFunding of PDM Activities in the District  \nMoFPED released UGX.1.8 Bn to finance 18 PDM SACCOs in Kasese Municipal Council 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. 32,512,413 for the PDM Administrative costs, which was paid to PDCs. \n5.2 Observations  \nI noted the following areas where the Municipal Council had commendable", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}]], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "co The Municipal Council had an approved budget of UGX.32,512,413 for implementation of PDM activities and received all the budgeted funds of UGX. 32,512,413.  \nUGX 32,512,413 meant for PDM Administrative and Coordination activities was o \nutilized for the intended purpose and supported by relevant documentation. UGX. 1,800,000,000 was transferred to 18 SACCOs with evidence of submission \u00a9 \nof attestation form to the Secretariat. \nAll the 18 SACCOs were registered under the Cooperative Societies Act to ensure o \nthe legality of the organisation.  \nAll wards were included in the list of gazetted administrative units by MoLG. 0 \nAll SACCOs were funded with UGX. 100,000,000 each. 8 \nThe HLG core implementation team is fully constituted. 80 \no The beneficiaries were vetted by a village meeting convened by the enterprise group leaders and they accessed loans from the enterprise groups where they were members.  \nIn the PDM SACCOs, the bank account numbers were captured in the signed PRF oe  \nFinancing Agreement as guided, and the signatories to the bank accounts are the ones approved in the board resolutions.  \nAll Funds have been disbursed to the beneficiaries.  \no \n5.2.1 Areas of Improvement  \nI noted the following areas where the Municipal Council needs improvement; \n5.2.2 Planning and Budget Performance  \nI reviewed the Municipal Council approved work plan and budget for PDM activities and noted the following; \n5.2.3 Alignment of the Municipal Council Budgets to the PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the Municipal Council budget and work plans revealed that the 3 Divisions did not prepare priorities. \nFailure to incorporate priorities from the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that PDM is implemented through seven pillars however only pillar no 3 (Financial inclusion) has received proper guidelines and funding but Government has not yet issued proper planning and implementation guidelines for the other six pillars.", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}, [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}], "page": 25, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Divisions are identified and \ne No funds were disbursed to any of the 18 SACCOs in the 1\u201c Quarter yet UGX. 450,000,000 was expected per quarter.  \nNone of the SACCOs received PRF of UGX. 450,000,000 in the 2\u2122 Quarter.  \noe  \no None of the SACCOs received PRF of UGX. 450,000,000 in the 3 Quarter. \nAll 18 SACCOs received a sum of UGX.1,800,000,000 instead of UGX.450,000,000 quarterly disbursements in the 4\u2018 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 3 SACCOs received all the disbursement for the previous quarters in the last month of the FY. The summary is in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Quarter", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": ": SIR  \nRI CoE AORTA LAPT \nNo. of SACCOs that received PRF  \nSSIES RET EI  \nBORSA RE ES TET \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}, [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 26, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 26, "level": 2}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "T informed the Accounting Officer that the matter will be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation \n5.3.5 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems.  \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the MC, Parish and SACCO level and made the following observations; \nSN Governance \n\\| Observations Recommendation \\| Structure \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. HLG Core \u00b0 The MC did not The Accounting The Accounting Implementation prepare  \nTeams", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Officer explained Officer should ensure that PDM HLG core that the PDM HLG \nperformance implementation team core team is fully reports as is fully constituted. functional. evidence of However, they held  \nfunctionality. only one meeting  \nbecause of the late \nreceipt of funds. PRF was received from", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "25'\"/6/2023 to", "metadata": {"headings": [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "29'\"/6/2023 towards the end of FY \n2022/2023. A lot of uncertainty about the cash inflow of \nPRF made it difficult for us to \ncontinuously conduct PDM HLG core team", "metadata": {"headings": [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}, [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2. Parish", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nThe PDCs held 3 The Accounting The Accounting Development  \nout of A quarterly Officer \nexplained Officer should ensure Committees meetings. that 3 PDC meetings the PDCs always \nactivities. and make", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "difficult. e.g. funds for FY 2023/2024 have not yet been released, making it difficult for us to conduct meetings for Qtri and Qtr2.", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. General e The 10 sampled The Accounting The Accounting Meetings by SACCOs held Officer explained Officer should follow PDM SACCOs  \ntheir first general that there were a lot the guidelines while meeting more of uncertainties conducting the than 1 month about PDM strategy. General meeting. after  \ntheir This caused delays in  \nregistration. some processes.  \ne The PDM General Meetings  \nSACCOs did not were conducted but  \ninclude the bank after 1 month of  \naccount opening registration  \nresolution in the Bank accounts were  \nminutes opened urgently  \nbecause there was  \ntoo much demand  \nfor them from the  \nSecretariat. However  \nsubsequently ward", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "meetings", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "were conducted to have consensus on the bank and on the \n", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}, [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "4. PDM SACCO oe The members of Board the board did not fill in expression of interest forms prior to being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "The Accounting Officer acknowledged the short coming.", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "signatories", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": ".  \nThe Accounting Officer should ensure the board members are selected through the right procedures to enable having capable members. \nfunctional. It was \nhandy in organising communities  \nto \nreceive their PRFs. \nThe supervisory was not yet functional because funds were \nnot yet released. The loan  \ncommittee \nsomehow  \nlost \nrelevance  \nsince \nevery HHs under 39% is entitled to \nPRF and to Ugxim \nFailure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.3.6 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  \nThe LG and more specifically the TILED department shall support the Office of \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.", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Nature of Observations Recommendation registration  \nLicensing of All the 18 SACCOs The Accounting The Accounting PDM SACCOs were not licensed officer explained Officer should Under the to take on the that UMRA ensure the SACCOs Microfinance  \nbusiness of lending licenses SACCOs are licensed as Institutions  \nunder Microfinance that have been stipulated by the Money Lenders Institutions money registered Microfinance  \nAct  \nlenders act.  \npermanently by Institutions money MTIC. All the lenders act, 2016 As a result, PDM SACCOs are  \nenforcement of not yet  \nrecovery of PRF permanently  \nfrom beneficiaries registered. They  \nby the PDM were registered  \nSACCOs may be\\|in March 2022  \nlegally challenged and they have  \nleading to loss of not yet made the  \nfunds. \n5.3.7 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -  \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "The 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.  \ne Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For Purchase  \nGoods \nI made the following observations; \n\\| SN Activity Observations Recommendation . Wealth Ranking of The 10 sampled The Accounting The Accounting Households  \nparishes did not carry Officer explained Officer should  \nout wealth ranking that Wealth ensure that wealth during identification ranking was not ranking is carried of \nsubsistence their mandate / out so that the PRF households. prerogative. It funds are  \nwas done at forwarded to Failure to identify ward level eligible subsistence through the beneficiaries. households using the leadership /  \nwealth ranking tool Board of the  \nand select and SACCO.  \nimplement prioritized Beneficiaries  \nprojects may were determined  \nundermine the through a  \nachievement of pillar community", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 31, "level": 2}}, {"headings_1": {"content": "signatories", "page": 28, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2. Selection and\\|o Ten wards The Accounting The Accounting Implementation of selected flagship Officer explained Officer should Prioritized/Flagship projects that that Kasese MC ensure that each", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "were inconsistent had priorities parish selects with the LG selected in flagship projects selected priority FY2021/2022. that are consistent commodities. Households were with the LG trained to selected priority Failure to select and prepare Business commodities. implement prioritized Plans according  \nprojects may to the priorities,  \nundermine however, since  \nachievement of the funds go directly  \npillar objectives. to the bank  \naccount or phone  \nof the household  \nbeneficiary there  \nis limited control \non \nwhich enterprise they venture into, but \nLack of recourse in  \nfunds available. form of insurance  \nwill expose the  \nfarming enterprises  \nto the adverse  \neffects of climate  \nchange and may  \nresult into failure to  \nrecover the loan  \nfunds. \n5.3.8 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Two (2) beneficiaries in one (1) PDM SACCO had implemented different projects e \nOne beneficiary in one PDM SACCO had a non-existent project. e  \nDetails are in Appendix 6 \nNon-implementation of the planned activities undermines the achievement of PDM objectives. Furthermore, the PDM SACCO has lost funds due to non-existent projects on ground. \nThe Accounting Officer responded that they will conduct monitoring exercises to follow up, assess and guide on the implementation of the strategy. However, control of what a house hold should invest in is difficult since they receive money directly on their phones or bank accounts.