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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KAZO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023.", "metadata": {"headings": [[]], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT GIyar,", "metadata": {"headings": [{"headings_0": {"content": "ORT GIyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORT GIyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORT GIyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents  \nPage Te cence ii creepers rar as RES SR RES RE", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iii EEE OP TINIOIN rss 1 siresenaccareanivta ts cincannd nsnhanennnnsaaannnennamsnnnansnensnetinenmannenransnnzncenamenata ens te easnnasanaatesnnaneensnnmnmnesnasiesn BASIS FOR OPINION  \n1 scccssssssn seri xan ssauscrcnwan os sassiecnsnniniscssndnnsasdonansancanerananancnananavannsmannesasnadaaeindacanonaranens KEY AUDIT MATTERS  \n1 na a a un 1.0 Implemertallen of tite Approved Bidet  \n1 nennen 20 Management ef the Government Salary Payrell.ucununseunsunenummunnnnen 8 ERRHRSEE OF BAT TER  \n11 euere em 3.0 \nChange in Accounting Treatment for Non-current Assets... 11 >  \n12 sess anennaReses src eae een eRRRNnEnEiEa RENE ARrRRENOREREIGERNR 4.0 Implementation of Key Government Grants/PrograMmMe ..........ccccccccccsesesseseseeseeeseeseeess 12 4.1 \nList of Acronyms . ee \nAcronym Meaning \nDLG \n\u0131 District Local Government \\|", "metadata": 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"page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}, [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}], [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}], [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RE Fe", "metadata": {"headings": [{"headings_0": {"content": "RE Fe", "page": 3, "level": 8}}, {"headings_1": {"content": "eee", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 .  \n.", "metadata": {"headings": [{"headings_0": {"content": "RE Fe", "page": 3, "level": 8}}, {"headings_1": {"content": "eee", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 3, "level": 11}}, {"headings_1": {"content": "RE Fe", "page": 3, "level": 8}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an!", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 3, "level": 11}}, {"headings_1": {"content": "RE Fe", "page": 3, "level": 8}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Se \neee nn \n\\_ \nREPORT OF THE AUDITOR GENERAL -  \nON THE FINANCIAL STATEMENTS OF KAZO 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 Kazo 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 Kazo 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": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}, [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kazo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX. 26,161,223,622 out of which UGX. 24,707,957,313 was warranted as shown below;  \nE Details Budget Warrants % funding SN UGX UGX  \n\\| 1 Recurrent (Wage)  \n14,811,321,893 14,811,321,893 100%  \n2 Recurrent (Non-wage) 5,506,699,785 4,262,158,478 77%  \n[3 Development  \n5,843,201,944 5,634,476,942 \\| 96% \\|", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}, [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}]], "page": 4, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Total", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 26,161,223,622 \\| 24,707,957,313 \\| 94% \\| \nOut of the total warrants of UGX. 24,707,957,313 I reviewed the utilisation of warrants worth UGX.18,545,313,562 (75%) as summarised in the table below  \nSn Details Actual Cumulative Actual Cumulative expenditure expenditure \u2018UGX\u2019 %age out of UGX) \u2014 total warrants 1 Wage expenditure (Payroll 13,476,747,600 13,476,747,600 55%", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}, [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}]], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- audit/FS-audit) \u2014 \u2014- 2 Theme area-PDM 189,349,928 55% expenditure audited 13,666.097.528 eu  \n3 Focus area-Education grant -  \nFormerly SFG 267,857,609 13,933,955,137", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "56% \nFY FOCUS te Microscale 157,240,075 57% irrigation projects cng 14,091,195,212  \n5 Focus area-Transitional  \ndevelopment grant - Health 537,479,046 14,628,674,258 59% Adhoc  \n6 Focus area-UGIFT DER \\|, 66%", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}, [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}]], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "16,268,374,385", "metadata": {"headings": [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Focus area-Water \\| development grant \\{Piped  \nwater, and Rural water and 871,603,875 17,139,978,260 \\| \n69% Sanitation grant)  \n8 Outputs/activities under \\|  \nbudget performance review \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect local revenue of I advised to the UGX.840,376,841 however; by the end of the year, only UGX.569,819,178 Accounting Officer to had been collected representing 67.8% performance. The summary is in the address  \nthe table below and the details are in appendix 1.  \nchallenges that affect Source Approved Actual Variance \\| revenue collection budget Collections  \ntimely to improve the Tax Revenues 162,099,884 132,276,437 29,823,447  \nlocal  \nrevenue \nperformance Non-Tax 678,276,957 437,542,741 240,734,216 Revenues", "metadata": {"headings": [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], "page": 6, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "840,376,841 569,819,178 270,557,663 \nThe DLG over collected revenue from Local Service Tax and Other property income which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities.  \nNo Out-put Activity Purpose of the Budget un-implemented amount activities  \n1 16060502 To Monitor sub Monitoring of sub 242,573,663 Administrative counties and transfer counties,  \nsupport \nof local revenue to  \nMaintenance of services LLGs \nsub county roads, enhanced \nAllowances for sub  \ncounty councils  \nsub county  \nsecretaries  \n2 010008 Train officers under To induct newly 10,000,000 Capacity the National Service appointed staff  \n\\| \nStrengthening Scheme \\| 3 000006 To facilitate collection To mitigate  \n7,653,000 Planning and  \nand distribution of tree climate change  \nBudgeting  \nseedlings across the \nand design district  \nservices district and district physical plan  \nphysical planning of  \nthe district  \n4 320145 To Facilitate To promote mind 6,897,000 Response to Communicate strategy set change in  \nGender based on promotion of \ncommunities and violence norms, values and prevention of \nNo Observation Recommendation interventions and markets are now operating normally \n1.2 Performance of GOU warrants  \nI advised the The DLG had an approved budget of UGX. 26,161,223,622 to implement the Accounting Officer to various programmes, out of which UGX. 24,707,957,313 was warranted ensure that the resulting in a shortfall of UGX. 1,453,266,309 representing 94% performance.  \naffected activities are The performance of warrants for each of the programmes is shown in the table rolled over to the", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}, [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below,", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], "page": 7, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "next budget for Details Approved Warrants Variance implementation. Budget  \n(UGX) \n=  \nAgro-Industrialization 1,419,989,128 1,419,989,128 - \nNatural Resources, 1,404,634,471 1,396,981,471 7,653,000 Environment, Climate  \nChange, Land \nPrivate Sector Development 102,086,259 101,586,259 500,000 100 \nEe Transport 821,548,096 602,911,943 218,636,153 73 Infrastructure And Services \nHuman Capital Development 17,190,678,090 16,539,249,095 651,428,995 Public Sector Transformation 1,739,277,610 1,723,326,769 15,950,841 \nCommunity Mobilization And 274,526,928 245,298,425 29,228,503 Mindset Change \nGovernance And Security 2,803,025,411 2,276,410,141 526,615,270 F Development Plan I 405,457,629 402,204,082 3,253,547 Implementation \nTotal expenditure I 26,161,223,622 24,707,957,313 1,453,266,3  \noo \\| \nThe UGX. 1,453,266,309 that was not warranted was meant for some of the following activities which were either partially or not implemented at all; Program Amount not Activities Purpose and impact of warranted not the unimplemented /partially activity  \nimplemente  \nd  \n651,428,995  \n\\| Immunization To improve the Capital community\u2019s health \nNo Observation Recommendation \nAs a result of failure to warrant the budgeted funds, the district could not implement the following; \ne The communities were denied the opportunity to immunize against the killer diseases hence exposure to the immunizable diseases.  \ne Some community access roads were not maintaied Denied the Population access to markets for their agricultural products. \nThe Accounting Officer explained that these were donor funds and Uganda Road Fund releases that were not received during the financial year. However, unimplemented activities have been rolled over to the subsequent financial year of 2023/2024. \n1.3 Utilization of Warrants \nI advised the Out of the total warrants of UGX. 24,707,957,313 availed during the year, Accounting Officer to UGX. 20,824,652,723 was utilized by the entity resulting in un-utilized warrants expedite  \nthe of UGX. 3,883,304,590 representing utilization of 84% as shown in the table recruitment process below; \nupon uplift of the ban aimed at ensuring full Details \nWarrants Utilization of Variance %age utilisation of the wage Warrants (UGX) (UGX) performa ceiling and warrants", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}, [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nce", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], "page": 8, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to improve provision Agro-Industrialization 1,419,989,128 1,335,456,950 84,532,178 of health service delivery.  \nNatural Resources, 1,396,981,471 1,216,573,649 180,407,822  \nEnvironment, Climate  \nChange, Land \nI further advised the Private Sector Development 101,586,259 47,108,891 54,477,368 \nAccounting Officer to Integrated Transport 602,911,943 703,180,698 ensure that all Infrastructure And Services  \n100,268,755 \naffected activities are Human Capital Development 16,539,249,09 13,633,493,205 2,905,755,8 \nrolled over and funds 5 \n90  \nfollowed up for re- Public Sector Transformation 1,723,326,769 948,423,236 774,903,533  \nvoting with MoFPED Community Mobilization And 245,298,425 194,092,608 51,205,817 \nin the subsequent Mindset Change financial year. Governance And Security 2,276,410,141 2,377,013,937 \n104% 100,603,796  \nDevelopment Plan 402,204,082 369,309,549 32,894,533 92% Implementation  \nTotal expenditure 24,707,957, 20,824,652,72 3,883,304, 84% 313 3 590  \nThe warrants that were not utilized were meant for the key activities that were partially or not implemented at all as detailed in Appendix 2 \nAs a result of failure to utilise warrants;  \ne The communities of Engari and Kyampangara Sub counties were denied health service delivery  \ne The community of Burunga Sub county were denied education \n\u2018\\| Observation = Recommendation been completed.  \nAppropriate performance indicators and targets in the work plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016  \nstates that the work plan of a vote shall indicate the key performance  \nindicators to be used to gauge the outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 6 outputs with a total of 17 activities. I noted the following;  \ne 6 outputs with 17 activities had clear performance indicators and targets.as summarized in the table below and detailed in appendix 3 \nTable showing performance indicators and targets  \nCategory of No. of No of No. of No of Expe % outputs output activi activities nditu Quantif s ties Activities without re ication sample in the with clear Amo of  \nd outp clear performan unt output uts performa ce (UGX s nee indicators ) Bn indicator and  \ns and targets  \ntargets  \nFully anime 6 eT 7 \\| 0 477 \\| 100% \nb  \noutputs  \nTotal 7% 17 7 4.77 100%", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}, [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}]], "page": 8, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Implementation of outputs  \nI advised the I assessed the implementation of six (6) outputs with seventeen (17) activities Accounting Officer to worth UGX.4,776,735,498 that were fully quantified and noted that;  \nensure close e Three (3) output with five (5) activities and expenditure worth UGX. monitoring of the 470,268,959 was fully implemented.  \nconstruction projects e Two (2) outputs with ten (10) activities worth UGX.3,956,301,500 and contractors to were partially implemented. Out of 10 activities, the entity fully expedite completion implemented eight (8) activities, one (1) activity was partially of the incomplete implemented while one (1) activity was not implemented  \nprojects. The signing e One (1) output with two (2) activities worth UGX.350,165,039 was of an MOU with UPDF not implemented at all.  \nEngineering brigade should always be Table \nNo \\|-Observation Recommendatien- \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}, [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}]], "page": 9, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of a piped water system at Akashayi\n2. Renovation works at Burunga HC111\n3. Extra works at Kazo HC1V\n4. Construction of Burunga Seed School", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 3 for details. \nThe Accounting Officer explained that the partial implementation was caused by non-completion of works by the contractors by end of financial year. However, these funds have been re-voted and projects were rolled over to this financial year. Upgrade of facilities have been completed \nHe further explained that delayed procurement by the center and UPDF engineering brigade. However, these funds have been re-voted and projects were rolled over to the financial year 2023/2024 for implementation \n1.6 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 The service delivery under focus areas  \nI sampled nine (9) out of seventeen (17) activities in five (5) focus areas with a total expenditure of UGX.2,526,502,753 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 \u2018\\| Key Observation  \nKey \nrecommendation(s) \nWater \ne Construction of piped water eI advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}, [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}]], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "system phase 2 at Akashayi was \nto expedite the completion of the grant not completed project \nDenied the community of Kyampangara safe water \nTransitional  \neRenovation - works \u00ab at Burunga el advised \u2018The Accounting Officer to development HC111 and completion of extra expedite implementation of the grant - Health works at Kazo HC1V were not activities  \nAdhoc  \nimplemented \nDelayed health service delivery to the beneficiaries \nUganda Inter- Construction of Burunga Seed eI advised The Accounting Officer to Governmental Secondary School was not expedite implementation of the Fiscal Transfers implemented  \nactivities  \n(UGIFT) \nDelayed education service delivery to the beneficiaries \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKazo District had a wage budget of UGX.14,811,321,893 out of which UGX. 12,425,871,496 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 \\| Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.13,158,230,972 and I advised the obtained supplementary funding of UGX.1,653,090,921 resulting into Accounting Officer to a revised wage budget of UGX.14,811,321,893 which was all \nThe Accounting Officer exp!ained-that-the wage under absorption was caused by the blanket ban on recruitment, failure to attract staff to respond to the district advertisement and late release of wage funds which could not be utilized in one month.