diff --git "a/reports/chunks/Kassanda District Local Government Report of The Auditor General 2023.chunks.json" "b/reports/chunks/Kassanda District Local Government Report of The Auditor General 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kassanda District Local Government Report of The Auditor General 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASSANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL,", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL,", "page": 1, "level": 1}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL,", "page": 1, "level": 1}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL,", "page": 1, "level": 1}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of Contents \n. \nTable of Comte tts \nii vcasss cscsniics cass aonnenesenseneneuraneenncsnsen anaveraursnannarsnsnrerenosenevanunevstveevestseeteveevaneestrensmeneuva \nvewwa \nLBS 1 iii cre csenseasseremers a sonnnms nensrmnanonnnnnennnaenenncecnnnem nrmnsemnsen \nsevemnschriu omnes eaustesmpsqocoiae eae \nCPN \n1 essen ous 2s tai sn EDN kecoananonnnen une nano ann \nns nase nennen nern ts \nBASIS FOR DPERITON] \n1 \u201eeu wann an nenn nen nennen een \nnennen nee \nDIE LIT ree 1 rrr gen nenne ne Ener \nEee een \n1.0 Implementation of the Approved Budget... 1 \n2.0 Management of the Government Salary Payroll \n9 ......0.cccccccccccssssssssessesessteseeecsussessesestesersesees \nEMPHASIS OF MATTER..u....cecccsssseeseseesessesessssssssescevcsscsesscsesscsssessetsnsusscsusavsassussssassessesavsesesarensancaneaves 12 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 12 \nOTHER MATTER.......ccsccssssseesssssssessssssnnsssessnnnmsesesnnuessssstsesesssuiseesssnneensstsssnuemestesseeesttaseeeseeeses 12 4.0 Implementation of Key Government Grants/ProgrammMes .......ccccescsssscsesesessestesesessesseseeess 12 4.1 District Rural Water Supply and Sanitation Conditional Grant... 13 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.......uacaaccees.. 16 4.3 Education Development Grant... 19 \n+4 MIETE Sale Iriaanklorn \n21 ernennen \nnennen rennen \n5.0 Management of pension and gratuity......eeeessseenenennnnennenennnnnnnnnn 23 OTHER INFORMATION .......cccccssecessessssesesseseseeseseenssesesvsscacsususscsvsessssavevssseesesevevensevsveneavenssensasetaveseteeees 24 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........ccccccccssescesteseseeees 25 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 25 OTHER REPORTING RESPONSIBILITIES .......c.cccccccsccsscsesssscssessesusssesessesvesesecsveacsnssesavsvesesaesusaeaseeees 26 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...0..c.ccccscccsccscssesessessessestseteeteees 26 6.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 26 \n\u00c4PPENT\u00c4TCHS humanen 37 mann nene nunnennnenn nennen ons onan otunneeetuabssineognigea Er EEE wer \nEen", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 3}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government FY Financial Year \nGoU Government of Uganda HC Health Centre INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LG Local Government \nLLG \nLower Local Governments MoES \nMinistry of Education MoFPED \nMinistry of Finance, Planning and Economic Development NIRA \nNational Identification & Registration Authority PBS \nProgram Budgeting System PDC \nParish Development Committee PDM \nParish Development Committee PFMA \nPublic Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets PRF \nParish Revolving Fund SACCO \nSavings and Credit Cooperative Organization SC Sub County \nTC Town Council \nToT Training of Trainers", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASSANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON, SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kassanda District Local Government, which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kassanda District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of the District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.35,141,807,306 out of which UGX.33,242,808,772 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % , UGX UGX fundin 1 Recurrent (Wage) 21,662,774,132 21,080,418,654 97% 2 \\| Recurrent (Non-wage) \n5,689,908,026 5,220,442,886 \\| 89% 3 Development 7,789,125,148 6,941,947,232 \\| 92% Total 35,141,807,306 33,242,808,772 95% \nOut of the total warrants of UGX.33,242,808,772, I reviewed the utilisation of warrants worth UGX.25,678,395,598 (77%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual %age out of (UGX) expenditure total warrants \n1 Wage expenditure(General staff 19,499,644,365 19,499,644,365 59% salaries, expenditure gratuity \nand pensions) \n2 PDM audited 89,802,105 \\| 19,589 \u201a446,470 194,81 59% - 3 Education grant - Formerly SFG 1,958,748,331 21,548, 801 65% \n4 Microscale irrigation projects 231,060,095 21,779,254,896 66% \n15 Water development grant (Piped 730,262,936 813,316,021 74% \n5 UGIFT (Infrastructure) 2,303,798,189 \\_24,083,053,085 24, 72% water, and Rural water and \nSanitation grant) \n7 URF Road rehabilitation 865,079,577 25,678,395,598 77% maintenance fund and DDEG \nTotal of the utilised warrants 25,678,395,598 \naudited", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 0 set", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 7, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Human Capital Development 520,551,400 493,997,620 95 Total 536,551,400 493,997,620 92% \nThe \nthat was not warranted was meant for some of the \n.\\_No Observation Recommendation \nSensitize the community on HIV/AIDS. \ne \nCarry out activities aimed at controlling TB and malaria. e", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 7, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Supply of medical equipment for Kijuna HC II\n2. Upgrade of Namabaale HC II to ITI", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Refer to Appendix 5 (a & b) for details. \nThe Accounting Officer explained that supply of Kijuna HC II medical equipment was completed late and payments could not be effected while re- voted funds for Namabale upgrade was delayed hence works would not be implemented on time. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and DDEG \nI sampled two (2) roads under URF activities and two (2) out of three (3) DDEG activities with a total expenditure of UGX.138,116,143. The significant findings are provided in the table below. \nN Progr Activity Sour Total Pictorial Summary of Audit o. amm details ce expenditure evidence findings (Time, conclusion e of (UGX) Quality, \nfund Quantity, Cost s \nand \n", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Integr Routine URF 19,996,000 ated \nmechanized \nTransp maintenance \nort of 15 km of \nInfrast Kassanda 3 \nructur Kalamba road \ne and \nServic \nes", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Functionality) \nAt the time of Value for \\| \nrn 3 inspection, the money was ' \nH \u2018\\| road works achieved ~~ were not \n\u2018\\| fully implemented. as works done However, culverts were being were not planned spoilt and in swampy service sections and a delivery not aaa \\|\\| major part of the attained as [ a \\_4\\| road was flooded planned. \n\\| creating a big ditch \n\\| 1 hindering transport \n= for users", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Develo Completicn- of DDE 70,646,143 pment the district G \nPlan administration", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 11, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nImple block menta \ntion \n~~] \nPlanned finishes Planned \nworks \n\\| I Administration were fully \n\\| on the for the FY \n\\| block were implemented completed at the and were \\| \ntime of inspection satisfactory \nPurchase of DDE 26,474,000 = \u201aAll furniture and Furniture ; \nSe furniture and G \n\\| Leh \\| filing cabinets planned for was \nfilling cabinets \nes purchased and was purchased EN distributed in and delivered N \nAV \\| corresponding to respective \\| departments for offices for use \n\u2014 USE \nTotal \n138,116,143 \nThis hinders transport for the road users along this road and deters service delivery to the community along the stretch. \nThe Accounting Officer explained that the low spot where water over topped and the road required installation of culverts, low spot raising and filling. These activities were not part of the scope implemented due to inadequate budget. However, these activities were prioritized in the FY 2023/24. \nRecommendation \nI advised the Accounting Officer to roll over unimplemented road works to the next period and ensure that funding received is used for the budgeted purpose thereby implementing the prioritized works along the affected road. Furthermore, culverts should be part of the scope of works for dark spots like swampy areas. \n1.7.2 The service delivery under focus areas \nI sampled eighteen (18) out of fifty-three (53) activities in Four (4) focus areas with a total expenditure of UGX.3,975,662,102 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 4.4 of this report. \n: [SN \\| Focus Area \nAmount spent Key Observation", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 11, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implication (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 11, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \u00ab Construction of a new HC \\| II in Kijuna SC was \ni \ni \n: \\| \n\\| \n' completed and pending minor snags like installation of lights but pending commissioning and usage \n\\_e Upgrade of Namabaale HC II to III was at a standstill as the contractor was not onsite. \n' \n\\_ Construction of a 4-unit staff house and a 2-stance lined VIP latrine at \\| \n\\| \n\\| Kyansansuwa HC III was \ni ll \\| \\|\\_complete and put to use\\_ \\} 5 \nal \\| 3. \\| Education \n515,198,705 \\|e All five (5) inspected \\| \\| ' \\| \nDevelopment \\| \n\\| projects including \\| \\| Grant i \\| construction and \\| i \nrenovation of classroom \\| blocks, construction of staff houses were \n", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 12, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microscale \n44,800,000 \\| e Two (2) Demonstration \"irrigation sites for Micro-scale Irrigation program were completed and were \\_operational \n3,975,662,102 \\|", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 12, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I \nDLG resulting in un-utilized warrants- of JGX.1,532,291,679 District and is availed \\| representing utilization of 92% as summarized in the table below timely to ensure and detailed in appendix 6; \ntimely implementation of planned activities. Approve Supple Revise Paymen Unspen \nd menta d nts ts (UGX) t \nBudget ry Budge Balanc \n(UGX) (UGX) t e \n(UGX) \n15,437,6 4,731,9 20,169, 18,637,2 \n09,740 08,136 517,87 26,196 \n6 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. \nThe Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to access the payroll due to delayed recruitment since the funds were released towards the end of the Financial Year in April 2023, making it hard to absorb in a very short period. \nI informed the Accounting that this issue would be brought to the attention of relevant authorities. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,498 employees on the IPPS payroll of which I advised the 1,299 (86.7%) were fully verified, 157 (10.5%) partially verified and Accounting Officer to; 42 (2.8%) did not show up. \ni. Use the verified \npayroll as a basis of In addition, 10 individuals had not accessed the payroll by end of \nupdating monthly June, 2023. These were captured as new records in my payrolls for paying determination of the District wage bill.", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 12, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], "page": 13, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "emoluments. \nThe following observations were made; \ni. Engage the concerned Service \na) Out of 1,299 (86.7%) employees appeared for the validation Commissions and exercise and presented all the pre-requisite documents to obtain \nminute \nconfirm their existence and regularity of recruitment. \nextracts for the \nemployees to be b) 157 (10.5%) employees appeared for headcount were partially validated", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}, [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}]], "page": 13, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 2}}], "page": 13, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "question after exit from the District. \nexplanation for thirty-seven (37) iii. I further noted that Thirty seven (37) individuals who were who were not paid UGX.679,542,832 in the last four years, were not accounted for accounted for and these were omitted from the validated vi. To ensure prompt payroll. \nupdates of the payroll going d) Ten (10) individuals whose names were not on the District's forward for both payroll by June 2023, appeared for the validation exercise. \nnew staff and those These individuals were included on the validated payroll, upon \nwho exit the entity. confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that; \ni. Management had written to the respective District Service Commissions and Uganda Prisons Service requesting for first appointment minutes of the affected employees. \nii, Some employees had dropped off the payroll including those who had delayed to access the payroll due to insufficient wage while others had dropped off the payroll due to system issues. 