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}, [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}], [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}], [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 32, "level": 3}}], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should enhance monitoring of the PDM activities to ensure beneficiaries are activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 32, "level": 3}}], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source  \nApproved budget Actual Collections Variance i Tax \n\\| Revenues Freak Be \\_\\_\\_\\_  \nSe Baer et \n\\| Local Services Tax \n2 Land fees 47,536,750 3 \n4 \\_\\| Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "64,809,315", "metadata": {"headings": [{"headings_0": {"content": "64,809,315", "page": 33, "level": 8}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Non-Tax Revenues  \n5 Other Property income La  \n6 Dividends \\|  \n7 Rent 25 435 313 8 Other property income (disposal of assets) Pf  \n\\_ \n9 Sale of goods and services  \n10 Administrative fees and licenses \n11 Court fines and Penalties 12 Other fines and Penalties \\|  \n13 Miscellaneous Revenue", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}, [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}], [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}]], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "eas", "metadata": {"headings": [{"headings_0": {"content": "eas", "page": 33, "level": 4}}, {"headings_1": {"content": "EEE", "page": 33, "level": 6}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 33, "level": 4}}, {"headings_1": {"content": "eas", "page": 33, "level": 4}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "33,687,020", "metadata": {"headings": [{"headings_0": {"content": "33,687,020", "page": 33, "level": 8}}, {"headings_1": {"content": "eee", "page": 33, "level": 4}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "33,687,020", "page": 33, "level": 8}}, {"headings_1": {"content": "eee", "page": 33, "level": 4}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "es ee", "metadata": {"headings": [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "a  \n\u201c 7,160,667 [Total Revenue 7,878,344 \n30 \nAppendix 2: Implementation of planned outputs Fully implemented out-puts \nNo Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}, [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}], [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}], [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}]], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 34, "level": 2}}, {"headings_1": {"content": "es ee", "page": 33, "level": 4}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Out-put", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 14-PUBLIC SECTOR 03-Human 14050603- In- service training 010008-Capacity \nTotal Out-put Total No Number of fully expenditure activities in implemented activities UGX \u2018000\u201d the out-put  \n9 9 TRANSFORMATION Resource programs developed & Strengthening 403,664  \nManagement implemented to enhance skills  \nand performance of public  \nofficers  \n\\|  \ni 2 eucation 1203010601 Basic I Ei i 169,426 9 9  \n12-HUMAN CAPITAL \nRequirements and Minimum", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}, [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}], [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sports", "metadata": {"headings": [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "DEVELOPMENT \nSR \nstandards met by schools and  \nand skills . services", "metadata": {"headings": [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}, [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}], [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 34, "level": 8}}, {"headings_1": {"content": "Sports", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "nn institutions \nPartially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 34, "level": 8}}, {"headings_1": {"content": "Sports", "page": 34, "level": 1}}, [{"headings_0": {"content": "training", "page": 34, "level": 8}}, {"headings_1": {"content": "Sports", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Sub-program PIAP-Outs \n573,090 18 18 \nBudget Out-put Total Out-put TotalNo Number of No of partially No of activities expenditure activities fully implemented that were not UGX 000\u201d in the implemented activities implemented output activities  \n1 en 7 5  \n09-INTEGRATED 03-Transport  \n17.907 543  \nTRANSPORT Infrastructure 260010-Road foes  \nSit ae trea tg .  \nINFRASTRUCTUR \\| and Services  \nRehabilitation  \nrehabilitated! nail ane  \nE AND SERVICES Development  \nmaintained.", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}, [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}], [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "17,907,543", "metadata": {"headings": [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "31 \nAppendix 3:Utilization of the wage budget \nDepartment Name  \nApproved Budget lei Revised Budget Warrants UGX. Payments UGX. Unspent Balance UGX. UG UGX. UGX. \nAdministration  \n315,544,211 1,316,254,885 1,631,799,096 1,631,799,096 452,560,918 1,179,238,178 \nFinance 141,000,000 141,000,000 141,000,000 138,588,366 2,411,634 \nStatutory bodies 48,000,000  \n48,000,000 48,000,000 43,206,845 4,793,155 \nProduction 60,600,000 88,200,000 148,800,000 148,800,000 40,278,613 108,521,387 \nHealth  \n4,777 ,601,357 5,478,513,655 10,256,115,012 10,256,115,012 4,861,572,067 5,394,542,945 \nEducation", "metadata": {"headings": [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}, [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "metadata": {"headings": [{"headings_0": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}, {"headings_1": {"content": "17,907,543", "page": 34, "level": 1}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Works", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "173,000,000 22,800,000 195,800,000 195,800,000 178,830,055 16,969,945 \nNatural resources 93,600,000 8,400,000 102,000,000 102,000,000 93,176,500 8,823,500 \nCommunity based services 58,324,000", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}, [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}], [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- 58,314,000 58,314,000 54,397,509 3,916,491 \\|", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Internal Audit 22,528,000 eee 22,528,000 20,192,565 2,335,435 Trade, industry and local development 22,307,000", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- 22,307,000 22,307,000 21,933,194 \\| 373,806 \\| TOTAL  \n10,073,428,639 13,377,418,241 23,450,846,880 23,450,846,879 11,060,184,753 12,390,662,126", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "32 \nAppendix 4: Grounded Motor vehicles and Equipment \nS/n Type of M/v or M/cycle", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}, [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Registration", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 1}}, {"headings_1": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Tractor Holland  \nUAJ 149X", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 1}}, {"headings_1": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "|__|", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2 Tata Skip Loader  \nUAJ 165X \n3 Bitumen boiler \na Tipper Lorry Jiefang  \nLG 0042-18 \n3 Pedestrian roller  \nNo. 011321 \n33 \nAppendix 6: Project implementation \nParish  \nName of PRF Loan Loan Project Status of the Name Name SACCO beneficiary Amountas Amountas funded project per SACCO per  \nrecords  \nhousehold \nevidence provided \nil. Kasese Nyakabingo Nyakabingo Musubaho 1,000,000 1,000,000 Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}, [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Al well |", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Municipal III III-Bulembia Habib \n\u2018\\| implemented council  \n\\|  \n\\| \nKajoina 1,000,000 1,000,000 Bean selling Well  \n\\|  \nGertrude \\| implemented \n", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}, [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Kasese Nyakasanga Nyakasanga Mwangye Isa 300,000 300,000 Butchery /  \nThere\u2019s no \\|  \nN  \nMunicipal III III-", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Poultry \" clear plan for \\|  \ncouncil Nyamwamba \nby vt \\| him to Ss \\|\\| receive the \\\\ UGX.700,000 \\|  \n\\| since the  \n>\\| system does  \n\\_  \n\\_/\\| not accept a beneficiary to \\|\\|  \nreceive PRF  \n\\|  \n\u2018\\| twice Busingye Jane 1,000,000 1,000,000 \\| Poultry  \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}, [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "em \u2014", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. Kasese Kamaiba Kamaiba Muhindo \\| Amos 1,000,000 1,000,000 Poultry  \nWell  \n\\|\\|  \nMunicipal Central 7 implemented council  \n\\| BUBEN. IL", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "34 \nBusimba 1,000,000 1,000,000 Piggery Implemented Patrick \nKasese Rukooki Rukooki- Mukankusi 1,000,000 1,000,000 Maize ey Well Municipal Nyamwamba Beatrice \ngrowing i: Ms implemented council \\| IE Munuge Aisha 1,000,000 1,000,000 Poultry = Well", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}, [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "a \nKasese Base Camp Base Camp- Mugisha Hillary 1,000,000 1,000,000 Maize \nNo project Municipal Central \\| growing  \ncouncil  \nKanyunyunzi 1,000,000 1,000,000 Poultry \u201ces - Implemented EL.  \nAnnet", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sse", "metadata": {"headings": [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kasese Nyakabingo Nyakabingo Ithungu 1,000,000 1,000,000 Bee keeping  \nImplemented \\| \nMunicipal II II-Central Rosette council \nZ  \nIthungu Hellen 1,000,000 1,000,000 Beans and  \n=\\| Well  \nmaize \u2018\\| implemented \nKasese Namuhuga Namuhuga- Mukerghe 1,000,000 1,000,000 Coffee \n4 Well \nMunicipal Bulembia Janakeison processing implemented \\_  \ncouncil  \nSe  \nKobusinge 1,000,000 1,000,000 Well =\\| \nMargret Bright implemented \\| \nKasese Nyakasanga Nyakasanga Basemera 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}, [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "229) Well", "metadata": {"headings": [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}, {"headings_1": {"content": "Sse", "page": 38, "level": 5}}], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Municipal II II- Agnes  \n\\|\\| implemented council  \nNyamwamba \n35", "metadata": {"headings": [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}, {"headings_1": {"content": "Sse", "page": 38, "level": 5}}, [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}, {"headings_1": {"content": "Sse", "page": 38, "level": 5}}]], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}], "table_of_contents": []}
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