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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KATAKWI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30' JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nList of Acronyms", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym | Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG_", "metadata": {"headings": [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\| \\| \nLocal Government : u District", "metadata": {"headings": [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 4, "level": 3}}, [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 4, "level": 3}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 4}}, {"headings_1": {"content": "DLG_", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i i", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 4}}, {"headings_1": {"content": "DLG_", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Government of", "metadata": {"headings": [{"headings_0": {"content": "Government of", "page": 4, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 4}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U \\| Capital of  \nHuman Management System Information and Communication", "metadata": {"headings": [{"headings_0": {"content": "Government of", "page": 4, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 4}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology IH", "metadata": {"headings": [{"headings_0": {"content": "Technology IH", "page": 4, "level": 5}}, {"headings_1": {"content": "Government of", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ International Organization of Supreme Audit Institutions Integrated Personnel and Payroll system  \nInternational Standards of Supreme Audit Institutions  \nISSAIs  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Technology IH", "page": 4, "level": 5}}, {"headings_1": {"content": "Government of", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 LGFAR \n\\_\\| Local Government \nFinancial and Accounting Manual, Authority 2007  \nIH", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}, [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}], [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Lower Local Governments  \nLocal Revenue  \nMinistries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning \u201aand Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}, [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoLG", "metadata": {"headings": [{"headings_0": {"content": "MoLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Ministry of Education", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Local Government \\|  \nNAA", "metadata": {"headings": [{"headings_0": {"content": "MoLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Ministry of Education", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR Tax Revenue \n\\| Non \\_\\_ OAG \nOffice of the Auditor General  \nPBS Program Budgeting System  \nLM \\|  \nPCA Payroll Consults Africa  \n\\\\  \n.  \n\\_\\_ \\| Management System", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}, [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Payroll Deduction", "metadata": {"headings": [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement & Disposal Unit Public Finance Management Act \nPublic Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury. Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 3}}, [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 3}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Account |", "metadata": {"headings": [{"headings_0": {"content": "Account |", "page": 4, "level": 5}}, {"headings_1": {"content": "Payroll Deduction", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Account |", "page": 4, "level": 5}}, {"headings_1": {"content": "Payroll Deduction", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury Sub Single", "metadata": {"headings": [{"headings_0": {"content": "Treasury Sub Single", "page": 4, "level": 1}}, {"headings_1": {"content": "Account |", "page": 4, "level": 5}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Treasury Sub Single", "page": 4, "level": 1}}, {"headings_1": {"content": "Account |", "page": 4, "level": 5}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury Sub Single", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \n\\_  \n\\|  \nUganda Consolidated Fund  \n\\_\\_\\_\\_\\| and \\| Lender\u2019: Association Uganda Consumer s  \n\\| \\| Intergovernmental Fiscal", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury Sub Single", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transfers", "metadata": {"headings": [{"headings_0": {"content": "Transfers", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 4, "level": 4}}, {"headings_1": {"content": "Transfers", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for. Results \\_ Hl 5 \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 4, "level": 4}}, {"headings_1": {"content": "Transfers", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Shilling Uganda Support to", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}, {"headings_1": {"content": "Program", "page": 4, "level": 4}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Municipal Te", "metadata": {"headings": [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "infrastructure Development \\_ \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KATAKWI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Katakwi 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 Katakwi 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": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}, [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \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 Katakwi 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.42,787,396,816 out of which UGX.41,260,405,300 was warranted as shown below; \nSN Details Budget Warrants % funding \\| UGX  \nUGX  \n1 Recurrent (Wage) 20,309,584,737 20,309 ,584,737 100 2 Recurrent (Non-wage) 11,197,876,076 10,483,523,230 94  \n3 Development 11,279,936,003 10,467,297,335 93 Total 42,787,396,816 41,260,405,302\\| 96 \nOut of the total warrants of UGX.41,260,405,300, I reviewed the utilisation of warrants worth UGX.29,741,564,747 (72%) as summarised in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}, [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}]], "page": 5, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Details", "metadata": {"headings": [{"headings_0": {"content": "= Details", "page": 6, "level": 3}}, {"headings_1": {"content": "Municipal Te", "page": 4, "level": 4}}], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual expenditure Cumulative Actual Cumulative % (UGX) expenditure out of total warrants  \n1 Wage expenditure  \n20,309,584,737 20,309,584,737 49% 2 PDM expenditure audited  \n4 Education grant - Formerly SFG \n291,816,220 20,601,400,957 50% 483,936,200 21,085,337,157 51% 5 Microscale Irrigation Projects \\| 325,895,761 21,411,232,918 52% Transitional development grant - Health  \n236,139,130 21,647,372,048 52%", "metadata": {"headings": [{"headings_0": {"content": "= Details", "page": 6, "level": 3}}, {"headings_1": {"content": "Municipal Te", "page": 4, "level": 4}}, [{"headings_0": {"content": "= Details", "page": 6, "level": 3}}, {"headings_1": {"content": "Municipal Te", "page": 4, "level": 4}}]], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ie Adhoc", "metadata": {"headings": [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGIFT (Infrastructure) 3,784,633,196 25,432,005,244 62% Focus area-Water development grant 390,133,762 25,822,139,006 63% (Piped water, and Rural water and  \nSanitation grant  \n8 Budget outputs sampled 3,919,425,741 29,741,564,747 72% Total of the utilised warrants 29,741,564,747  \naudited \nOut of the total warrants of UGX.41,260,405,300 in the financial year 2022/2023, UGX.22,574,764,900 (55%) was spent on wage costs. I issued a separate detailed Special Audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of  \nand activities under the \nNo Observation Recommendation Source Approved Actual Variance revenue points and oa budget Collections sensitize tax payers", "metadata": {"headings": [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}, [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}], [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}], [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}]], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, {"headings_1": {"content": "ie Adhoc", "page": 6, "level": 2}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, {"headings_1": {"content": "ie Adhoc", "page": 6, "level": 2}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- na Non-Tax Revenues 455,590,111 316,100,681 139,489,430 fulfilling their tax 731,625,355 460,997,181 270,628,174 obligations.", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, {"headings_1": {"content": "ie Adhoc", "page": 6, "level": 2}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "being", "metadata": {"headings": [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], "page": 8, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme Warrants Utilised % disbursed in order warrants utilisation for funds to be ro- Industrialization 1,863,123,382 1,755,430,479 94 \\| utilized as soon as Tourism Development 1,147,000 1,147,000 100 they are released. Natural Resources, 808,009,725 737,269,767 91  \nEnvironment  \nPrivate Sector 57,814,504 45,580,358  \nDevelopment  \nIntegrated Transport 1,265,602,988 1,216,922,899  \nInfrastructure  \n7,500,000 \\_\\| 7,500,000  \nHuman Capital 27,386,009,291 25,332,039,979  \nDevelopment  \nPublic Sector 7,295,301,306 6,550,414,230  \nTransformation \nObservation \nRecommendation Table Showing key activities affected by under-utili zation of  \nwarrants \n[no Programme Warrants not Activities Reason for Utilized affected by the  \n.  \nthe under underutilizat \\| utilization ion of warrants \n1 Agro- \n107,692,903 Payment of Failure to Industrialization \nstaff salaries \nrecruit staff as planned  \n2 Community \n97,029,584 Payment of Failure to mobilization & \nstaff salaries recruit staff as mind-set change planned 3 Development Plan 190,138,412 Payment of Failure to Implementation \nstaff salaries recruit staff as planned  \n4 Governance & 71,618,987 Payment of Failure to Security \nstaff salaries \nrecruit staff as planned  \nHuman Capital 2,053,969,312 Payment of -Delayed Development \nstaff salaries availability of warrants. Upgrade of  \nAkoboi HCII to -Delayed HCIII \nprocurement process Construction resulting to of staff house delayed works for Upgraded for projects in Akoboi HCIII health. \nOperations -System based and  \nerror. supervision of  \nVaccination  \nActivities \nUpgrade of Koritok HCII", "metadata": {"headings": [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}]], "page": 8, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to HCIII", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of \nSeed schools \nNatural Resources, 70,739,958 Payment of -Failure to Environment, \nstaff salaries \nrecruit staff as Climate change, planned land & Water", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}, [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}]], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- based error.  \nPrivate Sector 12,234,145 Payment of Failure to Development staff salaries recruit staff as planned", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No Observation Recommendation \ne Planned construction projects were not completed which affected service delivery.  \ne Pension and Gratuity payments were not made. \nThe Accounting Officer explained that the under-utilization was mainly due to delayed disbursement of funds which led to funds being reverted to the consolidated fund before they were utilized. \n1.1.4 Lack of appropriate performance indicators and targets in the work", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}, [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}]], "page": 10, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 10, "level": 3}}, {"headings_1": {"content": "to HCIII", "page": 9, "level": 3}}], "page": 10, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 11, "level": 3}}, {"headings_1": {"content": "plans", "page": 10, "level": 3}}], "page": 11, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 11, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 11, "level": 3}}], "page": 11, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 11, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 11, "level": 3}}], "page": 11, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S\\| Ja\\|dwooul st ya\\|dwiosul s\u0131 Ss!", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 11, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 11, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "metadata": {"headings": [{"headings_0": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 11, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "papuajyul A\\\\jnj Jo\\} paquawa\\|duu! saloygne 3 3 3 a \nayy ozze.lo] a\\}d pue Bunuied ayy jo 1padsu\u0131 ueysqns yajdwioo ay jo oedsul ueysqns 3>1dwo9 ye\\|dwos Ing BuroBuo", "metadata": {"headings": [{"headings_0": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 11, "level": 3}}, [{"headings_0": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 11, "level": 3}}]], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ay}", "metadata": {"headings": [{"headings_0": {"content": "ay}", "page": 12, "level": 4}}, {"headings_1": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "metadata": {"headings": [{"headings_0": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}, {"headings_1": {"content": "ay}", "page": 12, "level": 4}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 W a W > 9 dIGnd aq \nJO juersjas Q'bLb'TST Lb g\u2019865\u201900T 6S 6'STS\u2019S\u00a2@b 08 Jou sy\\} pjnod Jayjo senudap saniAoe pue sone peuueyd qyd4oW Bumus, jlouno> aquieyy aseud eISpue] jo Duno9 aquueyo njjsuo7z jo Mol Bulyjeas JOpOwWwO -00r+8) (00/+6 papun; jeu\\} \"sSPUnN, ebebua jo SJ AI Bud ou SJ uono 8 3509 je -S2ja\\|V asepy- peo.  \nJuswaldu\u0131 JUaWasiJngsip pjnoys", "metadata": {"headings": [{"headings_0": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}, {"headings_1": {"content": "ay}", "page": 12, "level": 4}}, [{"headings_0": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}, {"headings_1": {"content": "ay}", "page": 12, "level": 4}}]], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paule|dxe", "metadata": {"headings": [{"headings_0": {"content": "paule|dxe", "page": 12, "level": 1}}, {"headings_1": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}, {"headings_1": {"content": "paule|dxe", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "439 UONEPUSUNLODSY 18910 \u2018spun", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}, {"headings_1": {"content": "paule|dxe", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- PUISIA ueqin\u2019 NWIWWO> sso20y uawuieW", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}, {"headings_1": {"content": "paule|dxe", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u201cAny oO Jo", "metadata": {"headings": [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue Ayu peoy aoue  \nLAOISNVAL ANV 0\\} \"SODIAIOS \nBununosoy padejap Bunmunosay aseajay ALVYSALNI NALSVAINI SIIINR3S aunyle4 0\\} Ajouuy 3UNLI SyL anp Sul qd \n1.1.6.2 The service delivery under focus areas  \nI sampled thirty-six (36) out of Twenty-seven (27) activities in Five (5) focus areas with a total expenditure of UGX.5,220,738,049 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nFocus Area Key Observation  \ne Motorization of hand pump e This could result in to poor", "metadata": {"headings": [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}, [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}]], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 1}}, {"headings_1": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}], "page": 13, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "borehole water projects did not have user committees. \nEducation  \ne There were cracks observed on Development  \nthe floor of the 5 stance lined VIP Latrine at Amusia Primary School e The quality of desks delivered to Kamenu Primary school was not", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 1}}, {"headings_1": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, [{"headings_0": {"content": "Development", "page": 13, "level": 1}}, {"headings_1": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}]], "page": 13, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 1}}], "page": 13, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pena", "metadata": {"headings": [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ployees the entity payroll  \nThe District had 1581 employees on the IPPS payroll of which 1441 The  \nAccounting (91%) were fully verified, 129 (8.2%) partially verified, and 11 Officer should engage (0.8%) did not show up.  \nthe concerned Service Commissions and In addition, 14 individuals had not accessed the payroll by end of obtain minute extracts June, 2023. These were captured as new records in my determination  \nwithin an appropriate of the District wage bill.  \ntime frame for the validation of the The summary of the validation exercise is shown in the table below;  \nemployees by Ministry of Public Service for Details  \nNo. of Annual base partially verified staff. Individ (UGX)  \nuals  \nNumber of staff as per the payroll (June 1581  \n2023  \nValidated as follows;  \nTotal number of staff verified 1441  \n(complete/fully verified) (A)  \nPartially verified(individuals whose 129  \ninformation availed at the physical  \nverification did not fulfil all the \nThe Ministry of Public 19,367,516,112 Service should make arrangements to 16,968,213,780 validate any staff who have been genuinely 2,165,606,280 accounted for by the Accounting Officer. \nrequirements) (B  \nNot verified (appeared for validation", "metadata": {"headings": [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}, [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oT The Accounting", "metadata": {"headings": [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer should initiate but not verified) (C)  \na process of deleting The total number of individuals who did 11  \n233,696,052 employees who did not appear for headcount (no-shows)  \nnot for (D) (Accounted for and not accounted \nappear  \nfor) headcount and \nrequisite documents to confirm their existence and regularity of going forward for the recruitment. new staff. \nb) 129 (8.2%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 11 (0.8%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. 2 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \nii.  \n6 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nNo salary was paid to the 6 employees in question after exit. \nii.  \nI further noted that 3 individuals who were paid UGX. 96,819,240 in the last four years, were not accounted for and these were omitted from the validated payroll. \nd) 14 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that for the partially verified, efforts were being made to get minute extracts and that staff who were not on the district payroll were newly appointed staff.", "metadata": {"headings": [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}, [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}]], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details  \nA total of 129 employees on the payroll had inconsistencies in their The  \nAccounting dates of birth, captured in the payroll and data captured by NIRA on  \nOfficer should engage the National IDs. The information is critical in the identification of an  \nthe affected staff and individual.  \nensure that employee records are duly Inconsistent information undermines the integrity of the District\u2019s updated and brought records and may complicate the employee service history and to the attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service. \nspecified timeline for appropriate action. The Accounting Officer explained that affected staff were informed to  \nreconcile and update Date of Birth records with Ministry of Public  \nService.", "metadata": {"headings": [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}, [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}]], "page": 15, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 15, "level": 3}}, {"headings_1": {"content": "oT The Accounting", "page": 14, "level": 5}}], "page": 15, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], "page": 17, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \ni. Positive observations  \nOut of the total program receipts of UGX.390,134,000, UGX.390,134,000 was spent oe \nby the District representing a utilization level of 100%.  \nThree (3) out of three (3) (100%) of the projects that were budgeted for had been oe \nprovided for in the approved five-year development plan.  \noe All the 3 projects were eligible from a comparison of the projects in the approved work plan with those included on the indicative list of capital investments.  \nDesk and field appraisals for all the projects was undertaken.  \ne \noe The piped water system project in Bisina HC II had its designs approved by the Ministry of Water and Environment.  \noe All expenditures of UGX.390,651,962 was incurred on item codes for which they were budgeted.  \n0 All payment vouchers had supporting accountability documents.  \n8 The new water facilities were constructed where there was proof of ownership.  \noo The Asset register was updated.  \nThe District had water quality testing kits. Consequently, the District carried out water quality testing.  \n\u00b0 All pipes bought for borehole works were stainless steel.  \nrecords were maintained and submitted to the  \nhence there was e", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}]], "page": 17, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.1 Planning and Budget Performance  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \ne The proposed investments are derived from the approved LG Development Plan.  \nPrescribes the thresholds for allocation of rural water and sanitation sub-grant e  \n(traditional component), and piped water sub-grant (UgIFT component),  \noe provides an indicative list of capital investments and other development activities to be funded.  \ne stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning of Katakwi DLG and noted the following;  \ne The original activity planned targets was not achieved. The 2 sites of Akoboi Seed Secondary School and Kanapa A in Magoro Sub county were unsuccessful. \noe Failure to budget according to the prescribed allocation thresholds. Allocation of funds for capital development and complementary activities was not based on the program expenditure guidelines as shown in Appendix 31. \ne An analysis of the water budget allocations for the Sub counties revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 32. \nSN Category Sub Budget Ranking Rank County/Town Amount based on interpretation Council Name need  \n1 Sub County with most Ngariam SC 150,000,000 20  \nLeast needy by allocation  \nrank  \n2 Sub County with least Getom SC and 8,000,000  \nMost needy by allocation Katakwi SC each rank  \n3 Sub County with no Ongongoja SC 0  \n2 Second most allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}]], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "needy", "metadata": {"headings": [{"headings_0": {"content": "needy", "page": 18, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6ongoing UGFIT projects (seed schools and health centre upgrades) had not been e  \nprovided with water sources that were accessible by the local community. Details are in Appendix 33 \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "needy", "page": 18, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}, [{"headings_0": {"content": "needy", "page": 18, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}]], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.2 Review of the Procurement Process  \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31%t of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nNone of the 4 projects had their procurement adverts published by 30!\" June 2022. oe  \nNone of the 4 projects had their procurement contracts awarded by 31%\u2018 October oe  \n2022.  \noe Other procurement observations \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}, [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}]], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 8}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 8}}], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that process of developing a consolidated procurement plan takes time since it involves obtaining the procurement demands from all departments and Lower Local Governments and thereafter submit to other relevant authorities like PPDA, MoFPED, MoLG and Auditor General. \nRecommendation  \nThe Accounting Officer to ensure that the procurement process is commenced early", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 8}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 8}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 8}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 8}}]], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enough.", "metadata": {"headings": [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.3 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that;  \noe Training of water user committees as one of the eligible activities to be implemented.  \nAll piped water supply systems being constructed in the DLG must have approved oe  \nengineering designs from the Ministry of Water and Environment.  \nAll DLGs should have water quality testing kits.  \noe  \nDLGs should test at least 20% of the already existing water sources across the oe  \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \noe All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour.  \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless e \nA review of the annual work plan revealed that three (3) activities were supposed to have been implemented during the Financial Year under review. However only 2 activities were fully implemented and 1 activity was partially implemented as shown in the table below; \nWater Planned  \nPlanne Expendi Varianc Projects/ quantity  \nd ture e (UGX) Remar facilities expendi (UGX) ks \nDrilling and  \n175,000, 102,896, 72,1036 Partially installation  \n000 330 70 implem of 7 ented Boreholes  \nRehabilitati 0 56,000,0 7,656,95 on of 7  \n00 50 0 implem 2 Boreholes ented Motorizatio 5 public water 0 125,000,", "metadata": {"headings": [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}, [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}], [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}], [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}]], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}], "page": 20, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n of a one stand points  \n000 88,985,5 68 implem Hand pump 32 borehole  \n356,00 240,22 115,77  \n0,000 4,912 5,088 \nFailure to implement all planned activities negatively affects service delivery. \nThe Accounting Officer explained that the two sites of Kanapa A and Akoboi Seed Secondary School were drilled up to 77.6m and 86.82m respectively and was a dry well however, all the 07 boreholes that were planned for were drilled. \nRecommendation  \nThe Accounting Officer should engage the contractor so that pending works are", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}, [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}]], "page": 20, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], "page": 20, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Iconsidered 16 out of 19 (84%) of the projects as being fully functional since the installations in all 12 of the visited sites were complete with reasonably good yields and being used by the community;  \nb) Iconsidered 1 out of 19 (5%) of the projects as being partially functional. Of the installations in all of the visited sites of these projects, only 4 out of 5 were complete with reasonably good yields and being used by the community; and  \nc) Iconsidered 2 out of 19 (11%) of the projects as being non-functional since the installations in all 12 of the visited sites were incomplete/ drilled but was unsuccessful. \nThis is shown in the table below and further detailed in Appendix 34. \nNo Water Actual Number Number No of Audit Projects/faci Expenditure of Sites of Sites Functiona Conclusion lities \nDrilling and 102,896,330 7 \nVisited I Sites \n2 sites were installation of unsuccessful 1 7 Boreholes  \nRehabilitation 48,343,050 7 Functional of 7 Boreholes  \nMotorization of  \n1 public water a one Hand 88,985,532  \nstand point is not ump borehole functional 240,224,912 \nNo Water Actual None Photo Audit Projects/facilities Expenditure Functio Remarks nal Sites  \n1 Motorization of a 88,985,532 One  \nOne non- one Hand pump  \nfunctional borehole public water stand point at Bisina HC II. The tapes were broken. \nii. Existing water facilities \nbudgeted for rehabilitation of 5 boreholes and WHH has as well provided for rehabilitation of 29 boreholes.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}, [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}]], "page": 22, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all water facilities are functional. \n3.1.7 Existence and functionality of water user committees  \nSec 4.1.1 of the Grant Guidelines (2022/2023) lists training of water user committees as one of the eligible activities to be implemented. \nI carried out physical inspections on a sample of three (3) implemented projects on 19/10/2023. These projects had a total of fifteen (19) sites, out of which I sampled twelve (12). \nInterviews on site revealed that only 2 out of 12 (17%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \nThis is shown in the table below; \nWater Projects/facilities Actual  \nNumber Number of Sites with Water Expenditure of Sites Sites Visited User Committees \nDrilling and installation of 7 102,896,330 7 Boreholes  \n48,343,050 7 Rehabilitation of 7 Boreholes \nMotorization of a one Hand  \n88,985,532 ump borehole", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}]], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "240,224,912 19", "metadata": {"headings": [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without functional water user committees, the installed facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer acknowledged this concern and pledges to follow up, rejuvenate and strengthen the community based management structures. A budget has been provided establishment and training of water user committees. \nRecommendation  \nThe Accounting Officer should ensure that all water user committees are functional. \nThe District budgeted for and received UGX.920,000,000 budgeted to the implement the following activities; \nUpgrade of Akoboi HCII to HCIII \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; \ni Positive observations \noe The District implemented the activity it planned and budgeted for. The District was complaint with the procurement laws and guidelines. e \noe The District prepared monitoring reports as evidence of monitoring the implementation UGIFT activities.  \nnoted that payment worth UGX.16,652,000 on the UGIFT activity had supporting oe \ndocuments like invoices, receipts, progress reports, acknowledgement of receipt of funds, among others. \nii. Areas of Improvement  \nI noted the following areas where the District needs improvement; \n3.2.1 Planning and Budget Performance  \nBudget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 95% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.368,000,000 (35%) while no allocation was made for repair of medical equipment and replacement of small medical equipment and medical furniture as shown in the table below. \nMain Expenditure Items  \nThreshold as Actual Approved Varia Audit per the percenta budget nce remark guidelines ge (UGX) (A-B) \nic ie RT", "metadata": {"headings": [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (budget)", "metadata": {"headings": [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}], "page": 24, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m  \nsila Repair of medical equipment Minimum 20% 0%  \n0 No allocation \nIrregular budget allocations may affect the effective provision of health services as planned. \nThe Accounting Officer explained that the funds for purchase of equipment for these projects are usually allocated by the project in the subsequent FY after completion of the project buildings. \nIn terms of minor repairs and maintenance of equipment, the Department of Health allocates each FY 10,000,000/= and invites the regional equipment maintenance workshop from Soroti Regional Referral Hospital to undertake repairs working alongside the district team.", "metadata": {"headings": [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}, [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}], [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}], [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}]], "page": 24, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry so that funds are allocated according to the ratios set in the guidelines. \n3.2.2 Funding and Absorption  \nOut of the approved budget of UGX.920,000,000, the district received UGX.920,000,000 (100%) resulting to no short fall. Out of the received funds UGX.688,391,074 (75%) was spent, thus leaving UGX.231,608,926 unutilized. Details are in the table below; \nApproved Warrants/ Expenditure Under Under budget Release (UGX) funding absorption (UGX) (UGX) (UGX)  \n\\_\\_\\_\\| \u2014 \\|  \n(", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}]], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (B) D=(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 873,500,000 873,500,000 641,891,221 231,608,779 development  \n46,500,000 46,500,000 46,499,853 en 147 920,000,000 920,000,000 688,391,074 0 231,608,926 \nUnder absorption of released funds resulted in partial implementation of the following key activity;  \no Upgrade of Akoboi HCII to HCIII \nAs a result, health services were delayed to the intended beneficiaries. \nThe Accounting officer explained that funds were revoted and the contractor is on site and works are near complete. \nRecommendation \nI noted that the District did not have a land title of land on which one (1) UGIFT infrastructure project worth UGX.837,955,091 was implemented. Details are in the table below; \nSN UGIFT Project  \n1 Upgrade of Akoboi HCII to HCIII Total \nContract Amount UGX \n837,955,091 837,955,091 \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting officer explained that UgIFT has contracted a firm called GIS Transport to help in the completion of titling of the land for all UgIFT supported health facilities \nRecommendation  \nThe Accounting officer should engage with relevant authorities under UgIFT and the contracted company to speed up the titling process. \n3.2.3 Implementation of UGiFT activities \nInspection of UgIFT activities  \nI conducted physical inspections of the one (1) UGIFT project implemented at UGX.837,955,091 on 18th October, 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nProject Contract Start date End date Percentage  \nInspection Amount of works remarks done as at", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u 30% June", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023 Upgrade 837,955,091 10/02/2023 30/09/2023 85% of  \nAkoboi  \nHCII to  \nHCIIT \n-Incomplete ;  \nKia  \nworks.  \n' \n-Contractor was on site -Construction works  \nare ongoing and in line with BoQs", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}]], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were on site\n- were planted but didn\u2019t sprout.", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, the intended health service delivery was delayed.  \nThe Accounting Officer explained that all projects will be completed within the next 2 months. \nRecommendation  \nThe Accounting Officer should closely monitor project to ensure that works are completed within the estimated time. \n3.3  \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - Education  \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nThe District received UGX.4,340,205,859, out of UGX.4,340,205,859 budgeted to the implement the programme. The following activities were undertaken; \nSN Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}]], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "u 30% June", "page": 26, "level": 2}}], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Akoboi Seed Seconda  \n1 1 \nConstruction of Toroma Seed Secondary School \n\\| \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; \nPositive observations  \nThe district implemented all three (3) planned and budgeted for projects.  \ne  \nI noted that payment worth UGX.2,146,040,540 for UGIFT activity had supporting \u00b0  \ndocuments like invoices, receipts, progress reports, acknowledgement of receipt of funds, among others. \nAreas of Improvement  \nI noted the following areas where the needs improvement; \n4.3.1 Planning and Budget Performance \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption (UGX) \nCapital 4,179,586,252 4,179,586,252 3,222,912,485 956,673,767 development  \n160,619,607 160,619,607 151,152,064 ee 9,467,543 Total 4,340,205,859 4,340,205,859 3,374,064,549 \\| 966,141,310 \nUnder absorption of released funds resulted in partial implementation of the following key activities;  \ne Construction of Akoboi Seed Secondary School  \ne Construction of Getom Seed Secondary School  \noe Construction Toroma Seed Secondary School \nUnder absorption of released funds resulted to partial implementation of the projects. As a result, education services were delayed to the intended beneficiaries. \nThe Accounting officer explained that there was a delay in the procurement process causing the funds to be swept back but however have been revoted since and construction works are ongoing. \nRecommendation  \nThe Accounting officer should closely monitor the construction works at the Seed Schools to ensure that work. \n4.3.2 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which two (2) UGIFT infrastructure projects worth UGX.3,592,812,960 were implemented. Details are in the table below; \nSN UGIFT Project  \nContract Amount UGX \n1 Construction of Getom Seed Secondary school  \n939,950,960 2 Construction of Toroma Seed Secondary school  \n2,652,862,000 Total \\| 3,592,812,960 \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes \n4.3.4 Implementation of UGiFT activities  \nInspection of UGIFT Grant activities  \nI conducted physical inspections of three (3) UGIFT projects \nimplemented that funding of UGX.4,179,586,252 on 18% October, 2023 to assess \nservice", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}, [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}]], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "received", "metadata": {"headings": [{"headings_0": {"content": "received", "page": 29, "level": 5}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delivery indicators. I observed the", "metadata": {"headings": [{"headings_0": {"content": "received", "page": 29, "level": 5}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, {"headings_1": {"content": "received", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, {"headings_1": {"content": "received", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contract Start date Enddate Percentag remarks e of works  \nAmount  \ndone as at  \n30% June  \n2023  \n-No Constructio 939,950,960 30/06/202 56% construction of Getom 3 activity is n  \nSeed ongoing on Secondary \nsite.  \nSchool No workers on site.", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}]], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- material on site.\n- is said to be handling another seed school construction under UGIFT in another District.\n- trees planted as stated in the BoQs.\n- signage", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Constructio 2,652,862,00 17/10/202 18/10/202 of Toroma 0 2 4  \nn  \nSeed  \nSecondary  \nSchool \non site. -Construction work was on oy  \ngoing and in line with BoQ", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}]], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specifications", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-Contractor was on site -Materials were on site", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- have been planted as stated under the", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "science and ICT laboratories as stated in the BoQ.", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and finishes were well done.\n- water", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "harvesting", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tanks  \nin place.", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- quality blackboards", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "seen \nin science", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}, [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}]], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "laboratory", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}, {"headings_1": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}, {"headings_1": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- on the sports field are still", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}, {"headings_1": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "incomplete.", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- not cleared.\n- signage on site  \n\\| -N atanted trees", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAs a result, intended education delivery was delayed.  \nThe Accounting Officer explained that the funds that were reverted to the consolidated fund were revoted and works have resumed at Toroma and Getom seed school. \nRecommendation \nThe Accounting Officer should closely monitor and supervise the projects to ensure that works are completed and to a satisfactory level. \n4.4 Education Development Grant  \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.483,937,821 for the construction of; two (2) classroom blocks with offices and stores, one (1) classroom block, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned \nI noted that the District project committees sought guidance from specialists. e \nThe District included a Particular Condition of Contract clauses in the Procurement oe \nprocess.  \nThe District appointed contract managers from sector specialists\u2019/user groups in oe \nthe implementation of projects.  \nI noted that expenditure worth UGX.402,607,213 was supported with invoices, oe \nreceipts, delivery notes, Good received Notes, progress reports, among others. Education Development Grant projects were audited by the Internal Auditor.  \ne \ne The District accurately recognized transfers upon receipt of funds. Payments were certified by the Internal Auditor.  \neo \nAreas of Improvement  \nI noted the following areas where the District needs improvement; \nReview of Budgeting and allocation  \n4.4.1 Failure \\_to undertake mitigation measures for projects/programs with related environmental and social impacts  \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI however, noted that;  \noe 3 Projects/programs worth UGX.61,460,785 were not screened for likely environmental and social impacts as per details in Appendix 36  \no There were no environment and social management plans for 3", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}, [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}]], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], "page": 31, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The prescribed mitigation measures for 3 screened projects were not implemented.  \ne The screened Projects/programs did not report on the implementation of prescribed mitigation measures. \nFailure to screen projects for the likely environmental and social impacts may result into environment deterioration in case mitigation measures are not identified and implemented. \nRecommendation  \nI advise the Accounting Officer to ensure all projects are screened for the environmental and social impacts. The Accounting Officer should also ensure that environment and social management plans are developed, mitigation measures are \nI noted the Local Government did not incorporate education development grants project activities totalling UGX.233,069,790 into the District plans and budgetary framework. \nFailure to incorporate education development grants activities into the District plans and budgets exposes the funds under the project to possible", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}, [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}]], "page": 31, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diversion/misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], "page": 32, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that all development funds are planned and budgeted for following the issued IPFs and respective guidelines. It is not possible in the current planning and budgeting architecture to spend any money that is not planned and budgeted for. \nRecommendation \nDespite the Accounting Officer\u2019s above claim, review of the District\u2019s budget revealed that the projects were not incorporated therefore Accounting Officer should be vigilant while inputting data in to the system to avoid exclusion of some projects. \nfrom sector specialists.  \n4.4.3 Failure of user committees to oversee implementation of Projects/programs Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at District/municipality level. \nI noted that 8 projects worth UGX.415,834,575 were not sufficiently supervised by their respective user committees. \nTable showing user committee involvement in project implementation. Details  \nNo of %  \nProject Budgets % projects involvement UGX (Millions) Budgets \nUser committees involved in\\| 0 0 0 0 project supervision \nUser committees not involved in 8 100  \n409,440,000 85 project supervision \n4.4.4 Diversion of funds to unplanned activities  \nParagraph 10.4.1(5) of the Treasury Instructions, 2017 states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. \nI noted that UGX.16,429,104 was spent on activities outside approved Education Development grant work plan. Refer to table below; \nTable showing diversion of funds to unplanned activities \n\\| Payment date Amount Payment of balance of retention for 24/01/2023", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}, [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,429,104", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 5}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "construction of Palam Seed Secondary School. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 5}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 5}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,429,104", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this could have been due to a system error. \nRecommendation \nThe Accounting Officer should always spend money as approved in the budget and as per grant guidelines. \n4.4.5 Inspection for service delivery under the Education Development Grant \nI sampled eight (8) projects with a total expenditure of UGX.366,908,504 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nProgram Activity Total Pictorial Evidence Summary Audit me details expenditu  \nof findings conclusio re (UGX) (Time, n Quality,  \nQuantity,  \nCost and Functionali \n1 Human Constructi 97,327,386 \n", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time There is \\_\\|  \nCapital on of 2  \n\\| of delay in Developm classroom  \ninspection, handover ent block with", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\} the of the shelves, \n\u2018\\| construction structure to office \n\u201c\\| works the school were  \nand which has \nActivity Total Pictorial Evidence Summary Audit details expenditu \nof findings conclusio re (UGX) (Time, n", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 34, "level": 3}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 1}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali \nConstructi Capital on of 2 \nof delay in \u00a9! inspection, handover Developm classroom  \n\\*\\| the of the ent block with  \nshelves, \n\\| construction structure to works were the school office  \nspace and \ncomplete which has however the resulted store at  \nGetom structure into was not yet delayed P/S  \nin use service awaiting delivery. commissioni  \nng by the The quality DEO. of the", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}]], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- shelves is quality of the not  \n\\|  \nwork is good commenda however, the ble workmanshi considering p of the the poor classroom finishing. shelves is  \npoor as the  \nsurfaces and  \nedges of the  \nshelves are  \nnot even and  \nshelves not  \npainted as  \nwell.  \nNo trees  \n-  \nwere planted  \nas agreed in  \nthe contract", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "agreement.", "metadata": {"headings": [{"headings_0": {"content": "agreement.", "page": 34, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Pictorial Evidence Summary Audit Program Activity  \nof findings conclusio details expenditu  \nme (UGX) (Time, n re", "metadata": {"headings": [{"headings_0": {"content": "agreement.", "page": 34, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 34, "level": 3}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 36, "level": 1}}, {"headings_1": {"content": "agreement.", "page": 34, "level": 3}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali \nThe quality -  \nHuman Constructi", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 36, "level": 1}}, [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 36, "level": 1}}]], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,200,000", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of the Capital on of 2  \nof the classroom Developm classroom  \nclassrooms floor was ent block  \nwas done by not fully Osudio  \nthe time of satisfactory P/S  \ninspection given that and they cracks were both in were already  \nuse.", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- parts developing of the floor in sections of the floor were", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "developing", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cracks.", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- shade trees were planted by the contractor as agreed in the contract agreement.", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time The quality Human Constructi  \nof of the pit Capital on of 5  \ninspection, latrines is Developm Stance pit  \nconstruction not  \nent latrine at  \nworks were satisfactory Amusia  \ncomplete but given that P/S  \npit latrine cracks are was not yet already  \nin use developing however in sections cracks were of the floor. beginning to  \ndevelop at  \nthe entrance  \nof the pit of  \npeople with  \ndisabilities.  \n-Fresher", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Program Activity Total Pictorial Evidence Summary Audit me details expenditu \nof findings conclusio re (UGX) (Time, n", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}, [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 37, "level": 3}}, {"headings_1": {"content": "developing", "page": 36, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali \nHuman Constructi 19,789,695", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time The quality \u2018  \nCapital on of 5", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n= of of the pit Developm Stance pit EL, \\| inspection, \n/ > latrines is ent latrine at \u201cI met] construction not Angoding ae works were satisfactory", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= 14", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "seen to be given that od P/S  \na i \ncomplete but it is not pit latrine user- was not yet friendly.  \nin use as  \ncontractor  \nhad not yet  \nhanded over  \nthe  \nstructure.", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}, [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were  \nlocked by  \ncontractor so  \nwe didn\u2019t get  \nan inside  \nlook.  \nHowever,  \nthe  \nHeadmaster  \nof the school  \nexplained  \nthat the  \npositioning  \nof the pit  \nholes is not  \nuser friendly  \nas it is very  \nclose to door  \nway.  \nHuman Supply of 8,160,000 + = -The desks The quality \\|.", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "had been of the Capital 51 three a <= \u2014]  \ndelivered at desks is not Developm seater Ne an eae by satisfactory ent desks at Sa \nee =] the school SSR = \nthe time of given the Kamenu  \nP/S \\| \u201c==! inspection defects however  \nseen.  \nthey were \nNo Program Activity Total Pictorial Evidence Summary Audit details expenditu  \nof findings conclusio re (UGX) (Time, n", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}, [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 38, "level": 3}}, {"headings_1": {"content": "= 14", "page": 37, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 38, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 38, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "before wood could dry which  \ndoesn't  \nmake the desks user friendly for the pupils. Human Supply of 9,280,000", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- desks There was Capital 58 three  \nhad been delay in Developm seater  \ndelivered at supply of ent desks at  \nthe school by the desks Ocwiin  \nthe time of which  \nP/S  \ninspection resulted in however delayed  \n\\|\\|  \n\\|\\| they were service not supplied delivery.  \nin time as  \nper contract More desks agreement. were\n- desks delivered were", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "than delivered requisited instead of 38 for which desks as could have stated in led to procurement delivery of documents. a less quantity to other", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "schools. 366,908,5  \n04 \n4.5 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Katakwi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \nPositive observations  \nI noted that the supplier offered training and technical support to the farmer e  \nduring the warranty period.  \noe [I noted that expenditure worth UGX.314,480,149 was supported with accountability documents like acknowledgement of receipt of funds.  \ne The program activity reports to the Accounting Officer were prepared. \nAreas of improvement  \nI noted the following areas where the District needs improvement; \n4.5.1 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}, [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}]], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) oe  \ncapital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \noe The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \noe The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}, [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}]], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District allocated 30% to capital development instead of the required 75% leading to under allocation by UGX.141,172,021 (55%) while Complementary \nComplementary 25% 70% 219,792,059 45% Over services  \nAllocation Total 100% 100% 314,480,149 100% \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting officer explained that the District made the work plan and the budget as per the guidelines however review of the work plan and budget revealed otherwise.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}, [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}], [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}], [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}]], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 39, "level": 8}}], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting officer should acquaint themselves with the guidelines for proper allocation of expenditure items. \n4.5.2 Budget performance  \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 39, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 39, "level": 8}}]], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The District received UGX.314,480,149 out of UGX.314,480,149 budgeted (100%) resulting into no shortfall. Out of the funds received UGX.0 was spent on capital developments while UGX.216,602,000 (69%) on complementary activities. \ne Out of the total program receipts of UGX.314,480,149, UGX.216,602,000 (69%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.97,877,568 (31%). Details are in the table below. \nRevised Warrants/ Total expenditure Variance % budget Release (as per payment absorptio file  \nn", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}, [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}]], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pA", "metadata": {"headings": [{"headings_0": {"content": "pA", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 43, "level": 3}}, {"headings_1": {"content": "pA", "page": 40, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PRODN23- Transfer of \\#405938 \\| 26-Jun- 10,934,000 224003 Agricultural Getom Diversion 448 funds towards 23  \nSupplies Sub of funds of and county maintenance  \nServices  \nkit  \n&", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 43, "level": 3}}, {"headings_1": {"content": "pA", "page": 40, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "vegetable", "metadata": {"headings": [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "seeds for \ndemo sites Micro scale \nirrigation", "metadata": {"headings": [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}, [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}], [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}]], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "94,687,568", "metadata": {"headings": [{"headings_0": {"content": "94,687,568", "page": 43, "level": 3}}, {"headings_1": {"content": "vegetable", "page": 43, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This implies that the above planned activities were not implemented in the financial year ended 30\" June 2023. Hence the objective of service delivery was not achieved. And this fails the purpose for which the funds were disbursed. \nThe Accounting Officer explained that the resources were transferred to Getom Sub county as one of the host sub counties for micro scale irrigation beneficiaries. However, the same money was paid to the contractor for the same planned activity.", "metadata": {"headings": [{"headings_0": {"content": "94,687,568", "page": 43, "level": 3}}, {"headings_1": {"content": "vegetable", "page": 43, "level": 3}}, [{"headings_0": {"content": "94,687,568", "page": 43, "level": 3}}, {"headings_1": {"content": "vegetable", "page": 43, "level": 3}}]], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should avoid such transfer of funds in future and ensure transferred funds are used for implementation of the planned activity. \n4.5.6 Inspection for service delivery projects implemented in FY 2022/23  \nI sampled 2 irrigation projects with a total expenditure of UGX.47,992,571 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 noted. The following was observed; \nNo. Progra Activity Nam Locati Equipm Value of Pictorial Summary of Audit mme details e of on ent equipmen evidence findings (Time, conclu bene (Villag supplier t (UGX)  \nQuality, Quantity, sion ficiar e, and Cost and y Parish procure Functionality)  \nand  \nment  \nsub- referenc \ncoun  \ne \n1 Micro Supply of Okello Akulet M/s Eco 23,864,639  \nInspection was done Delaye Irrigation irrigation Jimm Village, Soil and  \non 19/10/2023 d Program equipme y Getom Water  \nimplem nt Parish, Engineer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}]], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- supply and entatio Getom s (U) Ltd  \ninstallation of the\\|n Sub  \nequipment.  \ncounty KATA857  \n/SUPLS/ -Handover of the 22-  \nequipment to the 23/00191 farmer was on 16/10/2023.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of poor quality =\\|  \ndrip tubes and some of the drip lines are not in the 20-30cm emitter 4  \nspacing.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- pressure rate of water flowing from some of the sprinklers was too low.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- pressure rate of water flowing from the hose pipe is too low. It is heavy and does not exceed 30m which is the length of the hose pipe hence the farm coverage is small and yet only 2 Hydrant spots were installed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- training on how to use the equipment is needed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n4.6  \nTransitional Development Grant Ad Hoc \u2014Health  \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Grant is one. It \nDuring FY 2022/23 the Health Sub Programs will continue to re-prioritize Health Promotion, Disease Prevention, hygiene, and Sanitation and 30% of Non-Wage Recurrent has been earmarked to undertake activities related to these priority areas across the spectrum i.e., Local Government Health Office, District Hospital and each health facility. \nThe Government is refocusing on activities associated with immediate reduction of incidence of communicable and non-communicable disease including public health emergencies like the COVID-19 pandemic, and improving and sustaining high coverage of health care services to reduce the cost of health care in localities using a multisector", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}]], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approach.", "metadata": {"headings": [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the Transitional Development Ad Hoc Grant Health was done in accordance with the grant guidelines. \nThe following were my observations; \nPositive observations  \ne I noted that all the activities implemented were in the category of eligible expenditures.  \nI noted that weekly records were maintained and submitted to the Engineer oe  \nhence there was effectiveness of the monitoring and supervision.  \ne I noted that the District appointed contract managers for the project worth", "metadata": {"headings": [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}, [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}]], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.235,917,015", "metadata": {"headings": [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[noted that a sum of UGX.225,371,234 was paid out for different activities and oe  \nhad the relevant supporting documents. \nAreas of improvement  \nI noted the following areas where the District needs improvement; \nCompliance with Budget quidelines  \n4.6.1 Budget allocation of programme expenditure by category  \nParagraph 4.1.1 of the Grant guidelines 2022/2023 provides that the Grant funds shall be applied to eligible activities in the following thresholds; Infrastructure Projects (Minimum 95%), Investment Servicing (Maximum 2.5%) and Performance Monitoring (Maximum 2.5%). \nA review of the District budget and departmental work plans revealed variances between the allowable thresholds and the thresholds applied by the District during budgeting and expenditure. While Investment Servicing and Performance Monitoring were each allowed a Maximum of 2.5%, the District allocated 0% and 5% respectively. The District allocated 95% to infrastructure project which is the allowed minimum of \nFailure to adhere to thresholds could lead to suffocation of particular activities. \nThe Accounting Officer explained that this project started as a multi-year project in FY 2020/2021 as such investment servicing costs such as advertisement to call for bids was already done in the previous FY. However, we take note of the advice. \nRecommendation \nThe Accounting Officer should always adhere to expenditure thresholds provided for in the Implementation guidelines. \n4.6.2 Funding and absorption  \nRegulation 17 (1) of the PFMAR 2016 states that a vote or a local government, that does not expend all the money appropriated to that vote or local government within the financial year for which it was appropriated, shall repay the unexpended balance of the money to the Consolidated Fund by the 31\u00b0 of July of the proceeding financial \nyear. \nThe District Council budgeted to receive Transitional Development Ad Hoc funds amounting to UGX.250,000,000, and UGX.250,000,000 (100%) was released by the end of the year. \nOut of the total receipts of UGX.250,000,000, the District Council spent UGX.218,127,214 (92%) hence resulting into unspent balance of UGX.19,372,786 (8%) as detailed in the table below; \nExpenditure Actual  \nUnder Expenditure % Items percentage budget (UGX) Release funding absorption budget  \nUGX \nA (B) E=(D/B)\\*100 \nInfrastructure 237,500,000 237,500,000 218,127,214 92% Projects \nInvestment 2.5% 0 0 0%", "metadata": {"headings": [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}, [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}]], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a Servicing", "metadata": {"headings": [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], "page": 47, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.5% 12,500,000 12,500,000 0 12,500,000 100% Monitoring \n100% 250,000,000 250,000,000 0 230,627,214 \nConsequently, there was partial implementation of activities and the external veranda has cracks which need to be fixed. \nThe Accounting Officer explained that the veranda has been fixed as per the attached photos. \nul Activity Contract End Date Status Audit Photo Amount  \nRemarks  \nUGX  \nsy  \nm Completion 235,917,015 30/06/2023 Partially e Has cracks  \nof Maternity  \nimplemen on the Ward at ted external Palam HC II  \nveranda.  \ne The  \nstructure is complete but handover is  \nnot done. \nBy the close of the financial year, the project had been partially implemented. \nThe Accounting Officer explained that this was due to late disbursement of funds and delayed procurement process. \nFailure to implement planned activities affects service delivery to the community. \nThe Accounting Officer explained that the Project is fully completed now as per the attached photos. \nRecommendation  \nThe Accounting Officer should ensure that the project is fully implemented in order to achieve service delivery. \n4.7 Implementation of Uganda Road Fund (URF)  \n4.7.1 Funding for road activities under URF  \nThe District received UGX.437,447,207 from Uganda Road Fund and transferred UGX.159,367,609 to Town councils and sub counties. The balance of UGX.278,079,598 was to be utilized on District Roads. \nA review of the District work plans revealed that UGX.320,489,864 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below. \nI noted that out of the total budget, only UGX.278,079,598 (87%) was received \nSafety and Environment  \nEquipment repairs 42,000,000 39,756,848 2,243,152 Administration costs including DRC 24,302,000 24,302,363 -363", "metadata": {"headings": [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}]], "page": 47, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Operations", "metadata": {"headings": [{"headings_0": {"content": "Operations", "page": 49, "level": 1}}, {"headings_1": {"content": "a Servicing", "page": 47, "level": 1}}], "page": 49, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}], "page": 51, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construct 653,220, 17%/04/2 30/06/2 698,576, Partially e Over  \nion of 381 023 023 594 implemen payment of Council ted UGX.110,67 chamber  \n8,251  \ns phase  \ne Incomplete viii  \nworks, finishing not done  \ne Works on going Contractor  \non site  \n2 Fencing 168,305, 17%/04/2 30/06/2 151,474, Partially e Works  \nof the 386 023 023 847 implemen incomplete Council ted and chamber  \ncontractor  \nSs to \nnot on site include  \nGate  \nphase IV \nLand 99,600,0 15th/05/2 30/06/2 100,000, Partially e Over Scaping 00 023 023 000 implemen payment of of ted UGX.10,360, Council  \n000  \nChamber e Works Ss", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}]], "page": 51, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "incomplete", "metadata": {"headings": [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Contractor not on site \nFailure to implement planned activities affects service delivery to the community. \nThe Accounting Officer explained that this was attributed to delays in procurement Process. \nRecommendation  \nThe Accounting Officer should ensure that there is proper planning for the procurement process for timely completion of projects. \n4.8.2 Procurement  \nSection 4.1.7 of the Transitional Development Ad Hoc Grant implementation guidelines states that LGs should ensure that all contracts are procured and managed as per Section 58 (4) of the PPDA Act. I reviewed the procurement process of the contracts and noted the following; \nIrreqularities during Evaluation of Bids  \nA review of various procurement files noted irregularities in the evaluation process of 1 procurement worthy UGX.168,305,386 and this is contrary to Regulation 72 and 74 of the LG PPDA Regulations 2006. The details are shown in the table below; \nSubject of Contract Audit remarks  \nrice  \nFencing of Council 168,305,386 -The contract price is more than the estimated eth Chambers to include Gate  \nvalue of UGX.160,000,000 yet the negotiations to reduce the Phase VI-Admin  \nprice was done. \nThis implies that there was unfairness during the evaluation process. And may lead to contract award to non-compliant bids and compromises on benefits of maximum", "metadata": {"headings": [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}, [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}]], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "competition.", "metadata": {"headings": [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The best evaluated bidder was evaluated at bid price of 186,061,521 which was far above the available fund. Therefore, negotiation was carried out where the user \nOther Information  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Katakwi DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Districts\u2019 ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}, [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}]], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], "page": 53, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 57, "level": 3}}, {"headings_1": {"content": "competition.", "page": 52, "level": 6}}], "page": 57, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "release  \npaid on the date  \nthe date \nThe Accounting Officer explained that the District has 109 PDM SACCOs which received total PRF UGX.10,900,000,000 as at 30/06/2023 which was released in different quarters FY 2022-23 but not timely for disbursement to approved beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 57, "level": 3}}, {"headings_1": {"content": "competition.", "page": 52, "level": 6}}, [{"headings_0": {"content": "Se", "page": 57, "level": 3}}, {"headings_1": {"content": "competition.", "page": 52, "level": 6}}]], "page": 57, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage MoFPED for timely release of funds. \n4.9.6 Existence of Functional PDM HLG core implementation teams  \nPara 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023 provides for the HLG Core Implementation Teams chaired by the LG Accounting Officers (AO) with membership from the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO). \nI observed that the HLG Core Implementation Team was fully constituted as per the guideline. I further observed that 2 out of 4 quarterly performance reports were prepared as evidence of functionality. \nI further reviewed the performance reports and noted that there was no evidence of support the continuous formation of PDM enterprise groups, and Continuous data collection at household and community levels. Appendix 8 refers. \nThis negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs., \nThe Accounting Officer explained that the PDM HLG team is fully constituted and functional. However, some PDM pillars notably pillar 5 on Community Mobilisation and Mind set change have not been fully activated and not funded by central Government for implementation which has affected the full functioning of PDM HLG team.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}]], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM HLG core implementation team is fully constituted and functional. \n4.9.7 Un Approved Roads Maintenance Plans and Budget  \nPara. 4.2.13 of the PDM Pillar 2 - Infrastructure and Economic Services Operation Manual, May 2023 provides that the District Roads Committee which comprises of the Chairman or Mayor of every local authority in the District, all Members of Parliament, the Chief Administrative Officer, the District Engineer, the Secretary for Works and the Municipal Engineer, shall be responsible for approving District Road Maintenance plans, budgets and reports as provided for under the Uganda Road Fund Act (2008). \nRecommendation  \nThe Accounting Officer should engage the relevant authorities MoFPED for release of funds and ensure that all the members of the committee hold District Roads Committee", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}]], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 59, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.9.8 Functionality of the Parish Development Committees (PDC)  \nPara 4.1 of the Governance and Administration Pillar Operations Manual, February,2022 states that the PDC is responsible for overseeing and coordinating development activities within the Parish. It further states that the PDC shall; mobilize the community, identify development priorities, monitor resource utilization and hold meetings quarterly. \nI reviewed the operations of the PDC in the 10 sampled parishes and noted the", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 59, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}, [{"headings_0": {"content": "meetings.", "page": 59, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}]], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The PDC were not fully constituted as per the guideline.  \ne The PDC held 2 out of 4 quarterly meetings.  \noe The parish priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation.  \ne Did not prepare quarterly performance reports.  \nFunding received of UGX.714,372 was inadequate to facilitate the activities of oe  \nthe PDC. Appendix 9 refers, \nLack of Parish priorities and insufficient funding will lead to failure to mobilize the community, identify development priorities, and monitor resource utilization thus undermining the objectives of the PDM. \nThe Accounting Officer explained that PDCs are fully constituted and held 2 quarterly meetings due to inadequate funding and late release of funds. The Parish Chiefs and Town Agents who are secretaries to PDCs are encouraged to use the required designed format in the guide line for developing parish priorities and when preparing quarterly performance reports. \nRecommendation  \nThe Accounting Officer should engage the relevant authorities for sufficient funding in order to achieve its objectives. \n4.9.9 Failure to carry out training of the ToTs and Core PDM implementation teams at HLG level  \nPara 27 of PDM - ALG Guide for Supporting HH & EGs In Accessing Loans Under PRF \nThe training of trainers was carried out on 2\" November, 2022 after first batch e  \nfunds had been released to PDM SACCOs on 23 June, 2022.  \noe The consolidated report was not prepared nor submitted to the PDM National Coordinator. \nDelayed training for ToTs affects the monitoring and supervision which may affect the implementation of PDMS. \nThe Accounting Officer explained that the District trained the TOTs as per the guideline, but it was delayed due to late release of funds. \nRecommendation  \nThe Accounting Officer should ensure timely trainings for ToTs in compliance with the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}, [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}]], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], "page": 60, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.9.10Failure to train local experts  \nPara 27 of PDM - ALG Guide for Supporting HH & EGs In Accessing Loans Under PRF \u2014 Version: Guide 2, January 2023 states that 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. \nI noted that the training of local experts was carried out on 10/03/2023 after funds were released on 2/12/2022. Appendix 10 refers.  \nThe Accounting Officer attributed this to delayed disbursement of funds. \nDelayed training may lead to inappropriate use of PRF by households and enterprise groups. \nThe Accounting Officer explained that Local experts were trained from all 20 local governments comprising of Production Extension Workers, Community Development Officers and Parish Chiefs/Town Agents. However, it was delayed due to late release of funds. \nRecommendation  \nThe Accounting Officer should engage the relevant authorities for timely funding of PDM activities in order to achieve programme objectives. \n4.9.11 Failure to train households and enterprise group leaders  \nPara. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise \nLack of training on household visioning and enterprise analysis may ultimately deter the socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nAll beneficiary households were trained on enterprise management by the local experts in various local governments prior to receiving PDM funds. \nRecommendation  \nThe Accounting Officer should ensure all households and enterprise group leaders are trained. \n4.9.12Transfer of PRF to un-registered SACCOs  \nPara. 