2.3", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 2}}, [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 2}}]], "page": 14, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], "page": 16, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne There was proper budgeting as per required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Absorption of DRWSSCG \u2014 Development grant \nOut of the total program receipts of UGX.725,067,310, UGX.715,448,121 was spent by the District resulting in an un-utilized balance of UGX.9,619,189 representing a utilization level of 98.7%. \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. \nThe Accounting Officer explained that unspent funds were meant for borehole drilling and other development projects whose contracts were awarded and paid for as admeasurement whereby actual measurements of quantities in the field are paid and the balance was insufficient to have another facility installed. \nRecommendation \nI advised the Accounting Officer to always through council identify and approve other low cost projects that can be implemented for better service delivery instead of leaving funds warranted unspent and swept back. \n4.1.2.2 Fairness in the distribution of projects \nParagraph 5.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 provides that during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.725,067,310, I noted the following, as further detailed in appendix 7; \na) The sub-county that got the most allocation was number 5 out of 10 in the ranking based on need, \nb) The sub-county that got the least allocation was number 10 out of 10 in the ranking based on need, \nc) The deprived sub-county was number 6 out of 10 in the ranking based on allocation received, and \nThe least \nwas number 10 out of 10 in the \nbased on", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}]], "page": 16, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "wim \n= \nIT advised the Accounting Officer to prioritize spending more resources to these needy sub counties through cheaper water supply methods like community rain water harvest tanks. \n4.1.2.3 Special Consideration of Seed Schools and Health Centres \nSec 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that only 3 out 5 (60%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community as detailed in appendix 8. \nAs a result, UGIFT projects that had water constraints or surrounding communities did not benefit from water sources that were supposed to accompany the projects at the seed schools. \nThe Accounting Officer explained that Manyogaseka Seed SS is located in a sub county which has a low water yield but a rain water harvesting tank has been installed and NWSC has laid a pipeline on which the community and school is to benefit while Makokoto Seed SS is still under construction and plans are underway to provide water in FY 2024/2025.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that community rain water harvest tanks are prioritized for these schools and other areas in these sub counties for better service delivery and compliance with the guidelines. \n4.1.2.4 Preparation and submission of quarterly reports \nSection 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. 10th", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that during the period under review, there was Ebola outbreak that led to total lock down that affected movements to deliver the documents in time and promises to submit both soft and hard copies and on time in the preceding period. \nRecommendation \nI advised the Accounting Officer to resort to other methods of submission like soft copies in case of justifiable reasons. Besides the last 2 quarters cannot have been delayed by the outbreak hence need to be justified. \n4.1.2.5 Functionality of projects \nExisting water facilities \nI noted from review of the annual work plan/situation report that 23 out 243 water facilities were not functioning as shown in appendix 9 (a). \nNewly constructed water facilities \nPhysical inspections carried out on the 12/10/23 on a sample of 6 out of 11 sites of 3 implemented projects revealed the following; \nI considered 1 out of 3 (33.3%) of the projects as being fully functional since the installations in all 3 of the visited sites were complete with reasonably good yields and being used by the community. \nI considered 2 out of 3 (66.7%) of the projects as being partially functional. Of the installations in all of the visited sites of these projects, all the 3 sites visited were complete in the phase so far implemented but were pending the water installation and connection for supply to the user communities. Details in appendix 9 (b). \nNon-functional and partially implemented projects derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that a total of 12 boreholes have been earmarked to be rehabilitated in FY 2023/24 and 11 communities through community contributions have since repaired other non-functional sources. The new non- functional projects were in phases and phase i was fully implemented in FY 2022/23 and phase 2 which is the final stage of the system is due to be completed in FY \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKassanda District budgeted and received UGX.3,639,160,696 (100%) to the implement the programme. The District spent UGX.3,103,798,191 (85%) leading to un-utilized funds of UGX.535,362,505 (15%). The following activities were", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "undertaken;", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Activity \nPlanned Actual quantity quantity 1 Construction of Makokoto Seed School \n1 1 \n2 Supply and installation of medical equipment for Kijuna HC III Assorted \nAssorted \n3 Completion of Kijuna HC III \nAssorted Assorted", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4 Completion of Manyogaseka Seed School", "metadata": {"headings": [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 1 5 Completion of a staff house at Kyasansuwa HC III \n[1 1 6 Completion of upgrade of Namabaale HC II to III \n1 0 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all implemented UGIFT activities were budgeted for. \ne The District had land titles for the four UGIFT construction projects", "metadata": {"headings": [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}, [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}], [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}], [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The two (2) UGIFT projects in the Financial Year under audit were awarded in e \ncompliance with the applicable PPDA guidelines. \noe All funds worth UGX.3,103,798,191 relating to water projects were sufficiently accounted for. \ne The District prepared monitoring reports as evidence of monitoring the implementation of UGIFT activities. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Funding and absorption of UGIFT funds \nThe Accounting Officer explained that the supplementary budget was released in April 2023 which was too late. There was delayed delivery of medical equipment for Kijuna HC IIT and payment would not be completed. Furthermore, there was delayed re-voting of the funds for Namabaale upgrade which affected the contractor\u2019s cash flows hence delayed implementation.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure continuous monitoring is done to ensure that these projects are completed and with right quality to achieve value for money and intended service delivery. \n4.2.2.2 Non-deduction of WHT \nSection 123(1) of the income tax Act requires a withholding agent to pay to the commissioner any tax that has been withheld or that should have been withheld under this Part within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. \nA review of expenditure vouchers revealed that WHT of UGX.7,049,551 was not deducted from payments made to Contractors of UGIFT projects. Details in appendix 10. \nAs a result, the District risks exposure to penalties from the Uganda Revenue Authority (URA). \nThe Accounting Officer explained that the supplier was WHT exempt. However, on verification, the supplier was not in the 2022/23 exemption list.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to recover the funds for onward transfer to Uganda Revenue Authority. \n4.2.2.3 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \ncontract documentation revealed that 2 UGIFT \nthat received \nsupply of medica! equipment for Kijuna HC IIT was delayed and this led to part of the funds being swept back. Details in appendix 11. \nAs a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that there was a delayed procurement process for equipment which caused a delay in its delivery and payment could not be effected at the closure of the financial year. The contract for construction of Makokoto Seed SS is still valid until 5\" December 2024 and the contractor on site with the current physical and time progress of 78.5% and 56.5% respectively putting him ahead of schedule.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 22, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that equipment funds are re-voted and arrears paid, monitoring and supervision of the seed school should be maintained to ensure that quality works are completed timely. \n4.2.2.4 Status of implementation of UGIFT activities for Financial year 2021/22 \nI undertook procedures for projects implemented in the FY 2021/22 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. \nAudit inspection revealed that works were completed at Kijuna HC III, Manyogaseka Seed SS and staff house at Kyasansuwa HC III. However, works were stalled in upgrade of Namabaale HC II to III and open septic tank ditches were maintained on site. It was further observed that though Kijuna HC III was complete, it was not use commissioned and put to use. Details in appendix 12. \nFailure to complete works and commission completed projects all lead to delayed service delivery. With stalled projects, shoddy works may arise while open septic ditches pause risks to neighbouring communities. \nThe Accounting Officer explained that there was delayed revoting of the swept back funds and the contractor's certified works could not be paid. However, the contractor is back on site and the current work progress stands at 75.8%. The construction of Kijuna HCIII was completed but snags were identified, the contractor is back on site rectifying them so that the facility can be commissioned. \nI advised the \nrenovation, one 5-stance ined -latrine and one 2-stance drainage latrine with 2 bathrooms at various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas were management had commendable performance; \no The District incorporated all its education development grant project activities totaling into the district plans and budgetary framework. \noe The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], "page": 23, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "metadata": {"headings": [{"headings_0": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| a Procurement monitoring and \n0 = e installation Awarenessoffarmers 22 \n3 I \\| Wald \nTen 94 \u201a344, 044 \\| \\_Conducting 35) \u201a017", "metadata": {"headings": [{"headings_0": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}, [{"headings_0": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}]], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "farm visits OOo RE N | 379 |", "metadata": {"headings": [{"headings_0": {"content": "farm visits OOo RE N | 379 |", "page": 25, "level": 3}}, {"headings_1": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "farm visits OOo RE N | 379 |", "page": 25, "level": 3}}, {"headings_1": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[0", "metadata": {"headings": [{"headings_0": {"content": "[0", "page": 25, "level": 3}}, {"headings_1": {"content": "farm visits OOo RE N | 379 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "FRE", "metadata": {"headings": [{"headings_0": {"content": "FRE", "page": 25, "level": 1}}, {"headings_1": {"content": "[0", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "FRE", "page": 25, "level": 1}}], "page": 27, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 30, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}], "page": 31, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that Parish/Ward priorities through Sub Counties/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. \n6.3.2 Delayed release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development Parish Funds to PDM SACCOs, \nSubsequently Continuous follow-ups were made and funds were later released and received as expected on SACCO Accounts.