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}]], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll  \nI advised the The District had 1,105 employees on the IPPS payroll of which 1,086 Accounting Officer to (98%) were fully verified while 19 (2%) did not show up.  \nundertake the following;  \nIn addition, 58 individuals had not accessed the payroll by end of  \nJune, 2023. These were captured as new records in my determination e  \nInitiate a process of the District wage bill.  \nof deleting these names on the The following observations were made;  \npayroll. For staff a) Out of 1,086 (98%) employees appeared for the validation  \non transfer of exercise and presented all the pre-requisite documents to confirm \nservice, the their existence and regularity of recruitment.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}]], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting  \nOfficer should initiate a process b) A total of 19(2%) employees on the payroll did not appear for  \nof transfer of the validation and were categorised as follows;  \nsalary payment 4 employees who did not appear for the headcount were  \nto their new duty accounted for by the Accounting Officer as being away for  \nstations.  \ngenuine reasons which included official leave at the time of e To always liaise with the relevant validation.  \nstakeholders to 15 employees were confirmed to have exited the District due to:  \nensure prompt death, dismissal, abscondment, retirement, transfer of service,  \nupdates of the and those who are known to the Accounting Officer but failed to  \npayroll going appear for validation without justification.  \nforward. A follow-up of the There was no payment of salary to employees in question after \naffected staff should  \nexit from the District.  \nimmediately be made", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}]], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "c) 58 individuals whose names were not on the District\u2019s payroll by  \nmanagement so June 2023, appeared for the validation exercise. These  \nas to have them individuals were included on the validated payroll, upon access the confirmation by the Accounting Officer regarding their status. \npayroll. \ne To engage the affected staff and The Accounting Officer explained that some of the verified  \nensure \nthat individuals not on the District's payroll were new recruits who had  \nemployee records recently been appointed and others could not access because of  \nare duly updated a system issue.  \nand brought to the attention of \nservice.  \nspecified timeline for appropriate action. The Accounting Officer explained that these inconsistences originated  \nfrom the documents used to access payroll before introduction of  \nNational IDS. He added that, they have embarked on the process of  \nupdating dates of birth captured in the Integrated Personnel and  \nPayroll System (IPPS) with those captured by NIRA.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}]], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "La", "metadata": {"headings": [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures  \nI advised the I undertook other special audit procedures to review the accuracy of Accounting Officer to the payroll including planning, budgeting and payments for the period take the following of four years (2019/2020-2022/2023).  \nactions;  \nTo reconcile T noted that;  \npayrolls on a a) 1,602 employee records were captured on wrong scale/notches  \nmonthly basis to leading to over computations and under computations. \nensure that \nb) Over-remittance of UGX.67,997,259 and under-remittance of \nsalaries are paid accurately as per UGX.54,049,427 of statutory deductions made by the entity  \nwere  \nthe salary scales during the period.  \nand budget for c) Over-remittance of UGX.2,113,319 and under-remittance of UGX.  \nannual salary 59,210,808 of non-statutory deductions were made by the entity  \nincrements  \nduring the period. \nwhere necessary. In addition, the The Accounting Officer explained that this was caused by \nIPPS system", "metadata": {"headings": [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}, [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "non-", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should  \nbe automation of salary annual increments. They requested Ministry of  \nreviewed to Public service to ensure automation of annual salary increments is  \nautomate the restored on IPPS.  \nincrements since they are based Additionally, he explained that the under payments of PAYE and LST  \non individual were from staff who exited service, through abscondment, death, \nappointment resignation or retirement, and their names not being removed from \nanniversaries. \nthe payroll immediately because of system issues however their \nFurthermore, overpaid  \nsalaries and deductions were pended on IFMS while their records still  \namounts should appeared on payroll on those particular months. So there was no  \nbe recovered actual under payment.  \nfrom  \nbeneficiaries, while underpayments should  \nbe budgeted for and paid.  \nEnsure that the salary arrears position  \nis verified by Internal Auditor General and a \nwith a view of \nrecovery  \ne To put in place controls  \nto ensure that non- statutory deductions are always accurately computed and promptly paid as per the payroll register.  \nBesides, the amounts over remitted should be followed up with a view of \nrecovery. \ne) Review of the DLG Staff Establishment  \nI advised the Accounting Officer to Review of the establishment revealed;  \nengage the District i. \nOut of 140 approved positions, a total of 86 positions were Service Commission, filled leaving a gap of 54 vacant positions.  \nthe Ministry of Public Service and MoFPED ii. The entity did not have an approved and costed staff to have the vacant establishment for primary, secondary and tertiary institutions positions filled. I while the staff structure for health facilities issued by further advised the Ministry of Health was not incorporated into the district Accounting Officer to approved structure. \nengage the Ministry of Public Service to develop  \nand The Accounting Officer the Accounting Officer explained that Kazo implement  \na was a new District and recruitment to fill the 54 vacant positions was consolidated costed being done on the basis of availability of resources.  \nstaff structure for the District. \nEMPHASIS OF MATTER  \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nChange in Accounting Treatment for Non-current Assets", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}, [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}]], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], "page": 14, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on \n\"= However, as stated in Note 25 of the financial statements, neither the-comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. \nOTHER MATTER  \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}, [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}]], "page": 14, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKazo District budgeted and received UGX.1,042,234,208 (100%) for the financial year 2022/23 out of which UGX.871,603,875 (86%) was spent resulting into unspent balance of UGX.142,630,333 (14%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.  \nSN Category  \nActivity Planned quantity Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and Sanitation Sub-Grant 4 4  \n4 (traditional component)  \n2 Piped Water Sub-Grant (UgIFT 2 2  \n2 component) \\_ \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the \noe Approval-of-the project designs. All two-2 out of 2 (100%) of the projects-- - --- -\u00bb-- implemented had their designs approved by the Ministry of Water and Environment.  \nInspection of a sample of 2 implemented project with a total expenditure of  \noe \nUGX.586,701,073 indicated that the projects exist.  \no All boreholes fitted with hand pumps had a minimum yield of 500litres/hour. \n4.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.1.3 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \no The proposed investments are derived from the approved LG Development Plan.  \nprescribes the thresholds for allocation of rural water and sanitation sub-grant oe  \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.  \nstipulates that LGs should prioritise water supply investments for sub-counties oe  \nthat have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Kazo DLG and noted the following; \no 4 ongoing UGFIT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Table below refers.  \nUGIFT Project Water source Community Audit Conclusion  \nplace and status \n(name) and accessibility to \nNkungu HC111 \nRain water harvest \nwater s status  \nNkungu S/C,Nkungu Not connected with tank Central running water Kyampangara HC111 \nRain water harvest Kyampangara S/C \nNot connected with tank running water 3 Kyengendo HC111 Rain water harvest Engari S/C \nNot connected with tank running water Engari HC111 \nRain water harvest Engari S/C \nNot connected with tank running water \nI advised The Accounting--Officer to prioritise provision of water to the UGFIT", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.4  \nReview 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% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following;  \nS Subject  \nContractor amount date of date \nprocureme contract nt advert was \nConstruction of piped water scheme at FLECO Holding Ltd Akashayi \u2014Phase", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}]], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2-Kyampagara", "metadata": {"headings": [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/C  \nSupply of borehole spare parts (for the Mwetrust & 4P rehabilitation of 15No.deep boreholes Enterprises Ltd Siting and drilling of 4 No.boreholes ICON Projects Lt d and 1No.production well  \nRenovation of 10 No. Institutional rain Kihani Modern water harvesting tanks  \nContractors Ltd \nawarded 474,290,077 26/07/2022 12/01/2023 23,588,200 26/07/2022 28/04/2023 143,990,000 26/07/2022 14/11/2022 49,993,331 26/07/2022 16/01/2023 \nNone of the 4 projects had their procurement adverts published by 30\" June e \n2022. \nNone of the projects 4 out of 4 (100%) of the projects had their procurement e \ncontracts awarded by 31% October 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}, [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "2-Kyampagara", "page": 17, "level": 3}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the shortcoming and promised to improve going forward.