2.6.3 of Users Handbook for the Parish Revolving Fund(PRF) under PDM Pillar 3", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}]], "page": 60, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Financial Inclusion October 2022 provides that the LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], "page": 61, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(Bn)", "metadata": {"headings": [{"headings_0": {"content": "(Bn)", "page": 65, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 60, "level": 6}}], "page": 65, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], "page": 67, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant authorities for sufficient timely funding in order to achieve its objectives. \n4.9,25 Utilization of PRF at household level (Inspections carried out)  \nPara. 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n4.9.25.1 Irreqularities in PRF loan disbursements  \nI noted that 20 beneficiaries received UGX.989,000 which was less than UGX.1,000,000 indicated in the SACCO records leading to un-accounted for PRF disbursement of UGX.239,000. Appendix 29 refers.  \nThe Accounting Officer attributed this to deductions of bank charges by Opportunity Bank. \nRecommendation  \nThe Accounting Officer should engage Opportunity Bank and ensure full payment of PRF funds to beneficiaries. \n4.9.25.2 Irreqularities in project implementation  \nI reviewed loan files and carried out physical inspections where I observed the following;  \n15 beneficiaries in 9 SACCOs had implemented different projects.  \ne \noe 6 beneficiaries in 4 SACCOs had non-existent projects \nSN. Vote Parish Name Name of Loan Loan Project Status of the project Remark Name Name of PRF Amount Amount funded (Take pictures and SACCO benefici as per as per  \nmake interview notes to  \nary SACCO househo be signed by records Id beneficiaries)  \nevidenc \ne provide d", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}]], "page": 67, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Intervie", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "w notes)", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAK Okure 1,000,000 989,000 Sheep  \nDifferent WI DLG Abela Micheal  \nGetom  \nAbela Pdm  \nSacco  \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Janet \nrearing Changed to 4 Goat project rearing due to rampant being wild animals and dogs implemen which eat sheep in the ted. area. \n1,000,000 989,000 Piggery Changed to 2 sheep Different rearing and bought 1 project Bull due to the swine being fever disease in the implemen area. The bull was taken ted.  \nfor grazing in the", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}, [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}]], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "metadata": {"headings": [{"headings_0": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}, {"headings_1": {"content": "(Intervie", "page": 68, "level": 1}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "metadata": {"headings": [{"headings_0": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, {"headings_1": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo u Ul UL Ul \nPa\\} Pauueyy pefoid Alen\u0131ed Pauuejg Aljlen\u0131ed vowaydw\u0131", "metadata": {"headings": [{"headings_0": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, {"headings_1": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}, [{"headings_0": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, {"headings_1": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}]], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "metadata": {"headings": [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "qyBnog Rau aouejeq en Aq ay\u0131) \n\u00a2 S\\}nupunos6h sem \u201cBue Bm  \n'suay daays au\\} \u2018sjalBid \u2018daays Buize\u0131b \nayJ uy\\} T duems Pequasaiday \nYol\u0131q 6 z uajea 348M \nJnupunosy Bulmou6 sem 3Y4Bnog syeo6 SIaBId (Puegsny \nI4Bnog 3y\u00dfnoq \u00a9 Pue", "metadata": {"headings": [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 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Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s \n59 lado uyor slouesy  \noyOmMqy Ip NSN WPpd 028g Poyw \nUMOL [!luno> Wpd 020e5 payin", "metadata": {"headings": [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}], [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}]], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "metadata": {"headings": [{"headings_0": {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "page": 70, "level": 2}}, {"headings_1": {"content": "24]", "page": 69, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "je pied ayy) INO 94\\} au quedwes sBop", "metadata": {"headings": [{"headings_0": {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "page": 70, "level": 2}}, {"headings_1": {"content": "24]", "page": 69, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pay", "metadata": {"headings": [{"headings_0": {"content": "pay", "page": 70, "level": 3}}, {"headings_1": {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "page": 70, "level": 2}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "metadata": {"headings": [{"headings_0": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}, {"headings_1": {"content": "pay", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "metadata": {"headings": [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fT Puey aym Pueqsny (A100 \njeung paBueyp pue : 40\\} T sewiue ayy \nSs) up 0\\} \u2018daays paddoy) Juedwe, sBop", "metadata": {"headings": [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}, [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}], [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}]], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "metadata": {"headings": [{"headings_0": {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "page": 70, "level": 3}}, {"headings_1": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Udy \u2018(ewn", "metadata": {"headings": [{"headings_0": {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "page": 70, "level": 3}}, {"headings_1": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2u}) ay) W", "metadata": {"headings": [{"headings_0": {"content": "2u}) ay) W", "page": 70, "level": 4}}, {"headings_1": {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "metadata": {"headings": [{"headings_0": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, {"headings_1": {"content": "2u}) ay) W", "page": 70, "level": 4}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pj\u0131m 3yBnog 0\\} aseasip \nT e un", "metadata": {"headings": [{"headings_0": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, {"headings_1": {"content": "2u}) ay) W", "page": 70, "level": 4}}, [{"headings_0": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, {"headings_1": {"content": "2u}) ay) W", "page": 70, "level": 4}}]], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qe anp anp", "metadata": {"headings": [{"headings_0": {"content": "qe anp anp", "page": 70, "level": 5}}, {"headings_1": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \ndaays Buea. deays Bureas", "metadata": {"headings": [{"headings_0": {"content": "qe anp anp", "page": 70, "level": 5}}, {"headings_1": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, [{"headings_0": {"content": "qe anp anp", "page": 70, "level": 5}}, {"headings_1": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}]], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019686 000'686 o00\u20196g6", "metadata": {"headings": [{"headings_0": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}, {"headings_1": {"content": "qe anp anp", "page": 70, "level": 5}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u2018000\u2018T o00\u2019ooo\u2019L 000026", "metadata": {"headings": [{"headings_0": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}, {"headings_1": {"content": "qe anp anp", "page": 70, "level": 5}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "page": 70, "level": 1}}, {"headings_1": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opoyosy deesy tebuemys Yyesogaq Yeion ewndy  \na2h0\u00a2 uounuuy yeuer", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "page": 70, "level": 1}}, {"headings_1": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "metadata": {"headings": [{"headings_0": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "page": 70, "level": 1}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Je4jua P\u0131em", "metadata": {"headings": [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Okoko Akellot 1,000,000 989,000 \\| Cassava Bought 1 Bull. Balance Different KATAK  \ngrowing bought groundnuts for project WI DLG ma Margret  \nthe next season. being Okoko Akoboi  \nChanged the project implemen ma Pdm  \nbecause the season \nfor ted Sacco  \ncassava growing had Limited \nIkauwat 1,000,000 989,000 Groundnut Bought 1 cow. Balance Different s growing bought groundnuts for project Alice  \nJeniffer the next season. being", "metadata": {"headings": [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}, [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}], [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemen", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ted \nKATAK \nToroma  \nToroma Ikuwe 1,000,000 989,000 Sheep Bought 4 sheep and 1 Planned WI DLG  \nrearing piglet (gave the piglet to project Toroma Pdm Stella  \nSacco Rose the daughter) partially", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemen", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Limited  \nted \nKATAK WI DLG \nOtim 1,000,000 989,000 Piggery Topped up and bought Different Wester Julius \n2 bulls, changed the project n Ward \nproject due to swine being Wester Katakwi \nfever at that time. (The implemen wife Ms. Imaligat Mary ted  \nn Ward Town  \nCouncil \nGorreti represented the Pdm", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}, [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "husband).", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UE \\_ \\|  \n\u2018 Sacco  \nEhe \\\\ \nSea ais oe  \n2 ENS  \nj Limited Le A res \ncrop enterprises and therefore they opted to change to other viable enterprises without approval by authorities. \nHowever, management is following up on all reported cases of changed implementation of enterprises which were not earlier prioritised for corrective actions. \nRecommendation \nThe Accounting Officer should ensure all PDM beneficiaries implement planned projects. \n4.9.26 Halted Disbursement of PRF Funds UGX.3,987,367,752  \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 37 SACCOs had not paid out loans amounting to UGX.3,987,367,752 to the beneficiaries. \nA review of PDM Performance reports and SACCO Bank statements revealed that the closing bank balance as at 30\" September 2023 amounted to UGX.4,024,495,476. Appendix 30 refers. \nThe Accounting Officer attributed this to unclear status of 6 alleged ghost parishes in Ngariam, Okore and Magoro Sub Counties, hence pending clearance from MoLG. \nFailure to disburse Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}, [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that PDM beneficiaries from 6 Parishes in Osep, Oedepus, Okore, Orimon, Aminit and Angisa in the Sub Counties of Ngariam, Okore and Magoro were displaced by insecurity caused by armed Karamojong warriors leading them to be branded \u201cghosts\u201d since they are resident in neighbouring parishes. Management has written to MoLG on the status of the alleged ghost parishes in the sub counties of Okore, Ngariam, and Magoro to allow disbursement of PDM funds to approved eligible beneficiaries from those parishes since their PDM funds are idle in PDM SACCO bank accounts. As evidenced in the letter submitted to permanent Secretary dated 27% September 2023. \nRecommendation \nThe Accounting Officer should engage the relevant authorities for clearance to allow \nThe non-deduction of WHT results in an overpayment to the suppliers and according to the Income Tax Act, it constitutes an offence for which the Accounting Officer is personally liable.  \nIn addition, it further exposes the District to the risk of penalties/fines from URA. \nRelatedly, UGX.37,973,564 was deducted as 6% WHT from various suppliers by the District, was not remitted to the URAy as required. Appendix 40 refers. Management explained that the system failed to deduct automatically, so it will be recovered when paying retention. \nThe Accounting Officer should always deduct 6%WHT from suppliers which should promptly be remitted to URA.", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}, [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}]], "page": 72, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fe", "metadata": {"headings": [{"headings_0": {"content": "fe", "page": 73, "level": 1}}, {"headings_1": {"content": "husband).", "page": 71, "level": 6}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga  \nAUDITOR GENERAL co py", "metadata": {"headings": [{"headings_0": {"content": "fe", "page": 73, "level": 1}}, {"headings_1": {"content": "husband).", "page": 71, "level": 6}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT", "metadata": {"headings": [{"headings_0": {"content": "ORT", "page": 73, "level": 2}}, {"headings_1": {"content": "fe", "page": 73, "level": 1}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GINAL,", "metadata": {"headings": [{"headings_0": {"content": "GINAL,", "page": 73, "level": 3}}, {"headings_1": {"content": "ORT", "page": 73, "level": 2}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "GINAL,", "page": 73, "level": 3}}, {"headings_1": {"content": "ORT", "page": 73, "level": 2}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nIN Sources Approved budget Actual Collections  \nReasons for under/ over collection \nTax Revenues [ode ee \n1  \nLocal Services Tax  \n79,041,000 117,727,500 -38,686,500 New employees enrolled on the payroll and other people \n2 Land fees  \n14,530,000 \n37,798,000 \non gainful employment were mobilized like contractors \n20,278,000 -5,748,000 The number of land applicants for development increased more than budgeted \n6,891,000  \n30,907,000 There was over projection \n4 Other tax revenues \n14666204 ar  \n144,666,244 \u201e244 No collections attained", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}]], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenues fT", "metadata": {"headings": [{"headings_0": {"content": "Revenues fT", "page": 74, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 74, "level": 2}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee 20,000,000 No collections attained", "metadata": {"headings": [{"headings_0": {"content": "Revenues fT", "page": 74, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 74, "level": 2}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee 6", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other property income \\| 7,130,000  \nkt 7,130,000 No collections attained \n8  \nAdministrative fees and \nPenalties \n263,816,000 293,021,322 -29,205,322 Agency fees for the tenders increased \n10 Miscellaneous Revenue \n17,580,251 Pen 21,829,359", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}, [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}]], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Other non-categorized revenues were collected through", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Revenue 731,625,355 460,997,181 270,628,174 \\| I \nI \n70 \nAppendix 2: Lack of appropriate performance indicators in the work \\|  \nep Budget Output Budget UGX Activities  \nAudit Comment", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}, [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}]], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], "page": 75, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 12-HUMAN CAPITAL 320003 Assets and 356,000,000  \nDEVELOPMENT Facilities  \nshelves, office space and store at 3  \nManagement primary schools  \nConstruction of a 2 classroom block at 1 No indicated measure of performance in work plan promary school \n77,614,867 Construction 5 stance pit latrines at 3 No indicated measure of performance in work plan primary schools \n31,780,000 Supply of 3 seater desks at 4 primary No indicated measure of performance in work plan schools  \n4,179,586,252 Construction of 3 Seed Secondary schools No indicated measure of performance in work plan \n320165 Primary 873,500,000 , Upgarde of Akoboi HCII to HCIII Health  \ncare  \nservices  \n522,468,301 v \n194,956,521 \u2019 \nUpgrade of Koritok HCII to HCIII \nConstruction of a staff house at Aliakamer HCIII \nSupply of medical equipment at 1 HCIII \nNo indicated measure of performance in work plan No indicated measure of performance in work plan No indicated measure of performance in work plan No indicated measure of performance in work plan \n237,500,000 t  \nCompletion of Maternity Ward at Palam No indicated measure of performance in work plan HCII \n06-Natural  \nResources, 000006 Planning  \n390,133,765 Drilling, casting and installation of 7 deep No indicated measure of performance in work plan Environment, Climate and Budgeting boreholes  \nchange, Land and Water  \nservices  \nMotorization of One Hand Pump Borehole \nRehabilitation of 7 boreholes \nNo indicated measure of performance in work plan No indicated measure of performance in work plan \n010015- Extension 285,757,720 Parish Development Committee No indicated measure of performance in work plan services  \noperations  \nPDM SACCO meetings and training of PDM  \nSACCO leaders \n71 \nNo indicated measure of performance in work plan \n14 PUBLIC SECTOR 390017 Public  \n800,650,000 Construction of council chambers (phase No indicated measure of performance in work plan \nTRANSFORMATION Service VIII) Performance \nmanagement \n09-INTEGRATED  \n000017  \n459,002,281 Construction of a low cost sealing at No indicated measure of performance in work plan \nTRANSPORT Infrastructure Alelese-Omodoi-Adere road (8+400- \nINFRASTRUCTURE AND Development and", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}, [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}]], "page": 75, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9+700)", "metadata": {"headings": [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], "page": 76, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SERVICES  \nManagement \n72 \nAppendix 3: Implementation of outputs  \nA) Eully implemented outputs  \nSN Program Sub-program PIAP (Program Budget Focus/Thematic Activities  \nTotal No Number of Implementation Output area and other  \nactivities fully  \nAction Plan) capital  \nin the implemented Output projects/programs out-put activities 1 01-AGRO-  \n01-Institutional 01041101-  \n000006 Microscale irrigation Agricultural supplies to meet the 6 6 INDUSTRIALIZATION Strengthening Extension workers Planning program  \nand trained in entire and  \nCoordination value chain focused Budgeting  \nskills services \n73 \ncost of setting up 4 irrigation demonstration sites  \nDistrict sensitization meetings to raise awareness on Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}]], "page": 76, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "9+700)", "page": 76, "level": 3}}], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of leaders at Lower Local Government (LLG) on Micro-", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "9+700)", "page": 76, "level": 3}}], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation Programme", "metadata": {"headings": [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of selected farmers on micro-irrigation  \nTraining of farmers on operation and maintenance of irrigation equipment \nAppendix 4: Utilization of Wage Budget \nDepartment Name Approved Budget Supplementary Revised Budget Warrants UGX. Payments UGX. Unspent Balance UGX. UGX. UGX. UGX. \nAdministration 1,276,340,256 379,670,181 1,656,010,437 1,656,010,437 1,259,554,364 396,456,073 Finance \n297,098,076 37,197,461 334,295,537 334,295,537 212,466,947 [ 121,828,590 