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the relevant authority. I advised MoFPED that budgeted funds should be released timely to enable achievement of intended activities. \n6.3.3 Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that all the 92 PDM SACCOs in the district had not disbursed any PRF received of leaving UGX.9,200,000,000 (100%) undisbursed in the Financial year under audit. \nFailure to disburse Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that this was due to delayed implementation of preliminary activities of the PDMFIS due to delayed trainings of the district core team in PDMFIS and creation of login credentials by the master trainers from the Ministry. Furthermore, the Ebola outbreak and restricted activities for over 5 months in the district delaying implementation of the program.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the program is closely monitored and intended beneficiaries approved and disburse loans so that program objectives are achieved. \n6.3.4 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, \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA 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 internal control systems. \nThe 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 that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \n=\\| Governance Observations Recommendation Structure \nHLG \nCore e Out of 4 quarterly performance I advised the Accounting Officer Implementation reports, 2 were prepared. \nto; \nTeams \ne There was no training of the PDM e Ensure that constituted PDM enterprise groups and SACCOs, HLG core implementation and, \nteam is functional and prepares all quarterly This negatively affects mobilization, performance reports for sensitization, data collection and follow-up on the program training of PDM enterprise groups and \nSACCOs. \ngoing forward. \ne Ensure that household and enterprise group leaders are The Accounting Officer explained trained in compliance with the that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], "page": 33, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The team couldnt sit regularly because of the restrictions during \nutilization. thus undermining the objectives of the PDM.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that \nthe guideline defined that each parish \nreceives 250,000/= per quarter and \nthat is the amount the ministry of \nfinance sends per quarter per parish. \nGeneral Meetings e All 10 sampled SACCOs held their I advised the Accounting Officer by PDM SACCOs \nfirst general meeting more than 1 to closely monitor and supervise month after their registration. \nthe SACCOs with the support of e In all 10 sampled PDM SACCOs, the the Core team for vetting criterion following the PDM implementation of team to SACCO byelaws was not ensure adherence to the PDM approved/not included in the guidelines. \nminutes/agenda \ne by the time of the first general \nmeeting, all 10 sampled PDM \nSACCOs had already received funds \nFailure to hold a first General Meeting in the stipulated time and follow the vetting criterion may lead to mismanagement of SACCO funds.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 34, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that \nSACCOs had to undergo trainings on \nwhat to deliberate on during the \nAGMs and to guide on subsequent \nlayers of SACCO management. The \ntrainings were delayed by the Master \ntrainer who had not trained the \nDistrict Core team in the one-month \nperiod after registration. On criteria \nfor vetting committee, the entity had \na capacity gap in the SACCO boards \nand this will continue to be built. \nPDM SACCO Board e All 10 sampled PDM SACCOs with I advised the Accounting Officer fully constituted Boards did not to closely monitor and supervise hold regular Board meetings. \nthe SACCOs with the support of the Core team for Failure by the board to hold regular implementation of team to meetings may lead to ensure adherence to the PDM mismanagement of the SACCOs due guidelines. \nto the lack of appropriate oversight. \nThe Accounting Officer explained that \nFailure- to- constitute: all committees and sub-committees undermines their objectives and may lead to failure to achieve the intended program activities. \nIn addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that a capacity gap was identified in documentation by the PDM SACCO committee members and some of the committees were rendered inactive due to revision of the guidelines. For example, the marketing committee can only sit during the harvesting time when produce is available. In the proceeding period, the committee members will be supported to carry out their roles. \n6.4 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 34, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nDelayed training. of ToTs and failure to prepare a training report may lead to delayed mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 35, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the \nconsolidated report was not submitted to the \ncoordinator as we always submitted softcopies \nof each training, however the consolidated \nhard copies of the report is going to be \nsubmitted. \n2, Training of Local e Training of local experts was not carried. \nI advised the Experts \nAccounting Officer to Failure to train local experts may lead to low ensure \ntraining mobilization, acceptance by local community reports are always and inappropriate use of PRF by households made by the and enterprise groups. \nresponsible officers other than relying on The Accounting Officer explained that the the trainers report training was done by the master trainers from themselves. \nthe PDM secretariat and by the time of audit \nthe trainers had not fed us with the copy of \nthe report. Follow-ups with the master trainers \nhas been made and the report is yet to be \nreceived. However, no evidence was provided \nto this effect. \n3, Training \nof e The HLG core implementation team did not I advised the Households and provide evidence for training households Accounting Officer to Enterprise Group \nand enterprise group leaders in 10 sampled ensure that household Leaders \nparishes on household visioning and and enterprise group enterprise analysis. \nleaders are trained in compliance with the Lack of training on household visioning and guidelines. \nenterprise analysis may ultimately deter the \nsocio-economic transformation aspirations with \na major focus on income levels and the quality \nof life they want to live. \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \nThe Accounting Officer explained that the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 36, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "A SACCO shall-not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation registration \nLicensing of PDM All 10 sampled SACCOs were not licensed to I informed the SACCOs Under the take on the business of lending under Accounting Officer Microfinance \nMicrofinance Institutions money lenders act that the matter would Institutions Money as detailed in Appendix 16. \nbe brought to the Lenders Act \nattention of the As a result, enforcement of recovery of PRF relevant authority to from beneficiaries by the PDM SACCOs may harmonize \nthe be legally challenged leading to loss of guidelines. The PDM funds. secretariat should The Accounting Officer explained that there ins", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 37, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "whe", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 37, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "was no insurance policy for SACCOs under insurance probationary registration. \n6.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users f handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 37, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Selection \nand \u00bb All 10 sampled parishes did not select any I advised the Accounting Implementation of flagship projects contrary to the Officer to ensure that Prioritized/Flagship guidelines. \nparishes select flagship Projects \ne14 out of 20 sampled farmer projects for guidance to enterprise/households implemented enterprise groups in line projects that are not from the priority with the guidelines. commodity list. Details are in Appendix\n2. In case of any changes the Secretariat should be Failure to select and implement prioritized informed. \nprojects may undermine achievement of the \npillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the chosen projects by the households was at their discretion and according to their preferences and business plans after undergoing trainings in the selected projects according to the guidelines but in the proceeding periods, the enterprise groups will be supported to select and adhere flagship projects.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Loan and e No in 10 Parishes I", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "partly due to internal control weaknesses as \nfunds were held on SACCO for 2 quarters. \n3; Insurance Policy for e All 20 PRF beneficiaries whose approved I advised the Accounting Farming Enterprises \nloans were for farming enterprises in 10 Officer to engage the PDM sampled PDM SACCOs did not obtain Secretariat on the agricultural insurance policies from UAIS. operationalization of this requirement \nLack of recourse in form of insurance will \nexpose the farming enterprises to the \nadverse effects of climate change and may \nresult into failure to recover the loan funds. \nThe Accounting Officer explained that the requested loans were below one million and there was no insurance policy that was fit for such.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 39, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Operation of the Paragraph 3.0 of the Users Handbook for I advised the Accounting SACCO Bank Accounts the PRF Under PDM Pillar 3 - Financial Officer to engage the PDM Inclusion October 2022 provides that each Secretariat for support. Parish shall have a PDM SACCO and a PRF \ndesignated bank account for that PDM \nSACCO, in a branch of a\\_ supervised \nfinancial institution that is convenient for \nthe members of the PDM SACCO. \nI noted that; \ne By the time of the first general \nmeeting, all 10 sampled PDM SACCOs \nhad already received funds contrary to \nprocedures.