Statutory Bodies 277,984,830 50,520,524 328,105,354 328,105,354 256,525,118 71,580,236 Production 857,382,420 261,617,580 1,119,000,000 1,119,000,000 1,021,488,945 97,511,055 \\| Health 5,192,894,624 1,695,285,688 6,888,180,312 6,888,180,312 6,651,764,008 236,416,304 \nEducation 8,773,384,789 1,508,903,094 10,282,287 ,883 10,282,287 ,882 9,908,553,494 373,734,388 Roads 152,906,460 109,147,124 262,053,584 262,053,584 \nWater 45,333,372 47,311,124 92,644,496 92,644,496 70,677,035 21,967,461", "metadata": {"headings": [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}, [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}]], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], "page": 78, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Based 258,065,788 4,940,848 263,006,636 263,006,636 165,227,084 97,779,552 Services \nPlannin 45,595,984 0 45,595,984 45,595,984 26,570,670 19,025,314 Internal Audit 56,760,300 11,441,716 68,202,016 68,202,016 40,827,767 27,374,249 Trade and Industry 30,842,088 10,587,084 41,429,172 41,429,171 29,195,026 12,234,145 \\|  \n\\| 17,357,788,987 4,209,586,424 \\| 21,567,375,411 21,567,375,409 19,989,968,765 1,577,406,644 \n74 \nAppendix 6:  \nExclusion of parish/wards from PDM \nSN \\| Ward/Parish As Per MoLG Data June 2022  \n\\| \n[reer 1 Akoboi Parish  \n67 Angodingod Parish \n2 Aleles Parish \nParish 9 Parish \n68 apuien Atete Parish \n4 \\| Dadas Parish  \n70 Kokorio Parish \n5 Lalei Parish  \n71 Orimai Parish \n\\| 1 \n6 Okokoma Parish  \n72 Akoboi Parish \n7 \\| Abela Parish  \n73 Ariet Parish \n\\| 8 Aboiboi Parish  \n74 Osuguro Parish \n175 Apapai Town Board 9 Abwanget Parish \n10 Ajesai Parish  \n76 Angisa Parish \n\\| \n11 Angorom Parish  \n77 Kamenu Parish \n12 Getom Parish  \n78 Magoro Parish \n13 Olupe Parish  \n79 Omasia Parish", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}, [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}]], "page": 78, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "80 Opeta Parish", "metadata": {"headings": [{"headings_0": {"content": "80 Opeta Parish", "page": 79, "level": 5}}, {"headings_1": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 Aliakamer Parish \n15 Alogook Parish  \n81 Osudio Parish \n16 Aparisa Parish  \n82 Apeleun Parish \nsea 17 Apolin Parish  \n83 Akisim Parish \nParish  \n84 Oriau Parish \n19 Ocorimongin Town Board", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}, [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}]], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "85 Kipinyang Parish", "metadata": {"headings": [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Olela Parish  \n86 Kanapa Parish \n21 Osudan Parish  \n87 Eastern Ward \n22 Nothern Ward \n\\| 88 Southern Ward \n[ obverse Ward 23 Southern Ward \nI 90 Adungulu Parish 24 Western Ward \n25 Eastern Ward  \n91 Akoboi Parish \n\\| \n26 Acanga Parish  \n92 Aparisa Parish \n\u2014 27 Adipala Parish  \n93 Atirir Parish \n75 \n28 Akisim Parish  \n94 Omodoi Parish \nAmoru Parish  \n95 Akurao Parish \n30 Apeleun Parish  \n96 Apuuton Parish \n31 Bisina Parish  \n97 Ominya Parish \n32 Kaikamosing Parish  \n98 Toroma Parish \n33 Nyero Parish  \n99 Aleles Parish \n34 Oedepus Parish  \n100 Agule Parish \n35 Okuso Parish  \n101 Angirinyi Parish", "metadata": {"headings": [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}, [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}]], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "36 Olupe Parish", "metadata": {"headings": [{"headings_0": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "102 Atorom Obongut Ward \n37 Olupe Town Board  \n103 Northern Ward", "metadata": {"headings": [{"headings_0": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, [{"headings_0": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}]], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "138 Osep Parish", "metadata": {"headings": [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "104 Southern Ward \n39 Osobut Parish  \n105 Aakum Parish \n40 Adugulu Parish  \nAdacar Parish \n41 Aminit Parish  \nGuyaguya Parish \nKeelim Parish  \nOrungo Town Board \nOkore Parish Toibong Parish Opiananya Parish Angerepo Parish Orimon Parish 111 Okocho Parish \nPakwi Parish  \n112 Okuliak Parish \nRwatama Parish  \n113 Okulonyo Parish \nAcanga Parish  \n114 Omukuny Parish \nNgariam Parish  \n115 Aketa Parish \nOdoot Parish  \n116 Aketa Town Board \nOkwamomwar Parish  \n117 Akomotukoi Parish \nOlilim Parish  \nMilmil Parish \nPalam Parish  \n119 Oburatum Parish \nAelenyang Parish  \n120 Obwobwo Parish \nOunyai Parish  \n121 Okuda Parish \nAterai Parish  \n122 Ongatunyo Parish \n57 Alengo Parish  \n123 Ongongoja Parish \n76 \n58 Odoot Town Board  \n124 Abwokodia Parish \n59 Olilim Town Board  \n125 Abyelut Parish \n\\| 60 \\| Ngariam Town Board  \n126 Cheleuko Parish \n\\_\\| \n61 Abule Parish  \n127 Okoritok Parish \n62 Amusia Parish  \n128 Ongema Parish \n\\| 63 Asuret Parish", "metadata": {"headings": [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}]], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eo Ward", "metadata": {"headings": [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], "page": 81, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "64 Moru Parish  \n130 Northern Ward \n65 Acuna Parish  \n131 Southern Ward \n66 Akisim Parish \n77 \nAppendix 7:  \nExistence of Functional PDM HLG core implementation teams \nSN. Does the membership of the HLG Were core implementation team include quarterly \nDo the performance reports show evidence that Remarks the HLG core team is performing their roles?  \nthose stipulated in the guidelines? performance e Mobilization and sensitization of the various  \nreports  \n(Includes District Production Officer prepared? \nstakeholders at all levels including communities;  \ne Support the continuous formation of PDM enterprise (DPO), District Commercial Officer (DCO), groups;  \nDistrict Planner and District Community  \nDevelopment Officer (DCDO)) \ne Training of the PDM enterprise groups and SACCOs;  \ne Continuous data collection at household and community  \nlevels  \nYes Yes No  \nThe performance reports don\u2019t show 2 reports evidence of;  \ne Support the continuous formation of PDM enterprise groups;  \ne Continuous data collection at household and community levels \n78 \nAppendix 9:  \nFunctionality of the Parish Development Committees (PDC) \nSACCO Name \\| Does the membership Were \nDid the PDC Did the PDC Were  \nHow much Remarks of the Parish quarterly prepare prepare quarterly funding was", "metadata": {"headings": [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}, [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}]], "page": 81, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 83, "level": 3}}, {"headings_1": {"content": "eo Ward", "page": 81, "level": 2}}], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meetings parish  \nparish 5 year performance received for committee (PDC) held? priorities and plan as reports the PDC include those action plans stipulated prepared? activities? stipulated in the  \nfor the FY Annex 2  \nguidelines? 2022/2023 structure of  \nas per Annex the parish  \n(Includes LC II  \n1 format of plan of the  \nChairperson, Parish parish Governance  \nChief, Parish priorities of and  \nChairperson of the the Administrati  \nwomen Council, Parish  \nGovernance on pillar  \nChairperson of the and operational  \nyouth Council, Parish  \nAdministrati manual, Feb.  \nChairperson of on pillar 2022?  \npersons with Disability operational  \nCouncil, Chairperson manual, Feb.  \nof the ruling Party at  \n2022?  \nthe Parish, and  \nChairperson of older  \npersons executive  \ncommittee the parish  \nor ward elected under  \nsec. 25(4) of the  \nNational Council for  \nolder Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 83, "level": 3}}, {"headings_1": {"content": "eo Ward", "page": 81, "level": 2}}], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2013)", "metadata": {"headings": [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Toroma Yes  \nYes No No No 714,372 The priorities are not in the prescribed Toroma 2 quarterly format. minutes  \nThe parish 5-year plan was not availed Quarterly performance reports were not availed  \nOdoot Yes  \nYes Yes No Yes 714,372 The priorities are not in the prescribed 2 quarterly format.  \nminutes \n79 \nThe parish 5 year plan was not availed \nAtorom No  \nYes Yes No Yes 714,372 The Parish Chairperson of persons with Obongut Ward 2 quarterly  \nDisability Council is not represented on the minutes  \ncommittee. Instead Secretary Environment Affairs is on the committee. \nThe priorities are not in the prescribed format. \nThe parish 5 year plan was not availed \\|  \nAliakamer Yes  \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed Katakwi 2 quarterly format. minutes \nCentral Ward Yes  \nYes No Yes Yes 714,372 The priorities are not in the prescribed Usuk 2 quarterly format minutes", "metadata": {"headings": [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}, [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}]], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P=", "metadata": {"headings": [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amusia Amusia Yes  \nNo No No No 714,372 The priorities are not in the prescribed format \nThe parish 5-year plan was not availed Quarterly performance reports were not availed  \nWestern Ward Yes  \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed 4 quarterly Reports format  \nminutes \nAbela Getom Yes  \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed 4 quarterly format  \nminutes \nOkokoma Yes  \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed 1 quarterly Report format  \nminutes \nAbwokodia No  \nYes 4 No No No 714,372 The Parish Chairperson of the youth", "metadata": {"headings": [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}, [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}]], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Council is not represented on the minutes  \nCommittee \nThe priorities are not in the prescribed format \nThe parish 5-year plan was not availed Quarterly performance reports were not availed \n80 \nAppendix 10: \nVote Name Parish Name Was \nF ailure to train local experts \nthe Date of Did the local experts consist of Was a training report Remarks training of the the the Parish Chief, CDOs, prepared and \nlocal experts training Commercial  \nOfficers, submitted to the AO? \nconducted?  \nExtension officers and private \nsector actors? \nKATAKWI \nYes 10 Yes  \nYes The training of local experts was conducted and a \nDLG  \n/3/2023  \ntraining report prepared and submitted to the \nAbela Accounting Officer \nKATAKWI \nYes 10th Yes  \nYes The training of local experts was conducted and a \nDLG  \n/3/2023  \ntraining report prepared and submitted to the \nAbwokodia Accounting Officer \nKATAKWI \nYes 10th Yes  \nYes The training of local experts was conducted and a \nDLG  \n/3/2023  \ntraining report prepared and submitted to the \nAliakamer Accounting Officer \nKATAKWI \nYes 10 Yes  \nYes The training of local experts was conducted and a \nDLG  \n/3/2023  \ntraining report prepared and submitted to the \nAmusia Accounting Officer \nKATAKWI  \nYes 10% Yes  \nYes The training of local experts was conducted and a \nDLG Atorom /3/2023  \ntraining report prepared and submitted to the", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}, [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}]], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Obongut Ward", "metadata": {"headings": [{"headings_0": {"content": "Obongut Ward", "page": 85, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 84, "level": 3}}], "page": 85, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], "page": 85, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KATAKWI \nYes 10% Yes  \nYes The training of local experts was conducted and a \nDLG  \n/3/2023  \ntraining report prepared and submitted to the \nCentral Ward  \nAccounting Officer I KATAKWI Yes 10th Yes  \nYes  \nThe training of local experts was conducted and \nDLG  \n/3/2023  \ntraining report prepared and submitted to the \nOdoot Accounting Officer \nKATAKWI  \nYes 1oth Yes  \nYes The training of local experts was conducted and a \nDLG  \n/3/2023  \ntraining report prepared and submitted to the \nOkokoma Accounting Officer - KATAKWI  \nYes 10% Yes  \nYes The training of local experts was conducted and a \nDLG  \n/3/2023  \ntraining report prepared and submitted to the \nToroma Accounting Officer \nKATAKWI  \nYes 1ot Yes  \nYes The training of local experts was conducted and a \nDLG  \n/3/2023  \ntraining report prepared and submitted to the \nWestern Ward  \nAccounting Officer \n81", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}, [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}]], "page": 85, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 11:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to train households and enterprise group leaders \nVote Name Parish  \nWas there evidence of training of Date (s) of the Was a\\_ training Remarks Name households and enterprise group training(s)  \nreport \nprepared? leaders?  \nKATAKWI  \nYes \n6m 8th and 9t /2/2023 \\| Yes The households and enterprise group leaders were trained twice DLG Abela 17% /4/2023  \nKATAKWI Yes  \nDLG  \nAbwokodia  \nKATAKWI Yes  \nDLG  \nAliakamer  \nKATAKWI Yes  \nDLG  \nAmusia  \nKATAKWI Atorom No  \nDLG  \nObongut  \nOnly attendance lists were availed  \nWard  \nKATAKWI Yes  \nDLG Central Ward  \nKATAKWI  \nDLG  \nOdoot  \nKATAKWI  \nDLG \nOkokoma KATAKWI", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}, [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}]], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16/5/2023", "metadata": {"headings": [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes The households and enterprise group leaders were trained once \n14% /3/2023  \nYes The households and enterprise group leaders were trained once \n12% /5/2023  \nYes The households and enterprise group leaders were trained once \nNo  \nThe training reports were not availed \n22/3/2023  \nThe households and enterprise group leaders were trained four 23 to 25 May 2022  \ntimes  \n20% /3/2023  \nYes The households and enterprise group leaders were trained twice \nNone  \nThe training reports were not availed  \nThere was no evidence of training of households and enterprise group leaders \n14%, 16 and 17%  \nThe households and enterprise group leaders were trained three DLG Toroma March 2023 times  \nKATAKWI Western \n8t and 10/5/2023 Yes  \nThe households and enterprise group leaders were trained three DLG Ward 30% /6/2023 times \n82", "metadata": {"headings": [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}, [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}]], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 12:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12:", "page": 87, "level": 1}}, {"headings_1": {"content": "16/5/2023", "page": 86, "level": 1}}], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transfer of PRF to un-registered SACCOs  \nSN. Vote Name Parish Name Name of SACCO  \nIs the SACCO Remarks \n\\| registered under the  \nCooperative Societies  \njt Act? (Yes/No) \\| 1 KATAKWI DLG  \nYes  \nThe SACCO was registered on 2\" May 2 Abela Abela Getom Pdm Sacco Limited  \n2022  \nKATAKWI DLG  \nYes  \nThe SACCO was registered on 2\"? May Abwokodia Abwokodia Usuk Pdm Sacco Limited  \n2022", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12:", "page": 87, "level": 1}}, {"headings_1": {"content": "16/5/2023", "page": 86, "level": 1}}, [{"headings_0": {"content": "Appendix 12:", "page": 87, "level": 1}}, {"headings_1": {"content": "16/5/2023", "page": 86, "level": 1}}]], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"The", "metadata": {"headings": [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 KATAKWI DLG  \nYes  \nSACCO was registered on 2\" May Aliakamer Aliakamer Katakwi Pdm Sacco Limited  \n2022  \n4 KATAKWI DLG  \nYes  \nThe SACCO was registered on 2nd May Amusia Amusia Amusia Pdm Sacco Limited  \n2022  \n5 KATAKWI DLG Atorom Obongut Atorom Obongut Ward Toroma Town Council Pdm Sacco \\| Yes  \nThe SACCO was registered on 2\u2122 May Ward Limited 2022  \n6 KATAKWI DLG \\|  \nYes  \nCentral Ward Central Ward Usuk Town Council Pdm Sacco Limited \\|  \n7 KATAKWI DLG  \nYes  \nOdoot Odoot Palam Pdm Sacco Limited  \n8 KATAKWI DLG  \nNo  \nOkokoma Okokoma Akoboi Pdm Sacco Limited  \n9 KATAKWI DLG  \nYes  \nToroma Toroma Toroma Pdm Sacco Limited  \n10 KATAKWI DLG  \nYes  \nWestern Ward \\_\\_\\| Western Ward Katakwi Town Council Pdm Sacco Limited \n83 \n[The SACCO was registered on 2\"d May 2022 \nThe SACCO was registered on 2\" May 2022 \nThe registration certificate was missing not availed. \nThe SACCO was registered on 2\" May 22  \nThe SACCO was registered on 2\"d May 2022 \nAppendix 13:  \nTransfer of PRF to un-licensed SACCOs \nVote Name Parish Name of SACCO  \nIs the SACCO Remarks Name registered under Microfinance  \nInstitutions money  \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}, [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}]], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| YES", "metadata": {"headings": [{"headings_0": {"content": "| YES", "page": 89, "level": 3}}, {"headings_1": {"content": "\"The", "page": 87, "level": 5}}], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Okokoma Okokoma Akoboi Pdm Sacco Limited \n9 KATAKWI", "metadata": {"headings": [{"headings_0": {"content": "| YES", "page": 89, "level": 3}}, {"headings_1": {"content": "\"The", "page": 87, "level": 5}}, [{"headings_0": {"content": "| YES", "page": 89, "level": 3}}, {"headings_1": {"content": "\"The", "page": 87, "level": 5}}]], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Toroma Toroma Toroma Pdm Sacco Limited \n10 KATAKWI Western Western Ward Katakwi Town Council YES \nDLG Ward Pdm Sacco Limited \n02/12/2022 20/03/2023 The Accounting Officer signed the agreement after disbursement of Q1 funds  \n02/12/2022 20/03/2023 The Accounting Officer signed the agreement \nafter disbursement of funds Fa 02/12/2022 20/03/2023 The Accounting Officer signed the \nafter disbursement of Q1 funds  \n02/12/2022 20/03/2023 The Accounting Officer signed the agreement after disbursement of Q1 funds  \n01/02/2023 20/03/2023 The Accounting Officer signed the agreement after disbursement of Q1 funds \n85 \nAppendix 15:  \nFailure by PDM SACCOs to hold General Meetings \nVote Parish Name of SACCO Name Name \nDate  \nWas the Date GM was Was  \na Was the vetting Was there a Was training certificate first GM held (Should leadership criterion Bank (topical subjects) of held be within one vetting following the Account of the PDM registratio (Yes/No month from committee PDM SACCO opening SACCO members n was \\| ) the date of elected and byelaws resolution undertaken issued issue of inaugurated established? (Yes/No) during the certificate of (Yes/No) (Yes/No)  \nmeeting registration)", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}, [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}]], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], "page": 90, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KATAKW Abela Getom Pdm Sacco 2\"d May 2022 Yes 23'd /1/2023 Yes Yes Yes Yes IDLG Abela Limited  \nKATAKW Abwokodi Abwokodia Usuk Pdm 2nd May 2022 Yes 6th /2/2023 Yes  \nYes Yes Yes IDLG a Sacco Limited  \n\\|  \nKATAKW Aliakamer Katakwi Pdm 2\"d May 2022 Yes 21% /9/2022 Yes Yes Yes Yes IDLG Aliakamer Sacco Limited  \nKATAKW Amusia Amusia Pdm Sacco and May 2022 Yes 3rd /10/2022 Yes Yes Yes Yes IDLG Amusia Limited  \nKATAKW Atorom Atorom Obongut Ward 2\"! May 2022 Yes 10% /6/2022 Yes  \nI DLG Obongut Toroma Town Council Pdm \nYes Yes Yes \nCenra Ward Sacco Limited  \nKATARW Central Ward Usuk Town 2\"d May 2022 Yes 12th /6/2022 Yes Yes Yes Yes IDLG Ward Council Pdm Sacco Limited  \nKATAKW Odoot Palam Pdm Sacco 2\"4 May 2022 Yes 1% /2/2023 Yes Yes Yes Yes IDLG Odoot Limited  \nKATAKW \n98 Yes 30% /1/2023 yes Yes IDLG  \ncertificate  \nOkokoma Akoboi Pdm was not  \nOkokoma Sacco Limited availed  \nKATAKW \nToroma Toroma Pdm Sacco 2\u00b04 May 2022 Yes \\| 12/6/2022 Yes  \nYes IDLG Toroma Limited [Yes  \nKATAKW Western Ward Katakwi 2\"d May 2022 234 /1/2023 Yes  \nYes IDLG Western Town Council Pdm Sacco  \nWard  \nLimited \n86 \nAppendix 17:  \nFunctionality of PDM SACCO Board \nVote Name Parish Name of SACCO Name \nKATAKWI  \nDLG Abela Abela Getom Pdm Sacco Limited KATAKWI  \nDLG Abwokodia Abwokodia Usuk Pdm Sacco Limited KATAKWI  \nDLG Aliakamer Aliakamer Katakwi Pdm Sacco Limited KATAKWI  \nDLG Amusia Amusia Amusia Pdm Sacco Limited \nDate of board Did board members fill Remarks  \nmember expression of interest  \nappointment  \nforms  \nTa377172023 (Yes/No) \\|  \nYes  \nBoard members were elected by the GM.  \n6\" /2/2023  \n2 members didn\u2019t fill Out of 9 members only 7 filled expression of interest forms  \n215 /9/2022 Yes \n3\" /10/2022 Yes \nexpression of interest forms  \nBoard members were elected by the \\| GM.  \nBoard members were elected by the GM.  \nKATAKWI Atorom  \nDLG Obongut Atorom Obongut Ward Toroma Town Council Pdm  \nWard Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}, [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}]], "page": 90, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7*h/2/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Board members were elected by the GM. \n", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}, [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}]], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. KATAKWI Central Central Ward Usuk Town Council Pdm Sacco 6 /2/2023  \nYes  \nBoard members were elected by the DLG Ward Limited GM.\n7. KATAKWI  \nDLG Odoot Odoot Palam Pdm Sacco Limited\n8. KATAKWI  \nDLG Okokoma Okokoma Akoboi Pdm Sacco Limited\n9. KATAKWI  \nDLG Toroma Toroma Toroma Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1% /2/2023 Yes  \nBoard members were elected by the GM.", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30/1/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Board members were elected by the GM.", "metadata": {"headings": [{"headings_0": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12%/6/2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Board members were elected by the GM.  \n10 KATAKWI Western Western Ward Katakwi Town Council Pdm Sacco 7 /2/2023  \nDLG Ward Limited \n87 \n3 members didn't fill Out of 9 members only 6 filled expression of interest forms  \nexpression of interest forms \nAppendix 18:  \nNon functionality of SACCO committees and sub committees \nVote Name of SACCO Supervisory Executive Loan Sub Production Marketing Business Finance and Remarks Nam committee Committee committee sub sub Developmen investment  \ne \nCommittee Committee t services sub  \nsub  \nCommittee \nWa Is the Wa Is the Wa Is the s it commi s it commi s it commi \nCommittee  \nIs the  \nIs the Wa Is the Wa Is the commi  \ncommi s it commi s it commi Con ttee Con ttee Con ttee ttee ttee Con ttee Con ttee stit operat stit operat stit operat  \nute ional? ute ional? ute ional? \noperat stit operat stit operat stit operat ional? ute ional? ute ional? ute ional? d? (opera d? (opera d? (opera (opera d? (opera d? (opera d? (opera (ye tional (ye tional (ye tional tional (ye tional (ye tional (ye tional s/N or Not s/N or Not s/N or Not  \nor Not s/N or Not s/N or Not s/N or Not", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}, [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}]], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. operat 0) operat 0) operat operat o) operat 0) operat 0) operat ional) ional) ional) ional) ional) ional) ional)", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 92, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. KATAKWI  \nAbela Getom Pdm Sheep rearing, Piggery, Poultry, No  \n10 10 \\| 4 4 DLG Abela Sacco Limited Cassava growing\n2. KATAKWI Abwokodia Usuk Cassava growing, Groundnuts No 8 8 5 5", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I DLG  \nAbwokodia\\_\\| Pdm Sacco Limited growing, Goat rearing, Piggery", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. KATAKWI  \nGroundnuts growing, Maize No 12 12 5 4 DLG  \ngrowing, Rice growing, Cassava  \nAliakamer Katakwi growing, Poultry,", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Sheep", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aliakamer Pdm Sacco Limited rearing, Goat rearing \\_", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. KATAKWI Amusia Amusia Sheep rearing, Poultry, No 11 11 0 0 DLG Amusia Pdm Sacco Limited Piggery\n5. KATAKWI Atorom Obongut Sheep rearing. Poultry, No 8 8 2 1 DLG  \nAtorom Ward Toroma Cassava growing, Green Gram,  \nObongut Town Council Pdm Produce buying and selling  \nWard Sacco Limited\n6. KATAKWI Central Ward Usuk Goat rearing, Sheep rearing, I DLG Central Town Council Pdm Piggery, Sim-sim growing\n7. u Ward Sacco Limited  \nKATAKWI  \nSheep rearing 5 Green Gram No DLG  \nOdoot Palam Pdm 1 Poultry 1 Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10 10 TA \u00b0 14 11 5 4 \nOdoot Sacco Limited growing 4", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI Okokoma Akoboi Cassava growing, Groundnuts 6 6 5 5 \u201c\\|", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG  \nOkokoma Pdm Sacco Limited growing, Piggery", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. KATAKWI  \nSheep rearing, Goats rearing, No 8 8 4 2 DLG  \nCow peas growing, Cassava  \ngrowing, Groundnuts growing,  \nToroma Toroma Piggery, Poultry, Green  \nToroma Pdm Sacco Limited Gram", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \n10 \\| KATAKWI Western Ward Poultry, Groundnuts growing, No il il 6 4 . DLG  \nKatakwi Town Sheep rearing, Cassava growing, ii  \nWestern  \nCouncil Pdm Sacco Piggery, Rice growing,  \nWard Limited growing \n92 \nAppendix 23:  \nFailure to car out Wealth ranking of households \nSN Vote Name Parish Name \nLs KATAKWI DLG  \nAbela \nWas wealth ranking No. of No. of villages were Remarks  \ncarried out at parish village wealth ranking was  \n\\_ level? s carried out  \nNo  \n6 0 Wealth ranking was not carried out", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}, [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. KATAKWI DLG No 4 0 Wealth ranking was not carried Abwokodia\n3. KATAKWI DLG Aliakamer No\n4. KATAKWI DLG  \nNo Amusia\n5. KATAKWI DLG Atorom Obongut No Ward\n6. KATAKWI DLG  \nNo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "out  \n6 0  \nWealth ranking was not carried out  \n6 0 Wealth ranking was not carried out  \n3 0  \nWealth ranking was not carried out  \n4 0 Wealth ranking was not carried Central Ward out Fi KATAKWI DLG  \nOdoot", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI DLG  \nOkokoma\n9. KATAKWI DLG  \nToroma\n10. KATAKWI DLG", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No  \n7 0 Wealth ranking was not carried out  \nNo  \n6 0 Wealth ranking was not carried \nNo  \n5 0 Wealth ranking was not carried \nNo  \n4 0 Wealth ranking was not carried Western Ward out \n93 \nAppendix 24:  \nUtilization of PDM administrative and coordination funds \nDocument Transaction Description PAYEE Number Date \nN N  \nunaccounted for fund", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}, [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}]], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DIN|NI w", "metadata": {"headings": [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], "page": 98, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NS  \n\u00a9  \nMALINGA MOSES 817210 29 PDM-17 26-Jun-23 Being i Facilitation for PDM Operational i Funds MALINGA MOSES 817210 36 PDM-20 26-Jun-23 Being i Facilitation for PDM Operational i Funds ACHEN LILLIAN  \nPDM-20 26-Jun-23 Being Facilitation for PDM Operational Funds ACHEN LILLIAN \nAB uo B \n1027374 IKAA STEPHEN 1027374  \nBY] oO] PDM-25 26-Jun-23 Being Facilitation for PDM Operational Funds IKAA STEPHEN 1027374 \nunaccounted for Funds \nunaccounted for funds 149,036 unaccounted for funds 394, 94,364 unaccounted for funds 170,972 unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}, [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}]], "page": 98, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u PDM-42", "metadata": {"headings": [{"headings_0": {"content": "u PDM-42", "page": 100, "level": 3}}, {"headings_1": {"content": "DIN|NI w", "page": 98, "level": 1}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27-Jun-23 \nACCOUNT  \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 170,972 unaccounted for funds ACCOUNT  \nPDM-42 27-Jun-23 Being Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 149,036 unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "u PDM-42", "page": 100, "level": 3}}, {"headings_1": {"content": "DIN|NI w", "page": 98, "level": 1}}, [{"headings_0": {"content": "u PDM-42", "page": 100, "level": 3}}, {"headings_1": {"content": "DIN|NI w", "page": 98, "level": 1}}]], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM-48 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "| PDM-48 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "u PDM-42", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bu PDM-48", "metadata": {"headings": [{"headings_0": {"content": "Bu PDM-48", "page": 100, "level": 2}}, {"headings_1": {"content": "| PDM-48 27-Jun-23", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "Bu PDM-48", "page": 100, "level": 2}}, {"headings_1": {"content": "| PDM-48 27-Jun-23", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u PDM-48", "metadata": {"headings": [{"headings_0": {"content": "u PDM-48", "page": 100, "level": 3}}, {"headings_1": {"content": "Bu PDM-48", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "u PDM-48", "page": 100, "level": 3}}, {"headings_1": {"content": "Bu PDM-48", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM-72 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "| PDM-72 27-Jun-23", "page": 100, "level": 2}}, {"headings_1": {"content": "u PDM-48", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM-72  \n27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "| PDM-72 27-Jun-23", "page": 100, "level": 2}}, {"headings_1": {"content": "u PDM-48", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wu PDM-72 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "wu PDM-72 27-Jun-23", "page": 100, "level": 2}}, {"headings_1": {"content": "| PDM-72 27-Jun-23", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FE PDM-74 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "wu PDM-72 27-Jun-23", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a PDM-74 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM-74 27-Jun-23 \nACCOUNT  \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST ACCOUNT \n394,364 unaccounted for funds \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 170,972 unaccounted for funds ACCOUNT  \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 149,036 unaccounted for funds ACCOUNT  \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST  \nACCOUNT \n394,364 unaccounted for funds \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 170,972 unaccounted for funds ACCOUNT  \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST  \nACCOUNT  \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST  \nACCOUNT  \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST  \nACCOUNT  \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST  \nACCOUNT \n149,036 unaccounted for funds 394,364 unaccounted for funds 170,972 unaccounted for funds 149,036 unaccounted for funds \nPDM-91 27-Jun-23 Being Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 394,364 unaccounted for funds ACCOUNT \n96 \n27-Jun-23  \nBeing Facilitation for PDM Operational Funds KATAKWI\\_ DLG IMPREST ACCOUNT \n170,972 unaccounted for funds \nPDM-91  \n27-Jun-23  \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 149,036 unaccounted for funds ACCOUNT", "metadata": {"headings": [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}, [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}]], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N ru |", "metadata": {"headings": [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], "page": 101, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ay \nAppendix 26:  \nFailure to follow the stipulated loan application and approval process \nSN Vote Parish Name of SACCO \"\\| Name of PRF beneficiary Was the Date loan Loan Were the Were they Remarks Name  \nbeneficiary was Amount loan vetted by a  \nfrom the obtained  \nbeneficiar village  \napproved ies meeting PDM  \nselected convened by enterprise through the  \nthe  \nenterprise \n1 KATAKWI Abela Abela Getom Pdm Okure Micheal (Sheep rearing) DLG Sacco Limited Alayo Janet (Piggery) \nKATAKWI Abwokodia Abwokodia Usuk Pdm Okiro Emmanuel (Cassava \nPDMIS  \nroups  \nJuly 2023 1M each Yes No Village meeting minute was not availed July 2023 1M each No Village DLG Sacco Limited growing) September meeting Opel John Francis (Groundnuts 2023  \nminute was bp \\_\\_\\| growing)  \nnot availed 3, KATAKWI Aliakamer Aliakamer Katakwi Pdm Areikin Nathan (rice growing) Yes September 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}]], "page": 101, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "N ru |", "page": 101, "level": 4}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited Abwate Mary (Goat rearing) 2023  \nmeeting July 2023  \nminute was SE not availed", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "N ru |", "page": 101, "level": 4}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. KATAKWI Amusia Amusia Amusia Pdm lemu Simon Peter (Poultry) es September 1M each Yes No Village DLG Sacco Limited Emong Pancras (Piggery) 2023  \nmeeting minute was \\| not availed\n5. KATAKWI Atorom Atorom Obongut Ward Akwi Angella (Poultry) Yes September 1M each Yes No Village DLG Obongut Toroma Town Council Esokodo Isaac (Sheep rearing) 2023  \nmeeting Ward Pdm Sacco Limited  \nAugust 2023  \nminute was Ta not availed\n6. KATAKWI Central Ward Central Ward Usuk Ikwangat Deborah Norah (Sheep Yes  \nSeptember 1M each Yes No Village DLG Town Council Pdm rearing) 2023 meeting Sacco Limited Aguma Joyce (Sheep rearing)  \nminute was", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "N ru |", "page": 101, "level": 4}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "beep a", "metadata": {"headings": [{"headings_0": {"content": "beep a", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not availed ne KATAKWI Odoot Odoot Palam Pdm Oburo Julius (Sheep rearing) Yes July 2023 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "beep a", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "beep a", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited Amuron Janet (Poultry)  \nmeeting minute was N not availed", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "beep a", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI Okokoma Okokoma Akoboi Pdm Akellot Margret (Cassava growing) Yes October 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "beep a", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited 2023 meeting \n98 \nIkauwat Alice Jeniffer (Groundnuts September  \nminute was growing) 2023 not availed KATAKWI Toroma Toroma Toroma Pdm Odongo Francis (Sheep rearing) October", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}, [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}]], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 103, "level": 1}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited Ikuwe Stella Rose (Sheep rearing) 2023  \nmeeting August 2023  \nminute was not availed KATAKWI Western Western Ward Katakwi Adengo Florence (Sheep rearing)  \nSeptember 1M each Yes No Village DLG Ward Town Council Pdm Otim Julius (Piggery) 2023", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 103, "level": 1}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sacco Limited  \nminute was not availed \n99 \nAppendix 27:  \nFailure to obtain an insurance policy \nSN. Vote Parish Name of SACCO \\| Name of PRF beneficiary Name Name \nLoan  \nIf the loan is for a farming Remark Amount  \noperation, did the borrower obtain  \nan agriculture insurance policy  \nunder the Uganda Agriculture  \nInsurance Scheme (UAIS)? \\_", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}]], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI Abela Abela Getom Pdm Sacco Okure Micheal (Sheep rearing) 989,000 No  \nAn agriculture  \nDLG Limited Alayo Janet (Piggery) each  \ninsurance policy was Abwokodiz \\_ not obtained. 2, KATAKWI Abwokodia Usuk Pdm Okiro Emmanuel (Cassava growing) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Opel John Francis (Groundnuts each  \ninsurance policy was rowing) not obtained.\n2. KATAKWI Aliakamer Aliakamer Katakwi Pdm Areikin Nathan (rice growing) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Abwate Mary (Goat rearing) each  \ninsurance policy was", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "K ige", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not obtained.  \n4, KATAKWI Amusia Amusia Amusia Pdm Alemu Simon Peter (Poultry) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Emong Pancras (Piggery) each  \ninsurance policy was not obtained.  \n5, KATAKWI Atorom Atorom Obongut Ward Akwi Angella (Poultry) 989,000 No  \nAn agriculture  \n\\_ DLG Obongut Toroma Town Council Esokodo Isaac (Sheep rearing) each  \ninsurance policy was Ward Pdm Sacco Limited  \nnot obtained.", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. KATAKWI Central Central Ward Usuk Town Ikwangat Deborah Norah (Sheep 989,000 No  \nAn agriculture  \nDLG Ward Council Pdm Sacco rearing)  \neach  \ninsurance policy was \u2014 Limited Aguma Joyce (Sheep rearing)  \nnot obtained.\n7. KATAKWI Odoot Odoot Palam Pdm Sacco Oburo Julius (Sheep rearing) 970,000 No  \nAn agriculture  \nDLG Limited Amuron Janet (Poultry) each  \ninsurance policy was not obtained.\n8. KATAKWI Okokoma Okokoma Akoboi Pdm Akellot Margret (Cassava growing) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Ikauwat Alice Jeniffer (Groundnuts each  \ninsurance policy was growing) not obtained. 9; KATAKWI Toroma Toroma Toroma Pdm Odongo Francis (Sheep rearing) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Ikuwe Stella Rose (Sheep rearing) each  \ninsurance policy was not obtained.