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 39, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Receipt of funds before the first general meeting could lead to misuse of funds or diversion to unplanned activities. \nThe Accounting Officer explained that the training by the master trainers for onward guidance on the general meetings were delayed affecting the implementation and guidance timelines to the PDM SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 39, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source \nTax Revenues \n1 Local Services Tax 2 Land fees \n3 Business Licenses 4 Other tax revenues \nApproved eel Actual Variance , Collections \n98,791,322 121,750,363 -22,959,041 4,579,723 48,845,052 -44,265,329 160,703,760 78,886,483 81,817,277 5,834,400 171,000 5,663,400 Non-Tax Revenues 269,909,205 249,652,898 20,256,307 1 Other Property income \n= = \u00e9 \n2 Dividends", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 5 -", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "3 Rent \n14,520,000 12,888,593 1,631,407 4 Other property income (disposal of assets) = > = 5 Sale of goods and,services \n6 Administrative fees and licenses \n7 Court fines and Penalties \n8 Other fines and Penalties \n9 Miscellaneous Revenue \nTotal Revenue \nAppendix 2: Performance of GOU warrants \n17,054,400 7,817,000 9,237,400 422,174,795 76,366,140 345,808,655 \n= = =", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- \\- -", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2,151,600 18,375,861 -16,224,261 725,810,000 365,100,492 360,709,508 \nProgramme Approved budget Warrants % funding \nAgro- Industrialization 1,939,437,460 1,939,437,460 100% Community Mobilization and Mind-set 223,502,670 223,502,670 100% Development Plan Implementation 245,211,018 245,211,015 100% Digital Transformation 9,000,000 9,000,000 100% Governance and Security \nHuman Capital Development \n1,462,655,386 1,462,655,386 100% \n25,176,476,753 24,266,877,331 96%", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Natural Resources, Environment 1,129,912,647 1,129,912,647 100% Private Sector Development \nPublic Sector Transformation \n39,167,121 39,167,121 100% 2,895,084,640 2,312,729,162 80% Sustainable urbanisation & housing 80,480,664 80,480,664 100% Tourism Development 2,201,323 2,201,323 100% \n4 \n2 Digital \nI transformation \n- \n5 \nGovernance \nPolitical \nand security \n3,058,786 leaders wage 6 \nWage, retention of Makokoto \n\\| \nDelayed to re-appoint 2 members of executive since the two had been removed from office by the District Chairperson. \nUGX.677,275,000 was wage balances due to excess release of the supplementary funds at the closure of the Financial year. UGX.553,749,000 was development funds released at the closure of the financial for Namabale HCII upgrade who \nHCIII, Medical contractor was not \nequipment for \non site and therefore, no payment certificate was issued, part of Kijjuna HCIII, \nHuman capital \nNamabale \nthe funds were for supply of medical equipment for Kijjuna whose suppliers had delayed to \ndevelopment \n1,952,372,033 HCII upgrade make the supplies \n7 Integrated \ntransport \ninfrastructure \nWage \nand services 378,274 balances \n8 Natural \nresources, \n\u00b0 environment, \nDelayed clearance to recruit \nupon \nreceipt of supplementary climate \nfunds \nchange, land Wage \nand water 10,845,588 balances \n9 \nPrivate sector \ndevelopment \n4,442 \n10 \nPublic sector \nTowards the End of Fourth quarter, supplementary of pension of UGX.193,730,789 was allocated to the district but cash limit was not reflected on IFMS and on the programme Budgeting System, Wage, \nthis caused the huge unspent balance. However, the wage Pension and \nbalance was due to late release of wage supplementary which transformation 101,114,719 gratuity was in excess. The non \n11 Sustainable \nurbanisation \nAdministration \nwage balance was for Pension and gratuity for retired officers who had not been verified and approved during the financial and housing 1,305,279 Block-DDEG year \n12 \nTourism \ndevelopment \n331 \nTotal \n2,172,588,734", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}, [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Focus/T Budge Activities hematic t \narea Output", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "other", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "capital", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 42, "level": 1}}, {"headings_1": {"content": "and", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "projects \nKey performance indicator(s) Planne Arethere Is the Conclusion Conclusio Amoun", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 42, "level": 1}}, {"headings_1": {"content": "and", "page": 42, "level": 2}}, [{"headings_0": {"content": "capital", "page": 42, "level": 1}}, {"headings_1": {"content": "and", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Measure)", "metadata": {"headings": [{"headings_0": {"content": "(Measure)", "page": 42, "level": 1}}, {"headings_1": {"content": "capital", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "d clear perform at Activity n at t Spent", "metadata": {"headings": [{"headings_0": {"content": "d clear perform at Activity n at t Spent", "page": 42, "level": 3}}, {"headings_1": {"content": "(Measure)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Target targets ance Level Output UGX", "metadata": {"headings": [{"headings_0": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}, {"headings_1": {"content": "d clear perform at Activity n at t Spent", "page": 42, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Note: KPIs could be numbers for the and indicato (Fully level (\u2018000\u2019) or percentage e.g number \nFinanc performa r used Quantified/ (Fully", "metadata": {"headings": [{"headings_0": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}, {"headings_1": {"content": "d clear perform at Activity n at t Spent", "page": 42, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "completed or percentage ial nce by Not fully Quantifie", "metadata": {"headings": [{"headings_0": {"content": "completed or percentage ial nce by Not fully Quantifie", "page": 42, "level": 1}}, {"headings_1": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "completed \nyear indicators Manage Quantified) d/Not /progra to ment fully ms measure reasona Quantifie performa ble? d) nce", "metadata": {"headings": [{"headings_0": {"content": "completed or percentage ial nce by Not fully Quantifie", "page": 42, "level": 1}}, {"headings_1": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 42, "level": 1}}, {"headings_1": {"content": "completed or percentage ial nce by Not fully Quantifie", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quantifica ) If no tion? give the", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 42, "level": 1}}, {"headings_1": {"content": "completed or percentage ial nce by Not fully Quantifie", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "(Yes/No", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "reason If no give", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "(Yes/No", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 42, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "reason", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 42, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "metadata": {"headings": [{"headings_0": {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "page": 42, "level": 1}}, {"headings_1": {"content": "the", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "UGIFT 000006 225204 Investment servicing Construction of staff quarters at 6 Yes Yes Fully Fully = costs Kyansansuwa HC III \nPlannin 312111 Staff quarters \ng and construction \nBudgeti 312121 Upgrade of Namabaale", "metadata": {"headings": [{"headings_0": {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "page": 42, "level": 1}}, {"headings_1": {"content": "the", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ng", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 42, "level": 2}}, {"headings_1": {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and HC II to III and completion services of Kijuna HC III \n320027 224001 Medical equipment for Kijuna HC III \n-", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 42, "level": 2}}, {"headings_1": {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Medical and", "metadata": {"headings": [{"headings_0": {"content": "Medical and", "page": 42, "level": 2}}, {"headings_1": {"content": "ng", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Upgrade of Namabaale HC II to III Completion of Kijuna HC III \nSupply of medical equipment for Kijuna HC III \nPhased construction of Makokoto", "metadata": {"headings": [{"headings_0": {"content": "Medical and", "page": 42, "level": 2}}, {"headings_1": {"content": "ng", "page": 42, "level": 2}}, [{"headings_0": {"content": "Medical and", "page": 42, "level": 2}}, {"headings_1": {"content": "ng", "page": 42, "level": 2}}], [{"headings_0": {"content": "Medical and", "page": 42, "level": 2}}, {"headings_1": {"content": "ng", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Health Seed SS", "metadata": {"headings": [{"headings_0": {"content": "Health Seed SS", "page": 42, "level": 2}}, {"headings_1": {"content": "Medical and", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Supplie", "metadata": {"headings": [{"headings_0": {"content": "Supplie", "page": 42, "level": 1}}, {"headings_1": {"content": "Health Seed SS", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "S", "metadata": {"headings": [{"headings_0": {"content": "Supplie", "page": 42, "level": 1}}, {"headings_1": {"content": "Health Seed SS", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "320159 312121 Construction of", "metadata": {"headings": [{"headings_0": {"content": "320159 312121 Construction of", "page": 42, "level": 2}}, {"headings_1": {"content": "Supplie", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Makokoto Seed School and", "metadata": {"headings": [{"headings_0": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}, {"headings_1": {"content": "320159 312121 Construction of", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "- \nSecond completion of Manyogaseka ary Seed School", "metadata": {"headings": [{"headings_0": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}, {"headings_1": {"content": "320159 312121 Construction of", "page": 42, "level": 2}}, [{"headings_0": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}, {"headings_1": {"content": "320159 312121 Construction of", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Educati", "metadata": {"headings": [{"headings_0": {"content": "Educati", "page": 42, "level": 2}}, {"headings_1": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "Educati", "page": 42, "level": 2}}, {"headings_1": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Service", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 42, "level": 2}}, {"headings_1": {"content": "Educati", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5 \nCompletion of Manyogaseka Seed", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 42, "level": 2}}, {"headings_1": {"content": "Educati", "page": 42, "level": 2}}, [{"headings_0": {"content": "Service", "page": 42, "level": 2}}, {"headings_1": {"content": "Educati", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "SS", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 42, "level": 2}}, {"headings_1": {"content": "Service", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "39 \nquantified quantified 2,303,7", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 42, "level": 2}}, {"headings_1": {"content": "Service", "page": 42, "level": 2}}, [{"headings_0": {"content": "SS", "page": 42, "level": 2}}, {"headings_1": {"content": "Service", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "98,189", "metadata": {"headings": [{"headings_0": {"content": "98,189", "page": 42, "level": 1}}, {"headings_1": {"content": "SS", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Educatio 320157 225204 Investment servicing Construction of classroom blocks at 16 Yes Yes fully Fully", "metadata": {"headings": [{"headings_0": {"content": "98,189", "page": 42, "level": 1}}, {"headings_1": {"content": "SS", "page": 42, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ngrant- - costs select primary schools", "metadata": {"headings": [{"headings_0": {"content": "ngrant- - costs select primary schools", "page": 43, "level": 2}}, {"headings_1": {"content": "98,189", "page": 42, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quantified quantified 1,958,7 Formerly Primary 228003 Furniture repair", "metadata": {"headings": [{"headings_0": {"content": "ngrant- - costs select primary schools", "page": 43, "level": 2}}, {"headings_1": {"content": "98,189", "page": 42, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "48,331", "metadata": {"headings": [{"headings_0": {"content": "48,331", "page": 43, "level": 1}}, {"headings_1": {"content": "ngrant- - costs select primary schools", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SFG", "metadata": {"headings": [{"headings_0": {"content": "SFG", "page": 43, "level": 2}}, {"headings_1": {"content": "48,331", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Educati 312121 classroom block \nRenovation of classroom blocks at on construction \nselect primary schools \nService 312129 Staff quarters \nS \nConstruction of staff houses at select primary schools \nRenovation of an 8 classroom block with an office and store at Mpanga PS in Myanzi SC \nWater 000006 225201 Consultancy services Construction of 1 5-stance", "metadata": {"headings": [{"headings_0": {"content": "SFG", "page": 43, "level": 2}}, {"headings_1": {"content": "48,331", "page": 43, "level": 1}}, [{"headings_0": {"content": "SFG", "page": 43, "level": 2}}, {"headings_1": {"content": "48,331", "page": 43, "level": 1}}], [{"headings_0": {"content": "SFG", "page": 43, "level": 2}}, {"headings_1": {"content": "48,331", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "metadata": {"headings": [{"headings_0": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}, {"headings_1": {"content": "SFG", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "- \nent grant Plannin costs Kiganda (Piped g and 227001 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}, {"headings_1": {"content": "SFG", "page": 43, "level": 2}}, [{"headings_0": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}, {"headings_1": {"content": "SFG", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "water,", "metadata": {"headings": [{"headings_0": {"content": "water,", "page": 43, "level": 3}}, {"headings_1": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Budgeti 228002 Maintenance-Transport Drilling of 8 hand pump boreholes and Rural ng Equipment", "metadata": {"headings": [{"headings_0": {"content": "water,", "page": 43, "level": 3}}, {"headings_1": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "water", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 43, "level": 3}}, {"headings_1": {"content": "water,", "page": 43, "level": 3}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "services 312121 Latrine construction", "metadata": {"headings": [{"headings_0": {"content": "services 312121 Latrine construction", "page": 43, "level": 2}}, {"headings_1": {"content": "water", "page": 43, "level": 3}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Rehabilitation of 10 boreholes", "metadata": {"headings": [{"headings_0": {"content": "services 312121 Latrine construction", "page": 43, "level": 2}}, {"headings_1": {"content": "water", "page": 43, "level": 3}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 43, "level": 2}}, {"headings_1": {"content": "services 312121 Latrine construction", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "312139 Drilling of boreholes", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 43, "level": 2}}, {"headings_1": {"content": "services 312121 Latrine construction", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sanitatio", "metadata": {"headings": [{"headings_0": {"content": "Sanitatio", "page": 43, "level": 2}}, {"headings_1": {"content": "and", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and piped water n grant) \nDrilling of 04 Production wells (2 in Kasamba - Bukuya and 2 in Kyaayi", "metadata": {"headings": [{"headings_0": {"content": "Sanitatio", "page": 43, "level": 2}}, {"headings_1": {"content": "and", "page": 43, "level": 2}}, [{"headings_0": {"content": "Sanitatio", "page": 43, "level": 2}}, {"headings_1": {"content": "and", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Manyogaseka Sub-counties)", "metadata": {"headings": [{"headings_0": {"content": "Manyogaseka Sub-counties)", "page": 43, "level": 1}}, {"headings_1": {"content": "Sanitatio", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Design of 02 solar powered mini-", "metadata": {"headings": [{"headings_0": {"content": "Design of 02 solar powered mini-", "page": 43, "level": 1}}, {"headings_1": {"content": "Manyogaseka Sub-counties)", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "piped water systems in Kasamba-", "metadata": {"headings": [{"headings_0": {"content": "Design of 02 solar powered mini-", "page": 43, "level": 1}}, {"headings_1": {"content": "Manyogaseka Sub-counties)", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bukuya and Kyaayi-Manyogaseka", "metadata": {"headings": [{"headings_0": {"content": "Bukuya and Kyaayi-Manyogaseka", "page": 43, "level": 1}}, {"headings_1": {"content": "Design of 02 solar powered mini-", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Sub-counties", "metadata": {"headings": [{"headings_0": {"content": "Sub-counties", "page": 43, "level": 2}}, {"headings_1": {"content": "Bukuya and Kyaayi-Manyogaseka", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Construction of Lugongwe piped water system Phase 1 \nMicroscal 010008 221001 Advertising and Public Setting up 3 irrigation Schemes \ne 5 Relations At Manyogaseka Seed, Kungu SS in", "metadata": {"headings": [{"headings_0": {"content": "Sub-counties", "page": 43, "level": 2}}, {"headings_1": {"content": "Bukuya and Kyaayi-Manyogaseka", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "irrigation Capacit 221002 Workshops, Meetings Bukuya and Kassanda TC (Host", "metadata": {"headings": [{"headings_0": {"content": "irrigation Capacit 221002 Workshops, Meetings Bukuya and Kassanda TC (Host", "page": 43, "level": 1}}, {"headings_1": {"content": "Sub-counties", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "projects y and Seminars Farmer) Strengt 221011 Printing, Stationery, \nhening Photocopying and Binding", "metadata": {"headings": [{"headings_0": {"content": "irrigation Capacit 221002 Workshops, Meetings Bukuya and Kassanda TC (Host", "page": 43, "level": 1}}, {"headings_1": {"content": "Sub-counties", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "222001 Information and", "metadata": {"headings": [{"headings_0": {"content": "222001 Information and", "page": 43, "level": 2}}, {"headings_1": {"content": "irrigation Capacit 221002 Workshops, Meetings Bukuya and Kassanda TC (Host", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Communication Technology Services", "metadata": {"headings": [{"headings_0": {"content": "Communication Technology Services", "page": 43, "level": 3}}, {"headings_1": {"content": "222001 Information and", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "224003 Agricultural Supplies", "metadata": {"headings": [{"headings_0": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}, {"headings_1": {"content": "Communication Technology Services", "page": 43, "level": 3}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "40 \n6 Yes Yes Fully Fully \nquantified quantified 730,262", "metadata": {"headings": [{"headings_0": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}, {"headings_1": {"content": "Communication Technology Services", "page": 43, "level": 3}}, [{"headings_0": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}, {"headings_1": {"content": "Communication Technology Services", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a936", "metadata": {"headings": [{"headings_0": {"content": "\u201a936", "page": 43, "level": 1}}, {"headings_1": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\| \\| \n3 Yes Yes Fully Fully \nquantified quantified 231,060", "metadata": {"headings": [{"headings_0": {"content": "\u201a936", "page": 43, "level": 1}}, {"headings_1": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}, [{"headings_0": {"content": "\u201a936", "page": 43, "level": 1}}, {"headings_1": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a095", "metadata": {"headings": [{"headings_0": {"content": "\u201a095", "page": 43, "level": 1}}, {"headings_1": {"content": "\u201a936", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "BER", "metadata": {"headings": [{"headings_0": {"content": "\u201a095", "page": 43, "level": 1}}, {"headings_1": {"content": "\u201a936", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "and Services", "metadata": {"headings": [{"headings_0": {"content": "and Services", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201a095", "page": 43, "level": 1}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "227001 Travel inland \nUganda 260014 227001 Travel inland \nRoutine Manual maintenance for 4 2 Yes Yes Fully Fully Road -Road 228002 Maintenance \u2014 cycles on roads (463.7km) \nFund Equipm Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "and Services", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201a095", "page": 43, "level": 1}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ent and", "metadata": {"headings": [{"headings_0": {"content": "ent and", "page": 44, "level": 3}}, {"headings_1": {"content": "and Services", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Fleet", "metadata": {"headings": [{"headings_0": {"content": "Fleet", "page": 44, "level": 2}}, {"headings_1": {"content": "ent and", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Manage", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "Fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "Fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Service", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "S \n260002 227001 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 228001 Maintenance \u2014 \u201aUrban Buildings and Structures", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "and 228002 Maintenance", "metadata": {"headings": [{"headings_0": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}, {"headings_1": {"content": "Service", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u2014 Commu Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}, {"headings_1": {"content": "Service", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nity", "metadata": {"headings": [{"headings_0": {"content": "nity", "page": 44, "level": 3}}, {"headings_1": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "263402 Transfer to Other Access Government Unit", "metadata": {"headings": [{"headings_0": {"content": "nity", "page": 44, "level": 3}}, {"headings_1": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Road", "metadata": {"headings": [{"headings_0": {"content": "Road", "page": 44, "level": 2}}, {"headings_1": {"content": "nity", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Mainten", "metadata": {"headings": [{"headings_0": {"content": "Mainten", "page": 44, "level": 3}}, {"headings_1": {"content": "Road", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ance \n000017 221011 Printing, Stationery, = Photocopying and Binding Infrastr 223005 Electricity \nucture 223006 Water \nDevelo 227001 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "Mainten", "page": 44, "level": 3}}, {"headings_1": {"content": "Road", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "pment and", "metadata": {"headings": [{"headings_0": {"content": "pment and", "page": 44, "level": 3}}, {"headings_1": {"content": "Mainten", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Manage", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "pment and", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "pment and", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Routine mechanized maintenance on roads (70.4km)", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "page": 44, "level": 2}}, {"headings_1": {"content": "Total", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quantified quantified 531,694", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "page": 44, "level": 2}}, {"headings_1": {"content": "Total", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a923", "metadata": {"headings": [{"headings_0": {"content": "\u201a923", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5,755,5 64,474", "metadata": {"headings": [{"headings_0": {"content": "5,755,5 64,474", "page": 44, "level": 3}}, {"headings_1": {"content": "\u201a923", "page": 44, "level": 1}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "metadata": {"headings": [{"headings_0": {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "5,755,5 64,474", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Output budget \ncomment on comment on Response Code (UGX) indicators targets \n1 Agro-", "metadata": {"headings": [{"headings_0": {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "5,755,5 64,474", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "metadata": {"headings": [{"headings_0": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}, {"headings_1": {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Industrialization Budgeting PDC activities training of the upgraded", "metadata": {"headings": [{"headings_0": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}, {"headings_1": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "41 \nservices