\n9. KATAKWI Western Western Ward Katakwi Adengo Florence (Sheep rearing) 989,000 No  \nAn agriculture  \nDLG Ward Town Council Pdm Sacco Otim Julius (Piggery) each  \ninsurance policy was i jt Limited  \nnot obtained.", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100 \nAppendix 28:  \nDelayed/Low disbursement of Parish Revolving Fund (PRF) \nSN Vote Name Parish Name PDM SACCO Name", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}, [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}]], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI Abela Abela Getom Pdm Sacco Limited DLG\n2. KATAKWI Abwokodia Abwokodia Usuk Pdm Sacco Limited DLG\n3. KATAKWI Aliakamer Aliakamer Katakwi Pdm Sacco Limited DLG\n4. KATAKWI Amusia Amusia Amusia Pdm Sacco Limited DLG\n5. KATAKWI Atorom Obongut Atorom Obongut Ward Toroma Town DLG Ward Council Pdm Sacco Limited\n6. KATAKWI Central Ward Central Ward Usuk Town Council Pdm DLG Sacco Limited\n7. KATAKWI Odoot Odoot Palam Pdm Sacco Limited DLG\n8. KATAKWI Okokoma Okokoma Akoboi Pdm Sacco Limited DLG\n9. KATAKWI Toroma Toroma Toroma Pdm Sacco Limited DLG\n10. KATAKWI Western Ward Western Ward Katakwi Town Council DLG  \nPdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nTotal PRF received Total  \n%age Remarks (2021/2022 & Disbursements disbursed", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}, [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}]], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 105, "level": 3}}, {"headings_1": {"content": "K ige", "page": 104, "level": 5}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(C) = (B/A)  \n107,766,696  \n95,000,000 88% Delayed/Low disbursement of PRF \n107,766,696 98,000,000 \n107,766,696 105,000,000 \nDelayed/Low disbursement of PRF Delayed/Low disbursement of PRF \n107,766,696  \n43,000,000 40% Delayed/Low disbursement of PRF \n107,766,696  \n80,000,000 74% Delayed/Low disbursement of PRF \n107,766,696  \n87,000,000 81% Delayed/Low disbursement of PRF \n107,766,696 \n48,000,000 \\| 45% Delayed/Low disbursement of PRF 107,766,696  \n32,000,000 30% Delayed/Low disbursement of PRF \n107,766,696  \n55,000,000 51% Delayed/Low disbursement of PRF \n107,766,696  \n107,000,000 99% Delayed/Low disbursement of PRF \n1,077,666,960  \n750,000,000 \n101 \nAppendix 29:  \nIrregularities in PRF loan disbursements \nS Vote Parish Name of SACCO  \nName of PRF beneficiary N. Name Name \n", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}, [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}]], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI  \nOkure Micheal (Sheep rearing) DLG  \nAbela Getom Pdm Sacco Alayo Janet (Piggery)  \nAbela  \nLimited\n2. KATAKWI  \nOkiro Emmanuel (Cassava DLG  \ngrowing)  \nOpel John Francis (Groundnuts Abwokodia Usuk Pdm Sacco growing)  \nL  \nAbwokodia Limited\n3. KATAKWI  \nAreikin Nathan (rice growing) DLG  \nAliskarmar Kavala Pdm Abwate Mary (Goat rearing) Aliakamer Sacco Limited\n4. KATAKWI  \nAlemu Simon Peter (Poultry) DLG", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Emong Pancras (Piggery) Amusia Amusia Pdm Sacco  \nAmusia  \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. KATAKWI  \nAkwi Angella (Poultry)  \naoe  \nAtorom Atorom Obongut Ward  \nObongut Toroma Town Council Pdm Esokodo Isaac (Sheep rearing) Ward Sacco Limited\n6. KATAKWI  \nIkwangat Deborah Norah DLG (Sheep rearing) Aguma Joyce (Sheep rearing) Central Ward Usuk Town  \nCentral Ward Council Pdm Sacco Limited\n7. KATAKWI  \nOburo Julius (Sheep rearing) DLG  \nOdoot Palam Pdm Sacco Amuron Janet (Poultry) Odoot  \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "102 \nLoan Amount as per hea Amount as per Remark  \nSACCO records household evidence  \n\\| provided (Interview  \nnotes)  \n1,000,000 989,000 Under payment of PRF funds \\| 1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \\| 1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 970,000 Under payment of PRF funds \n970,000 Under payment of PRF funds \\| 1,000,000  \nme \n", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}, [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}]], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI  \nAkellot Margret (Cassava", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Okokoma Akoboi Pdm Sacco Ikauwat Alice Jeniffer Okokoma Limited (Groundnuts growing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. KATAKWI  \nOdongo Francis (Sheep rearing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nDLG \nTorema Torama Pdm Sacco Ikuwe Stella Rose (Sheep Toroma Limited rearing) \n10 KATAKWI  \nAdengo Florence (Sheep \nDLG  \nrearing) \nWestern Western Ward Katakwi Town Otim Julius (Piggery) \nWard  \nCouncil Pdm Sacco Limited \n103 \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}, [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}]], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,000,000 19,761,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 30:  \nH alted Disbursement of PRF Funds UGX.3,987,367,752 \nSN Vote Name Parish Name PDM SACCO Name Total PRF received Total Closing Bank  \nRemarks \n(2021/2022 & 2022/2023) Disbursements  \nBalance as at \n1, KATAKWI DLG Okocho Okocho Okulonyo Pdm Sacco \n", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}, [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. KATAKWI DLG Okuso Okuso Ngariam Pdm Sacco E  \n3; KATAKWI DLG Nyero Nyero Ngariam Pdm Sacco\n3. KATAKWI DLG Oedepus Oedepus Ngariam Pdm Sacco 5, KATAKWI DLG Akisim Akisim Ngariam Pdm Sacco\n4. KATAKWI DLG Adipala Adipala Ngariam Pdm Sacco\n5. KATAKWI DLG Bisina Bisina Ngariam Pdm Sacco\n6. KATAKWI DLG Apeleun Apeleun Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "g, KATAKWI DLG Osep Osep Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. KATAKWIDLG Olupe T/Board Olupe T/Board Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ara", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 DLG Olupe Olupe Ngariam Pdm Sacco \n12 KATAKWI DLG Omukuny Omukuny Okulony Pdm Sacco 13 KATAKWI DLG Okuda Okuda Ongongoja Pdm Sacco 14 KATAKWI DLG Oburatum Oburatum Ongongoja Pdm Sacco 15 KATAKWI DLG Odungulu Odungulu Okore Pdm Sacco  \n16 KATAKWI DLG Aminit Aminit Okore Pdm Sacco  \n17 KATAKWI DLG Acuna Acuna Angodingod Pdm Sacco 18 KATAKWI DLG Okore Okore Okore Pdm Sacco  \n19 KATAKWI DLG Adungulu Adungulu Omodoi Pdm Sacco \n20 KATAKWI DLG Okwamomwar Okwamomwar Palam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 108, "level": 1}}, {"headings_1": {"content": "ara", "page": 108, "level": 2}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30/9/2023", "metadata": {"headings": [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 108,770,148 \n107,766,696  \nHalted disbursement of PRF \n107,766,696 \n0 108,770,148 = disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \nmT 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF \\| \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \\| \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \\|  \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \\|  \n0 108,770,148 Halted disbursement of PRF \n104 \n21 KATAKWI DLG Ongongoja Ongongoja Ongongoja Pdm Sacco i 107,766,696 22 KATAKWI DLG Acanga Acanga Palam Pdm Sacco  \n107,766,696 23 KATAKWI DLG Aakum Aakum Guyaguya Pdm Sacco  \n107,766,696 24 KATAKWI DLG Omodoi Omodoi Omodoi Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}, [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "107,766,696", "metadata": {"headings": [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], "page": 109, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 KATAKWI DLG Aparisa Aparisa Omodoi Pdm Sacco  \n107,766,696 26 KATAKWI DLG Atirir Atirir Omodoi Pdm Sacco  \n107,766,696 27 KATAKWI DLG Mil Mil Mil Mil Ongongoja Pdm Sacco  \n107,766,696 28 KATAKWI DLG Aketa Town Aketa Town Board Pdm Sacco  \n107,766,696 Board  \nKATAKWI DLG Keelim Keelim Okore Pdm Sacco  \n107,766,696 KATAKWI DLG Oriamo Oriamo Okore Pdm Sacco  \n107,766,696 KATAKWI DLG Opiananya Opiananya Okore Pdm Sacco  \n107,766,696 KATAKWI DLG Akisim Akisim Angodingod Pdm Saaco  \n107,766,696 33 KATAKWI DLG Moru Moru Amusia Pdm Sacco \\|  \n107,766,696 34 KATAKWI DLG Atete Atete Angodingod Pdm Sacco \\|  \n107,766,696 35 KATAKWI DLG Okulonyo Okulonyo Okulonyo Pdm Sacco \\|  \n107,766,696 36 KATAKWI DLG Okuliak Okuliak Okulonyo Pdm Sacco  \n107,766,696 \n0  \n108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF \n0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 Da a disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 37 KATAKWI ues Asuret Amusia Pdm Sacco  \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF 3,987,367,752 \\| 4,024,495,476 \n105 \nAppendix 31:  \nIrrequlari in allocation of program expenditure by catego \nSN. Category  \nDescriptio Approved Ideal Actual Variance Expenditures Expenditur Variance Remarks n budget allocation budget (%)  \ne allocation (%)  \n(%) Allocation (%)", "metadata": {"headings": [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}, [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}]], "page": 109, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%) _", "metadata": {"headings": [{"headings_0": {"content": "(%) _", "page": 110, "level": 1}}, {"headings_1": {"content": "107,766,696", "page": 109, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B) (\u00a9) (D)=(B/A ( E)=(C- (6) (H)=(G/F) (D=(C-H) )", "metadata": {"headings": [{"headings_0": {"content": "(%) _", "page": 110, "level": 1}}, {"headings_1": {"content": "107,766,696", "page": 109, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D)", "metadata": {"headings": [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 RWSSG \n(a) New capital developments that Minimum 175,000,000 Min. 65% 71% (6) includes water and sanitation of 65%  \nfacilities  \n(b) Rehabilitation of water facilities Maximum 56,000,000 Max. 25% 23% 2 \nOver 123,676,330 budgeting \nUnder  \nof 25% 78,243,050 budgeting \n(c) Investment servicing costs Maximum 14,430,000 Max. 10% 6% 4 45,577,000  \nUnder  \nof 10% budgeting \nTotal RWSSG (A) 245,430,000 247,496,380", "metadata": {"headings": [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}, [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}]], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(F)", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 110, "level": 3}}, {"headings_1": {"content": "D)", "page": 110, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 PWSG \n(a) New capital developments that Minimum 125,000,000 Min. 85% 86% (1) 88,985,532  \nOver includes water and sanitation of 85%", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 110, "level": 3}}, {"headings_1": {"content": "D)", "page": 110, "level": 3}}, [{"headings_0": {"content": "(F)", "page": 110, "level": 3}}, {"headings_1": {"content": "D)", "page": 110, "level": 3}}]], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeting", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "facilities \n(b) Investment servicing costs Maximum 19,704,000 Max. 15% 14% 1 54,170,050 38% (23) Under of 15% budgeting +  \nTotal PWSG 144,704,000 143,155,582 \n106 \nAppendix 32:  \nFairness in the distribution of projects \nSub Water coverage \nCounty rate \nAmount allocated to the %age of amount allocated to the \nDistrict \u2018average g rate Variance Sub County  \nSub County out of the total District \n:  \nfonedsi \\| ns PSC fOngensos 635 a \u2014 \n150,000,000 \nNgariam . 99.3  \n83.7 -15.6 42.0% \noO m  \nN \n107 \nAppendix 33:  \nSpecial Consideration of Seed Schools and Health Centres \nSN UGIFT Project \nWater source Community = Conclusion place and status (name) and  \naccessibility to", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}, [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}]], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "F\u00fc", "metadata": {"headings": [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water s status  \n1  \nonstruction of Akoboi Seed Secondary School  \nNo water source in I Akoboi The water source was not provided place  \n2 Construction of Getom Seed Secondary School The water source is  \nThe water source was not provided about 500m away  \n3 Construction of Toroma Seed Secondary School Very old water Toroma  \nsource \n\\|  \nThe water source was not provided \n4 Upgrade of Akoboi HCII to HC III \nUpgrade of Koritok HCII to HC III", "metadata": {"headings": [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}, [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}], [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}], [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}]], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[s", "metadata": {"headings": [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of a staff house at Aliakameri HC III \nOld water source  \nOilotor village The water source was not provided \nOld water source = Koritok village  \nThe water source was not provided Old water source Aliakamer village The water source was not provided \n108 \nAppendix 34:  \nFunctionality of implemented Projects \nSN \\| Facility Date of Location  \n\\| Functional  \nNon-functional Management \ndescription construction explanation \n1 Drilling and April 2023 Okulonyo sub county, Omukuny parish, Amuturo Functional  \nN/A \ninstallation of 7 village Boreholes \n[", "metadata": {"headings": [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}, [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}]], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "[s", "page": 112, "level": 4}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "[s", "page": 112, "level": 4}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A \nApril 2023 Angodingod sub county, Angodingod parish, Functional  \nN/A \nAkalele village \nApril 2023 Magoro sub county, Magoro parish, Kanapa A N/A  \nNon functional  \nDrilled but was a dry \\| village well \nApril 2023 Akoboi sub county, Okokoma parish, Akoboi Seed N/A  \nNon functional  \nDrilled but was a dry \neto Secondary School well 2 Rehabilitation of 7 May 2023  \nsub county, Abela parish, Aboiboi village Functional  \nN/A \nBoreholes \nMay 2023 Akoboi sub county, Alukucok parish, Otomei village Functional  \nN/A \nMay 2023 Katakwi sub county, Olela parish, Kelim village Functional  \nN/A", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}, [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}]], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "metadata": {"headings": [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A \nMay 2023 Usuk sub county, Abwokodia parish, Oleroi village Functional  \nN/A \nMay 2023 Usuk sub county, Usuk parish, Adurkoi village Functional  \nN/A \\{\\| \n\\|\\_May 2023 Palam sub county, Odoot parish, Acilimeri village Functional \n[ N/A \n3 \nMotorization of a 4 July, 2023  \nNgariam sub county, Olupe Rural Growth Centre 4 out of 5 public water 1 public water stand Management was not \none Hand pump  \n(Town Board) Bisina HC II  \nstand points are point is not aware but plans to \nborehole  \nfunctional  \nfunctional. The repair the broken \ntapes are broken. tapes. \n109 \nAppendix 35:  \nFunctionality of Existing water facilities Type of water facility oye Sub County oven Village 3", "metadata": {"headings": [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}]], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Population", "metadata": {"headings": [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Date constructed Status (Functional, Non-functional) el \n1998  \nNon-functional \n17,133 ie \n, \nShallow well Usuk Town council western ootomen \\| 2002  \nNon-functional \n(32 Toratoower [kart", "metadata": {"headings": [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}]], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[oe Kelm", "metadata": {"headings": [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ba 1 3  \nSalome ak [ot [oe \na \ne  \n\u00c4  \nBle\\} [borehole [garen \\| [otersuisas 0 una", "metadata": {"headings": [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}, [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}], [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}]], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "metadata": {"headings": [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1  \n; \n0 Ongongoja Ongatunyo 1999 Non-functional m \n110 \n25 Borehole Usuk Adacar Guyaguya Non-functional Shallow well Cheleuko Obwapesur 2001 Non-functional \n8  \n15,140 \n111 \n1993  \nNon-functional \nAppendix 36:  \nProjects/programs not screened for likely environmental and social impacts \nSN Project Name Project (UGX) Amount Construction of 2 classroom block at Osudio 18,200,000 2 Construction of 5 stance pit latrine at 21,272,235 Amusia P/S  \n3 Construction of 5 stance pit latrine at Akurao 21,728,565 P/S \n\\|]", "metadata": {"headings": [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}, [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}]], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expenditure(UGX)", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18,200,000 19,145,012 \n19,555,709 Total 61,200,800 56,900,721 \nAppendix 37:  \nBeneficiaries of Irrigation Equipment \nSN Name of Total Value Co-payment Amount Variance Date of Date of receipt Did the farmer Remarks Farmer of the amount paid  \nirrigation expected -25% \npayment of of equipment receive the funds by bythe farmer equipment? equipment of equipment farmer YES/NO value  \n1 Osege Silver 24,127,932 6,031,983 0 6,031,983 N/A \n\\| Ne co-funding from the farmer  \n2 Okello Jimmy 23,864,639 5,966,160 0 5,966,160 N/A 16/10/2023 Yes No co-funding from the farmer  \n3 Malinga 23,735,806 5,933,952 0 5,933,952 N/A 16/10/2023 Yes No co-funding from the Johnson  \nfarmer  \n4 Olinga Krispo 12,025,191 3,006,298  \n3,006,298 N/A 16/10/2023 Yes No co-funding from the farmer  \n83,753,568 20,938,393 20,938,393 \nAppendix 38:  \nNon adherence to supplier\u2019s selection criteria \nVoucher Payment Equipment Supplier  \nProcurement  \nContract Remarks from the review of procurement based on Number date  \nreference Amount rogram guidelines  \nN/A N/A M/s Eco Soil and Water KATA857/SUPLS/22- 83,753,568 -Direct procurement.  \nEngineers (U) Ltd  \n23/00191", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}]], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of contract to sole bidder\n- selection criteria of choosing the lowest priced technically responsive bid was not adhered to.", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "112 \nAppendix 39: \nInvoice Description Number \nFailure to withhold taxes \nwk23-055 Funds for repair and servicing of motor vehicle UG3177R. \nEFT / Payment Invoice Amount Distribution 6% WHT Check Date Amount Amount not Number  \nwithheld \n3777963 21-Feb-23 5,000,000 5,000,000 300,000 \nHTH-23- Being payment for construction of Staff House at Aliakamer HC III Cert 2 6417571 27-Jun-23 222 \nEDUC-23- Payment for the construction of Toroma seed secondary school certificate 1 5315398 17-May-23 99", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}]], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "metadata": {"headings": [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], "page": 117, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EDUC-23- Payment for the construction of 2 classroom block and store in Acanga p/s 5300720 17-May-23 94 \n75,199,827 75,199,827 4,511,990 273,942,450 273,942,450 16,436,547 38,247,300 38,247,300 2,294,838 \nEDUC-23- Being funds for renovation of 4 class Room Block at Orimai-Kapujan. 25  \nEDUC-23- Construction of Toroma seed sec school certificate 3  \n192 \nEDUC-23- Construction of Toroma seed secondary school certificate 2 184  \nEDUC-23- Construction of Toroma seed secondary school certificate 2 184 \n2599617 09-Dec-22 67,113,603 67,113,603 4,026,816 6417625 27-Jun-23 106,461,000 106,461,000 6,387,660 \n6417625 27-Jun-23 536,057,550 460,980,372 27,658,822 6417625 27-Jun-23 536,057,550 75,077,178 4,504,631 \nADMIN23- Payment for retention for the construction of council chambers phase viii 5313674 17-May-23 275 certificate 2 \n113 \n9,347,254 560,835 \n66,682,139", "metadata": {"headings": [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}]], "page": 117, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Est 8 Aero iti", "nn", "ODIMON - 1", "weenie enctetaeensesuesnicemeceseneier enn", "Bas\u0131s CON OPIN - 1", "gs eae sa rege cree ec ee eeepc eee", "Fy PUTT YS Sg ee ae - 1", "  1.0 Implementation of the 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