health workers Programme", "metadata": {"headings": [{"headings_0": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}, {"headings_1": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}, [{"headings_0": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}, {"headings_1": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 45, "level": 5}}, {"headings_1": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 45, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(PBS) did not have", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 45, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "clear", "metadata": {"headings": [{"headings_0": {"content": "clear", "page": 45, "level": 3}}, {"headings_1": {"content": "System", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 45, "level": 5}}, {"headings_1": {"content": "clear", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 45, "level": 5}}, {"headings_1": {"content": "Program", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Plans (PIAPs) and", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 45, "level": 5}}, {"headings_1": {"content": "Program", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "relevant", "metadata": {"headings": [{"headings_0": {"content": "relevant", "page": 45, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "indicators", "metadata": {"headings": [{"headings_0": {"content": "indicators", "page": 45, "level": 3}}, {"headings_1": {"content": "relevant", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and yet the", "metadata": {"headings": [{"headings_0": {"content": "and yet the", "page": 45, "level": 3}}, {"headings_1": {"content": "indicators", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 45, "level": 5}}, {"headings_1": {"content": "and yet the", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "indicators", "metadata": {"headings": [{"headings_0": {"content": "indicators", "page": 45, "level": 3}}, {"headings_1": {"content": "performance", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "are entered in respective", "metadata": {"headings": [{"headings_0": {"content": "indicators", "page": 45, "level": 3}}, {"headings_1": {"content": "performance", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Output PIAPs", "metadata": {"headings": [{"headings_0": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}, {"headings_1": {"content": "indicators", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "window.", "metadata": {"headings": [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 5: Implementation of planned outputs Appendix 5 (a): Fully implemented out-puts \nNo. Program Sub-program PIAP-out \n1 Human Capital 01-Education,Sports Not disclosed", "metadata": {"headings": [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}, [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}], [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}]], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 1}}, {"headings_1": {"content": "window.", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total Out- Total No Number of fully Out-put put activities implemented expenditure in the activities", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 1}}, {"headings_1": {"content": "window.", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 45, "level": 1}}, {"headings_1": {"content": "Budget", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 45, "level": 5}}, {"headings_1": {"content": "out-put", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "320157-Primary Education 1,958,748,00 16 16 Management and skills Services 0 \n2 Natural 03-Water Resources 06010120-Water resources data 000006-Planning and Budgeting 730,263,000 \n6 resources, Management \n(Quantity & Quality) collected and services \nenvironment,", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 45, "level": 5}}, {"headings_1": {"content": "out-put", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "assessed", "metadata": {"headings": [{"headings_0": {"content": "assessed", "page": 45, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "climate change, land and water", "metadata": {"headings": [{"headings_0": {"content": "assessed", "page": 45, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "metadata": {"headings": [{"headings_0": {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "page": 45, "level": 1}}, {"headings_1": {"content": "assessed", "page": 45, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "industrialization Production and", "metadata": {"headings": [{"headings_0": {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "page": 45, "level": 1}}, {"headings_1": {"content": "assessed", "page": 45, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Productivity", "metadata": {"headings": [{"headings_0": {"content": "Productivity", "page": 45, "level": 1}}, {"headings_1": {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "metadata": {"headings": [{"headings_0": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}, {"headings_1": {"content": "Productivity", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}, {"headings_1": {"content": "Productivity", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "transport", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 45, "level": 1}}, {"headings_1": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Infrastructure and feeder roads constructed & Fleet Management Services infrastructure Services Development maintained to facilitate market 260002-Distrit, Urban and and services 04-Transport Asset access \nCommunity Access Road Management 09020401-Capacity of existing Maintenance \ntransport infrastructure and services 000017-Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 45, "level": 1}}, {"headings_1": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "increased", "metadata": {"headings": [{"headings_0": {"content": "increased", "page": 45, "level": 2}}, {"headings_1": {"content": "transport", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Development and Management", "metadata": {"headings": [{"headings_0": {"content": "Development and Management", "page": 45, "level": 1}}, {"headings_1": {"content": "increased", "page": 45, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "42 \nNo. Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "Development and Management", "page": 45, "level": 1}}, {"headings_1": {"content": "increased", "page": 45, "level": 2}}, [{"headings_0": {"content": "Development and Management", "page": 45, "level": 1}}, {"headings_1": {"content": "increased", "page": 45, "level": 2}}]], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 1}}, {"headings_1": {"content": "Development and Management", "page": 45, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total Out- Total No Number of fully Out-put put activities implemented expenditure in the activities", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 1}}, {"headings_1": {"content": "Development and Management", "page": 45, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 46, "level": 1}}, {"headings_1": {"content": "Budget", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 46, "level": 1}}, {"headings_1": {"content": "out-put", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "metadata": {"headings": [{"headings_0": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 Management skills", "metadata": {"headings": [{"headings_0": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Minimum standards met by schools and Services", "metadata": {"headings": [{"headings_0": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}, {"headings_1": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "training institutions \n5,043,983,0 29 29 00", "metadata": {"headings": [{"headings_0": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}, {"headings_1": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}, [{"headings_0": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}, {"headings_1": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 5 (b): Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Partially Implemented out-puts", "page": 46, "level": 1}}, {"headings_1": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "T \nNo. Program sub- PIAP-Outs program", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Partially Implemented out-puts", "page": 46, "level": 1}}, {"headings_1": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Out-put", "metadata": {"headings": [{"headings_0": {"content": "Budget Out-put", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendix 5 (b): Partially Implemented out-puts", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of No of partially No of activities", "metadata": {"headings": [{"headings_0": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget Out-put", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "expenditure activities fully implemented that were not", "metadata": {"headings": [{"headings_0": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget Out-put", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX) in the implemented activities implemented", "metadata": {"headings": [{"headings_0": {"content": "(UGX) in the implemented activities implemented", "page": 46, "level": 3}}, {"headings_1": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "(UGX) in the implemented activities implemented", "page": 46, "level": 3}}, {"headings_1": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 46, "level": 4}}, {"headings_1": {"content": "(UGX) in the implemented activities implemented", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Human 02-Population 1203010505-Health facilities 000006-Planning and 475,938,000 1. 0 1 0", "metadata": {"headings": [{"headings_0": {"content": "1 Human 02-Population 1203010505-Health facilities 000006-Planning and 475,938,000 1. 0 1 0", "page": 46, "level": 3}}, {"headings_1": {"content": "activities", "page": 46, "level": 4}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 46, "level": 2}}, {"headings_1": {"content": "1 Human 02-Population 1203010505-Health facilities 000006-Planning and 475,938,000 1. 0 1 0", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Health, Safety at all levels equipped with Budgeting services", "metadata": {"headings": [{"headings_0": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}, {"headings_1": {"content": "Capital", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Management and appropriate and modern Management medical and diagnostic equipment", "metadata": {"headings": [{"headings_0": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}, {"headings_1": {"content": "Capital", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1203011503-Population", "metadata": {"headings": [{"headings_0": {"content": "1203011503-Population", "page": 46, "level": 2}}, {"headings_1": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Policy actions mainstreamed in institutional strategic plans and budgets", "metadata": {"headings": [{"headings_0": {"content": "1203011503-Population", "page": 46, "level": 2}}, {"headings_1": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "metadata": {"headings": [{"headings_0": {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "page": 46, "level": 3}}, {"headings_1": {"content": "1203011503-Population", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 6: Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "page": 46, "level": 3}}, {"headings_1": {"content": "1203011503-Population", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "SN Department Name Approved", "metadata": {"headings": [{"headings_0": {"content": "SN Department Name Approved", "page": 46, "level": 3}}, {"headings_1": {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Supplies", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Department Name Approved", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "711,581,000 4 2 2 0", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Department Name Approved", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "metadata": {"headings": [{"headings_0": {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "page": 46, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Budget (A-B) (B/A) 1 Administration", "metadata": {"headings": [{"headings_0": {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "page": 46, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,132,157,087 116,500,170 1,248,657,257 1,248,657,256 1,196,123,879 52,533,377 96%", "metadata": {"headings": [{"headings_0": {"content": "1,132,157,087 116,500,170 1,248,657,257 1,248,657,256 1,196,123,879 52,533,377 96%", "page": 46, "level": 2}}, {"headings_1": {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "metadata": {"headings": [{"headings_0": {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "page": 46, "level": 2}}, {"headings_1": {"content": "1,132,157,087 116,500,170 1,248,657,257 1,248,657,256 1,196,123,879 52,533,377 96%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "metadata": {"headings": [{"headings_0": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}, {"headings_1": {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 Production \n1,038,448,282 198,451,718 1,236,900,000 1,236,900,000 1,170,715,011 66,184,989 95%", "metadata": {"headings": [{"headings_0": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}, {"headings_1": {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5 Health", "metadata": {"headings": [{"headings_0": {"content": "5 Health", "page": 46, "level": 3}}, {"headings_1": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3,445,194,318 1,468,485,714 4,913,680,032 4,913,680,032 4,236,404,788 677,275,244 86% 6 Education", "metadata": {"headings": [{"headings_0": {"content": "5 Health", "page": 46, "level": 3}}, {"headings_1": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "metadata": {"headings": [{"headings_0": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}, {"headings_1": {"content": "5 Health", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "43 \nRoads", "metadata": {"headings": [{"headings_0": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}, {"headings_1": {"content": "5 Health", "page": 46, "level": 3}}, [{"headings_0": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}, {"headings_1": {"content": "5 Health", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "metadata": {"headings": [{"headings_0": {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "page": 47, "level": 2}}, {"headings_1": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "8 Water", "metadata": {"headings": [{"headings_0": {"content": "8 Water", "page": 47, "level": 3}}, {"headings_1": {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "49,600,000 - 49,600,000 49,600,000 49,133,328 466,672 99%", "metadata": {"headings": [{"headings_0": {"content": "8 Water", "page": 47, "level": 3}}, {"headings_1": {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "metadata": {"headings": [{"headings_0": {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "page": 47, "level": 2}}, {"headings_1": {"content": "8 Water", "page": 47, "level": 3}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "metadata": {"headings": [{"headings_0": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}, {"headings_1": {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "11 Planning \n29,991,876 - 29,991,876 29,991,876 25,941,264 4,050,612 86%", "metadata": {"headings": [{"headings_0": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}, {"headings_1": {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "metadata": {"headings": [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total \n15,437,609,740 4,731,908,136 20,169,517,876 20,169,517,875 18,637,226,196 1,532,291,679 92% \n44 \nAppendix 7: Fairness in the distribution of projects - \nS Sub County \nDistric Sub- Rankin Variance Amount % age of \nN \nt county \\|g / Need allocated to amount averag Water based (the the Sub allocated to the e rate covera on higher County Sub County out ge rate need the \nof the total (Rank variance district grant starts amount, (get monetary from 1 the \nvalue of \nwith higher project(s) most the implemented at needy) need) \nthe sub-county as a percentage of the total", "metadata": {"headings": [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}, [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}], [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "grant)", "metadata": {"headings": [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], "page": 48, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "i Manyogaseka SC 55.9% 27.0% 1 28.9% 31,677,100 4% 2 Kiganda SC 55.9% 32.5% 2 \\| 23.4% 73,410,397 10% 3 Kalwana SC 55.9% 51.8% 3 4.1% 114,307,030 16% 4 Kassanda SC 55.9% 53.1% 4 2.8% 12,958,608 2% 5 Kitumbi SC 55.9% 54.8% 5 1.1% 345,842,315 48% 6 Myanzi SC 55.9% 58.8% 6 -2.9% 1,846,000 0% 7 Nalutuntu SC 55.9% 62.6% 7 -6.7% 40,993,080 6% 8 Bukuya SC 55.9% 64.0% 8 -8.1% 104,032,780 14% 9 Kassanda TC 55.9% 72.2% 9 -16.3% \n0% - \n10 Makokoto SC 55.9%: 82.0% 10 -26.1% \n0% - \nTotal water 725,067,310 100% development grant", "metadata": {"headings": [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], "page": 48, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 8: Special Consideration of Seed Schools and Health Centres \nSN UGIFT Project \nWater source Community (name) and Audit Conclusion place and \naccessibility to water s \nstatus \nstatus \n1 Construction of Makokoto Seed Not available Makokoto \nSite still under \nss construction and no water provided yet \n2 Completion of Manyogaseka Not available Manyogaseka \nNo water provided Seed SS for community access \n3 Completion of Kijuna HC III At the health Kijuna \nWater provided for facility and \ncommunity access functional \nat the HC \n4 Upgrade of Namabaale At the health Namabaale \nWater provided for HC II to III facility and \ncommunity access functional \nat the HC \n5 Construction of a 4-unit staff At the health Kyasansuwa \nWater for \n9 1 Borehole Kitongo Kitongo \\| Mirembe Kawesa Functional 10 Borehole Kitongo Kitongo Busengejjo Functional 11 Borehole Kamuli Kamuli Kwatampola Functional 12 Borehole Kitongo Kitongo Kagavu Functional 13 Borehole Kitongo Kitongo Kagavu Functional 14 Borehole Mundadde Mundadde Lubali Functional \n15 Borehole Mundadde Mundadde Kireeba Functional 16 Borehole \\| Mundadde Mundadde Kyengera Functional 17 Borehole Kasaana Kasaana Kassana-B Functional \n[19 18 Borehole Kasaana Kasaana Lukoma Functional Borehole Kasaana Kasaana Kasaana A \\| Functional 20 Borehole Kampiri Kampiri Kampiri Functional 21 Borehole Kampiri Kampiri Kabuma Functional 22 Borehole Kampiri Kampiri Lukila Functional 23 Borehole Kampiri Kampiri Bulyamagunju Functional 24 Borehole Kampiri Kampiri Bulungi Functional 25 Borehole Myanzi Myanzi Lukila Functional 26 Borehole Myanzi Myanzi Kabubbu Functional 27 Borehole Myanzi Myanzi Myanzi Non-functional \n28 Borehole Myanzi Myanzi Kiswera Functional 29 Borehole Myanzi Myanzi Kalama-B Functional 30 Borehole Kampiri Kampiri Kitandwe Functional 31 Borehole Myanzi Myanzi Lubumba Functional 32\\_\\_\\| Borehole Kijjuna Kijjuna Lugongwe Functional \u2014\\| 33 Borehole Kijjuna Kijjuna Katikandegeya (B) Functional \n34\\_\\_\\| Borehole Kijjuna Kijjuna Lugongwe Functional", "metadata": {"headings": [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}]], "page": 48, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "metadata": {"headings": [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], "page": 49, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "36 Borehole Myanzi Myanzi Kiswera Functional 37 Borehole Gambwa Gambwa Gambwa Functional \n38 Borehole Kyanamugera Kyanamugera Kyanamugera LC1 Functional 39 Borehole Kyanamugera Kyanamugera Kibonwa Non-functional \n40 Borehole Kyanamugera Kyanamugera Kakungube Functional 41 Borehole Nalutuntu Nalutuntu \\| Kyakasengula 1 Functional 42 Borehole Nalutuntu Nalutuntu Kyakasengula 2 Functional 43\\_\\_\\| Borehole Mundadde Mundadde Lwenjiri Functional 44 Borehole Mundadde Mundadde \\| Lwenjiri Functional 45 Borehole Mundadde Mundadde Nakigalala Functional 46 Borehole Mbirizi Mbirizi Kyengeza Functional 47 Borehole Mbirizi Mbirizi Kyawattuba Functional 48 Borehole Kyabakadde Kyabakadde + piabatedde Functional 49 Borehole Kyabakadde Kyabakadde Bwanja Functional 50\\_\\_\\| Borehole Makokoto Makokoto Kanoga Functional 51\\_\\_\\| Borehole Bulyambidde Bulyambidde Nakabiso Non-functional 52\\_\\_\\| Borehole Bbira Bbira Bbira 1 Functional \n53 Borehole Bbira Bbira Bbira 2 Functional \n130 129 128 127 126 125 124 123 122 121 120 119 118 117 116 115 114 113 112 111 110 109 108 107 106 105 104 103 102 101 100 99 98 97 96 95 94 93 92 91 90 89 88 87 86 85 84 83 82 81 80 79 78 77 76 23 74\\_\\_\\| 73 72 71\\_\\_\\| 70\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}, [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}]], "page": 49, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "metadata": {"headings": [{"headings_0": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 50, "level": 1}}, {"headings_1": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "LC1 LC1 LC1", "metadata": {"headings": [{"headings_0": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "B \nB", "metadata": {"headings": [{"headings_0": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}, [{"headings_0": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "road", "metadata": {"headings": [{"headings_0": {"content": "road", "page": 50, "level": 4}}, {"headings_1": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "LC1", "metadata": {"headings": [{"headings_0": {"content": "LC1", "page": 50, "level": 5}}, {"headings_1": {"content": "road", "page": 50, "level": 4}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "metadata": {"headings": [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "131 Borehole Kijjuna Kijjuna Kiduuzi Functional 132 Borehole Kabuyimba Kabuyimba Kigunda Functional 133 Borehole Ncwamazzi Ncwamazzi Kkuza Functional 134 Borehole Kiziika Kiziika Kyakisiki Functional 135 Borehole Kigalama Kigalama Kigalama Functional 136 Borehole Kijjuna Kijjuna Kiduuzi North Functional 137 Borehole Kassaazi Kassaazi Kassaazi B Functional 138 Borehole Kyanika Kyanika Kalama A Functional 139 Borehole Nalutuntu Nalutuntu Kabagala Functional 140 Borehole Kasaana Kasaana Musaba 2 Functional 141 Borehole Nsozinga Nsozinga Kitovu Functional 142 Borehole Kijjuna Kijjuna Nyonga Functional 143 Borehole Kijjuna Kijjuna Kiduuzi North Functional 144 Borehole Lugingi Lugingi Kyagugu Functional 145 Borehole Kijjuna Kijjuna Ddingo \\| Functional 146 Borehole Kyamulinga Kyamulinga Kitongo A Functional \n147 Borehole Kabuyimba Kabuyimba Kalyakonko Functional 148 Borehole Mbirizi Mbirizi Kawaala Functional 149 Borehole Mbirizi Mbirizi Kyawattuba B Functional 150 Borehole Binikira Binikira Jemba West Functional 151 Borehole Binikira Binikira Ziwomeredde Functional 152 Borehole Kamusenene Kamusenene Kamusenene B Functional \n153 Borehole Mbirizi Mbirizi Mbirizi Functional 154 Borehole Kizibawo Kizibawo \\| Kawagalo Functional - 155 Borehole Namakonkome Namakonkame Nakaseta Functional \n156 Borehole Bulyambidde Bulyambidde Kilulu Functional 157 Borehole Lwantale Lwantale Kakoowe Functional 158 Borehole Nakateete Nakateete Busaale Functional Ecu 159 Borehole Bweyongedde Bweyongedde ne Kabulamuliro Functional \nBorehole Bweyongedde Bweyongedde Functional 161 Borehole Kasambya Kasambya Kababuga Functional 162 Borehole Manyogaseka Manyogaseka Manyogaseka Functional Borehole Lusaba Lusaba Namatuba B Functional Borehole Namiringa Namiringa \\| Namiringa Functional 165 Borehole Kigalama Kigalama Kigalama Functional 166 Borehole Myanzi Myanzi Myanzi Functional Borehole Mirembe Kaweesa Mirembe Kaweesa Mirembe Kaweesa \nFunctional \nBorehole Nabugondo Nabugondo Kyababezi Functional \\| 169 Borehole Kasaana Kasaana Nabweyo Functional 170 Borehole Namabaale Namabaale Kasimu Non-functional 171 Borehole Nabugondo Nabugondo Kyelima Functional 172 Borehole Maggwa Maggwa Buswa Functional \\| 173 Borehole Mayirikiti Mayirikiti Mayirikiti Functional 174 Borehole Lwanjiri Lwanjiri Kiteredde Functional 175 Borehole Nakateete Nakateete Ttuba Functional \n2 1 \nn appendix", "metadata": {"headings": [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}, [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}], [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}], [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}]], "page": 51, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "metadata": {"headings": [{"headings_0": {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "page": 52, "level": 5}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Deep pump) Deep", "metadata": {"headings": [{"headings_0": {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "page": 52, "level": 5}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 52, "level": 3}}, {"headings_1": {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "metadata": {"headings": [{"headings_0": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}, {"headings_1": {"content": "Water", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "boreholes boreholes Projects/ 9", "metadata": {"headings": [{"headings_0": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}, {"headings_1": {"content": "Water", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(b):", "metadata": {"headings": [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "drilling drilling \nfacilities Newly \nLugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa \n(motorized (hand constructed", "metadata": {"headings": [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}, [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}], [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Njagala", "metadata": {"headings": [{"headings_0": {"content": "Njagala", "page": 52, "level": 1}}, {"headings_1": {"content": "(b):", "page": 52, "level": 2}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "110,000,000 177,980,865", "metadata": {"headings": [{"headings_0": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}, {"headings_1": {"content": "Njagala", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Expenditure Actual water", "metadata": {"headings": [{"headings_0": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}, {"headings_1": {"content": "Njagala", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "metadata": {"headings": [{"headings_0": {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "page": 52, "level": 1}}, {"headings_1": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "49 facilities Njagala", "metadata": {"headings": [{"headings_0": {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "page": 52, "level": 1}}, {"headings_1": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sites r Numbe", "metadata": {"headings": [{"headings_0": {"content": "Sites r Numbe", "page": 52, "level": 6}}, {"headings_1": {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 52, "level": 2}}, {"headings_1": {"content": "Sites r Numbe", "page": 52, "level": 6}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Lusansa Kyengeza Muhumuza Kisalalwe Bweyongedde Kyanamunungu Kijjwanganya Lwamasanga kyabikoola Namaswanta kyakiddu Lwenzo Kamwalo Lwangiri Mabindo Kakindu Moonlight Victory Kalaata Kyakiddu Kamusenene Makokoto Kyamuyinula Kanziira St. Kayinja Kijjwa Kamuli Lubanyi Kasambya Kiwumulo Kyakatula Kasunsuli Binakoota Nabugando Nakateete Omega Bukompe Bujaayu Kijjukira Kawaawa Lwebituuti Nabugondo Kasambya Bulagano Kyansole Nakateete Kasekere Kasamba Kibasi Lwangiri Kasensero 4 6", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 52, "level": 2}}, {"headings_1": {"content": "Sites r Numbe", "page": 52, "level": 6}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Charles", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 52, "level": 1}}, {"headings_1": {"content": "of", "page": 52, "level": 2}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "metadata": {"headings": [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sec Lugongwe p/s seed p/s Kyakatebe 2 3 \nal Function No Sch School \n0 3 Sites of", "metadata": {"headings": [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}, [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}], [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "p/s", "metadata": {"headings": [{"headings_0": {"content": "p/s", "page": 52, "level": 3}}, {"headings_1": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Non- Functional", "metadata": {"headings": [{"headings_0": {"content": "Non- Functional", "page": 52, "level": 3}}, {"headings_1": {"content": "p/s", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Conclusion Audit", "metadata": {"headings": [{"headings_0": {"content": "Conclusion Audit", "page": 52, "level": 5}}, {"headings_1": {"content": "Non- Functional", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "metadata": {"headings": [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}, {"headings_1": {"content": "Conclusion Audit", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "pump)", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "T- \\_ \\_\\_\\| functional Construction of piped water supply 258,379,310 1 1 0 Non- \n3 system functional \\| Total 546,360,175 \\| \\| \nAppendix 10: Non-deduction of WHT \nInvoic Paym Supplier Sup Description/Purpose EFT Distribution WHT not e ent plier Num Amount deducted Numbe Date No ber \nr \nHEA- 28/06/ BANA 1092 Being payment made 64251 13,243,810 794,629 51- 2023 ENTERPRIS 63 for Upgrade of 28 \nJUNE- ES LIMITED Kyasansuwa HCII to \n2023 \nHCIII \nHEA- 28/06/ BANA 1092 Being payment made 64251 73,576,723 4,414,603 51- 2023 ENTERPRIS 63 for Upgrade of 28 \nJUNE- ES LIMITED Kyasansuwa HCII to \n2023 \nHCIII \nHEA- 28/06/ BANA 1092 Being payment made 64251 30,671,985 1,840,319 63- 2023 ENTERPRIS 63 for Retention for \n28 JUNE- ES LIMITED upgrade of Kyasansuwa 2023 \nHCII to HCIII \n\\| Total 117,492,518 7,049,551 \nAppendix 11: UGIFT Project Implementation \n\\_\\_ \\| Summary findings \\_ \nNo. Programme Activity Expenditure Pictorial \nof Audit conclusion \ndetails (UGX) evidence (Time, Quality, Quantity, Cost and Functionality) \n\\|", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}, [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}]], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Human Construction 2,111,617,804 Capital of Makokoto \nDevelopment seed school", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "At the time of Partailly \n: \ninspection, works were implemented es \n\u00ab\\| about 60% \n\\| Quality of works were \\| okay and all works were being implemented as 2 \ne \nper BOQs \nThe school was not \\| functional as it is a \\| multi-year project \n\\| \n\\| \n\\| \nNo. Programme Activity Expenditure Pictorial Summary of findings Audit conclusion details (UGX) evidence (Time, Quality, \nQuantity, Cost and \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}, [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}]], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 54, "level": 3}}, {"headings_1": {"content": "pump)", "page": 53, "level": 2}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "| 2,268,103,285 |", "metadata": {"headings": [{"headings_0": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, {"headings_1": {"content": "| Total", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. Programm Activity details Expenditure Pictorial evidence \nSummary of findings (Time, Quality, Audit conclusion e Amount (UGX) Quantity, Cost and Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Human Construction of 268,624,355 Capital Manyogaseka \nDevelopme Seed SS \nnt", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Human Construction of 175,769,250 \u201eCapital a new HC Ill in \n\u201cDevelopme Kijuna SC \nSent \nFi", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Human Upgrade of \n0 Capital Namabaale HC II", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nThe school construction has been Fully", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- completed and put to use. \nimplemented", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| All structures were elevated as per : \\| \nBOQs \nThe HC has been completed save for Fully \nminor fittings like bulbs for power. \nimplemented \n; \nAll structures have been elevated as mad per BOQs \n: \nmn The project has not been commissioned thus is not in use \n\u201cFae Works are stalled and at the time of Partially inspection the contractor was not on implemented Developme to lll Mr m site \n== \nnt \nN \n\\| \nAn open ditch is maintained on site \nKi 1 \nthat risks lives \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Human Construction of 156,806,332 \nA The staff house is completed ad per Fully \nCapital a 4-unit staff \n800s and has been put to use. \nimplemented \u201a\\| \nDevelopme house and 2- \na er. 3 \nnt TA : \nstance lined VIP \nDIE 7] \nN F \u201cN \\| \nlatrine at \nKyansansuwa t AA \nHC Hl ' me \nTotal \n601,199,937", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 13: Inspection of micro irrigation project", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 55, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "In", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], "page": 55, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Activity Name of Location Equipment Value of Pictorial evidence \nSummary Audit o details beneficia (Village, supplier and equipment \nof findings conclusio \\| \\| \n\\| ry Parish procurement (UGX) (Time, n \\| and sub- reference \nQuality, \\| county \nQuantity, \nSupply of \nSt. \\_ Katungulu Together As \nCost and \nFunctional \n\\| \\|\\_ ity) \nonl e This \nFully Three sets \nirrigation Theresa village One Limited- supplied \nsight implemen equipment SS Kas855/Wrks jointly at \nwas ted \nfor a Kkungu Bukuya /22- UGX.67,200, \ninside demonstra Town 23/00026 000 a tion site Council secon dary schoo \n\\| \ne It was obser ved \nto be functi onal \ne Acces s may either be hard for intere sted farme rs other wise disrup t schoo \n\\| \nopera tions \nSupply of Mr. Nsololo Together As Three sets \nFully irrigation Ahimbisib Village One Limited- supplied \nimplemen equipment we Peter Manyogas Kas855/Wrks jointly at \nted for a eka Parish /22- UGX.67,200, \ndemonstra Kamuli Su 23/00026 000 \ntion site County \nAppendix 14: Nen-payment of pension \nSN Employee No Supplier No Employee Name \nIPPS \npension 1 460453 \\#N/A Kasibante Fred \n2,668,380 2 1070246 \\#N/A Naggayi Sarah Estate Of The Late Bukenya \n2,194,740 Richard \n3 1074788 \\#N/A Nakirya Aidah Mary Musaasizi Estate Of The \n9,028,044 Late Kato Ronald Musaasizi \nTotal \n13,891,164 \nAppendix 15: Late disbursement of funds \nSN Date of No. of PDM SACCOs Amount paid on Remarks release paid on the date the date(UGX) \n1 07/10/2022 1 275,000,000 5 11/10/2022 81 2,025,000,000 3 19/04/2023 74 1,850,000,000 \nx 25/04/2023 18 450,000,000 \nDelayed release to 11 SACCOs for quarter 1 \nDelayed release to 81 SACCOs for quarter 1 \nDelayed release to 74 SACCOs for quarter 2 \nDelayed release to 18 SACCOs for quarter 2 \nDelayed release to 92 SACCOs 5 22/06/2023 92 \n3,850,000,000 for Quarter 3 and 62 SACCOs for quarter 4 \n6 29/06/2023 30 750,000,000 \nTotal", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}]], "page": 55, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9,200,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 56, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 16: Licensing of PDM SACCOs \nDelayed release to 30 SACCOs for quarter 4 \nSN. Vote Parish Name of Is the SACCO registered Remarks Name Name SACCO under Microfinance Institutions money lenders \nact 2016? (Yes/No) \n1 Kassanda Nakiduduma Nakiduduma- No \nSACCO not Kiganda TC licenced 2 Kassanda Jjemba Jjemba-Kassanda No \nSACCO not TC \nlicenced \n3 Kassanda Kawungera Kawungera- No \nSACCO not Kiganda TC licenced 4 Kassanda Kasambya Kasambya- No \nSACCO not Kamuli \nlicenced \nName of List of Are the \nHow How N Name Name SACCO flagsh flagship many of PDM many of many of ip projects enterprise enterpri the the proje consisten sare ses enterpri farming cts t with the implemen \nses are enterpri per priority ting \nfarming ses are SACC commodi flagship \nenterpri from the oO ties projects ses priority selected \ncommod by the \nity list LG?", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}, [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}]], "page": 56, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Kassan Nakidudu Nakidudu Not da ma ma- provid Kiganda ed TC\n2. Kassan Jjemba Jjemba- Not da Kassanda provid TC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed \ni \\|\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Kassan Kawunge Kawunger Not da ra a-Kiganda provid TC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Kassan Kasamby Kasamby Not No da a a- Kamuli provid ed\n5. Kassan Kalamba Kalamba- Not No da Kiganda provid TC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kassan Lusaba Lusaba- Not No da Kamuli provid ed\n7. Kassan Kayunga Kayunga- Not No \nda Kiganda provid \nSC ed FE\n8. Kassan Kyamuso Kyamusot Not No 1 2 2 da ta a-Kiganda provid \nTe", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Kassan Kyoga Kyoga- Not No 1 2 2 1 da Kamuli provid \ned \n10.\\| Kassan Kamusu Kamusu- Not No 1 2 2 1 da Kiganda provid \nTC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file