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "2-Kyampagara", "page": 17, "level": 3}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that procurement processes are timely", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.5 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 \nf) All LGs should discontinue the use of-GI pipes-and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nA review of the annual water performance report revealed that 177 (17%) out of 1,012 existing water facilities were not functioning as shown in the table below and detailed in Appendix 5. \nSub County Total Functional Non- Functionality sources functional Percentage 1 Buremba TC 168 143 85% \n2 Burunga S/C  \n26 84% \n3 Engari S/C 126 113 13 89% 4 Kanoni S/C 189 167 22 88% Kazo & Kyampanga S/C 113 41 72 36% 5 Kazo TC 90 83 [7 \\| 92% 6 4 \\| 91% 7 8 93% \n177 \n83% \nPartially/non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that rehabilitation was done annually but the available funds could not allow all non-functional sources to be worked on in the on \nfinancial year. 15 borehole and 10 water tanks were repaired/rehabilitated during the financial year. More 15 boreholes repairs are planned for in the financial year 2023/2024.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to assess the non-functional and abandoned water sources and determine their reparability so as to make them functional again. \nThe District lacked water quality testing kits as a result water quality testing services were outsourced to test the quality of water that we supply to the community. \nConsequently, the district failed to carry out most of the 20% tests required for existing sites. \nThe Officer that the District lacked a water  \nkit. \nSs Category Number Percentage Number Percentage-- Percentage Percentage of ! N  \nof water required to tested actually untested tested water sources be tested tested sources (a) (b) (a-b) suitable for human consumption.  \n1 Existing 843 20% 72 8% 12% 86.1%  \n\\| projects  \n2 New 6 100% 0 0% 100% 0  \nrojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that a consultant was hired to undertake the Water quality testing but due to funding limitation all water sources could not be tested.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for funding required for quality testing from the Ministry. \n4.1.6 Preparation and submission of quarterly reports  \nSection 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by the Ministry of Water and Environment to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10th January, Quarter 3: 10th April and 10th July for Quarter four.  \nI noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below;  \nNo Details Deadline for Actual date of Comment submission  \nsubmission", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "metadata": {"headings": [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 2 Quarter Two 10\u00b0 January, ry, 2023 30\" January, ry 2023 Delayed y  \n\\| 3 Quarter Three 10\" April, 2023 11\u2122 May, 2023 Delayed  \n4 Quarter Four 10\" July, 2023 23\" August, 2023 Delayed \nDelayed preparation and submission of quarterly reports causes  \nin \n4.2 \nImplementation of Uganda Intergovernmental-Fiscal Transfers Program The 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. \nKazo District received UGX.3,084,697,625, out of UGX.3,084,697,625 budgeted to the implement the programme. The following activities were undertaken; \nSN Activity \nPlanned Actual quantity quantity Construction of Engari HC III  \nJ  \nUpgrade of Kyengando HC ITi  \n\\| Upgrade of Kyampangara HC II1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations  \nI noted the following areas where management had commendable performance;  \no The entity budgeted and received UGX.3,084,697,625 (100%) funding.  \nI noted that the entity had a no-objection of planned investments from MOH. oe  \no A review of the budget allocations of the Health development activities revealed that there were proper budget allocations for upgrade and new construction activities.  \ne Physical inspections of 1 project (Upgrade of Engari HC11 to HC111) implemented revealed that it was completed and currently utilised. \n4.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.2.2.1 Funding and Absorption  \nOut of the approved budget of UGX.3,084,697,625, the district received UGX. 3,084,697,625 (100%).Out of the received funds, UGX.1,639,700,127 (53%) was spent, thus leaving UGX.1,444,997,498 unutilized. Details are in the table below; \nThe Accounting Officer attributed it to delayed procurement of the contractor-by the-- Ministry of Education and Sports. However, the returned UGFIT funds for Burunga Seed School have been re-voted back and the project was rolled over to the financial year 2023/2024 for implementation.", "metadata": {"headings": [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}, [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer expedite the implementation of the project by closely monitoring and supervision.  \n4.2.2.2 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04 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 three (3) UGIFT infrastructure projects worth UGX. 2,126,178,706 were implemented. Details are in the table below;  \nProject  \nLand Location Land size (acres) \\_ Contract Amount Payments Construction of Engari Sub county Engari has no land title 891,850,620  \n765,102,876  \nEngari Health  \nand the land coverage  \nCentre III  \nis not clearly known  \nUpgrade of Kyengando Sub Kyengando has no 617,164,043 385,149,213 Kyengendo Health county  \nland title and the land  \nCentre 11  \ncoverage is not clearly  \nknown  \nUpgrade of  \nKyampangara Sub Kyampangara has no 617,164,043  \n385,149,213 Kyampangara county  \nland title and the land  \nHealth Centre 11  \ncoverage is not clearly  \nknown  \nTotal 2,126,178,706 1,535,401,302 There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer acknowledged the anomaly and explained that the district was in the process of titling all government lands, and that the mentioned land had been surveyed and submissions made to Ministry of Lands for titling.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}]], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of securing land titles for the affected land. \n4.2.2.3 Project implementation (current year 2022/2023  \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the \nfunds for: Burunga- Seed School had been re voted back and the project was rotled---- over to the financial year 2023/2024 for completion. \nRecommendation  \nI advised the Accounting Officer to expedite implementation of Burunga Seed Secondary School by closely monitoring and supervising its implementation. \n4.3 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 269,361,478 for the construction of 2 classroom blocks, store and office at Kitongole and Kanoni primary schools and construction of District Education Officer\u2019s office \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations  \nI noted the following areas where management had commendable performance;  \nA review of the entity work plans, budgets, progress reports and procurement \u00b0 \nrecords revealed that the entity spent funds on eligible activities.  \nI noted that the 2 sampled Projects had contract managers appointed from o \nuser groups or sector specialists and were reviewed by the Internal Auditor. Physical inspections of 2 projects (construction of 2 classroom block with a \u00b0 \nstore and an office at Kitongole and Kanoni primary schools) implemented revealed that they was completed and in use. \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.2.1 Funding and absorption of Education Development grant  \nOut of the approved budget of UGX.269,857,609, the district received UGX.269,857,609 representing 100% funding. \nOut of UGX.269,857,609 released UGX.267,857,609 (99.4) had been spent by the ,  \nend of the year as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kazo 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": "Recommendation", "page": 21, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~  \nen \nI advised the Accounting. Officer to expedite the implementation of the project to improve education service delivery. \n4.3.2.2 Inspection for service delivery under the Education Development Grant  \nI sampled two (2) projects with a total expenditure of UGX.148,704,062 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed;  \nSN Project Inspection Remarks Pictorial Recommendation (Time, Quality, Quantity, Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(s)", "metadata": {"headings": [{"headings_0": {"content": "(s)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionality)", "metadata": {"headings": [{"headings_0": {"content": "(s)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 23, "level": 2}}, {"headings_1": {"content": "(s)", "page": 23, "level": 2}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of a Completed on time and it  \nI advised the classroom block, now under use.  \nkr Accounting Officer with a store and  \nto continue an office at explained i that 2 inadequacy \nIm Accounting : Officer  \nlobbying MOFED for Kanoni Primary additional funding. of facilities at primary Schools  \nSchool,  \nContracted;UGX.7 was due to inadequate = SE  \n:", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 23, "level": 2}}, {"headings_1": {"content": "(s)", "page": 23, "level": 2}}, [{"headings_0": {"content": "aa", "page": 23, "level": 2}}, {"headings_1": {"content": "(s)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 3}}, {"headings_1": {"content": "aa", "page": 23, "level": 2}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,911,", "metadata": {"headings": [{"headings_0": {"content": "2,911,", "page": 23, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However h had Photo showing  \nwritten to MOFED requesting state of a 2  \nBald:  \nUGX.69,265,796 for more funds.  \nclassroom block at  \nKanoni P/S as at  \n22-11-2023  \n2 Construction of a The project was completed  \nI advised the classroom block, on time and its now under", "metadata": {"headings": [{"headings_0": {"content": "2,911,", "page": 23, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fe: Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with store and but school md et  \na use needs to continue an office at additional structures. 2  \nlobbying MOFED for a \nse Primary additional funding. The Accounting Officer  \nContracted:UGX.7 explained that the inadequacy  \n'  \n5 Paid: 792.697 . ur aro: \nof facilities at primary Schools  \nnn to nn a UGE 72 DOR 062 unding. However ad state of a written to MOFED requesting classroom block at for more funds.  \nKitongole Primary school as at 22-11- 2023", "metadata": {"headings": [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}, [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}], [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iL", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Kazo District with the aim of supporting smallholder farmers to transition from subsistence to \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \noe All the budgeted funds were received by the District.  \no A review of the budget revealed that all expenditure categories for the complimentary services were charged on codes which were indicated on the project budget and work plan.  \noe I noted that the outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also prepared as required.  \no It was noted that the supplier offered training and technical support to the farmer during the warranty period.  \nAt the time of audit 2 out of 2 planned irrigation equipment had been  \noe  \ndelivered and installed to 2 selected beneficiaries \n4.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.4.3. Inspection for service delivery \nprojects implemented in FY 2022/23  \nI sampled 1 irrigation demonstration site with a total expenditure of UGX.46,948,786 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; \nActivity Details of findings (Time, Quality, Pictorial Recommenda \nDeliver and install e Delivery and installation had been demonstration site done and functioning. equipment  \nat \ne The certificate of completion had Kyampanga S/C. been issued and payments to the Contractor: \nsupplier had been made. Sprinktech Ltd \ne Fair work had been done and Contracted; \nthere was no complaint from the UGX.46,948,78  \nfarmer.  \nPaid to contractor \nEvidence", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tion(s)", "metadata": {"headings": [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], "page": 24, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en The Accounting \u2014 \nPhoto showing \nTransitional Development ADHOC Grant-Healtin-Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nKazo DLG received UGX.300,000,000 out of UGX.300,000,000 budgeted to the ,  \nimplement the following key activities; \nSN \\| Activity  \nPlanned Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}, [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}]], "page": 24, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 25, "level": 2}}, {"headings_1": {"content": "tion(s)", "page": 24, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\| Renovation works at Burunga HC111", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 25, "level": 2}}, {"headings_1": {"content": "tion(s)", "page": 24, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|2", "metadata": {"headings": [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Extra works at Kazo HC1V \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, regulations and guidelines and observed the following; \n4.5.1 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.5.2 Planning and Budget Performance  \n4.5.2.1 Funding and absorption  \nOut of the approved budget of UGX.300,000,000, the district received UGX.300,000,000 (100%). Out of the received funds, UGX.300,000,000 (100%) was spent. Details are in the table below;  \nDetails Approved Warrants/ Expenditure Under Under budget Release (UGX) (UGX) funding absorption LR EEE EEE SERRE  \n(A) (B) (C)", "metadata": {"headings": [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}, [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}], [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}], [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u \u2019 Projects", "metadata": {"headings": [{"headings_0": {"content": "u \u2019 Projects", "page": 25, "level": 2}}, {"headings_1": {"content": "|2", "page": 25, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "t", "metadata": {"headings": [{"headings_0": {"content": "u \u2019 Projects", "page": 25, "level": 2}}, {"headings_1": {"content": "|2", "page": 25, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Servicing", "metadata": {"headings": [{"headings_0": {"content": "Servicing", "page": 25, "level": 2}}, {"headings_1": {"content": "u \u2019 Projects", "page": 25, "level": 2}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under funding resulted in non-implementation of the following key activities; = Renovation works at Burunga HC111  \na Extra works at Kazo HC1V \n4,5.3- Utilisation of Funds --  \n~ \n4.5.3.1 Implementation of eligible activities  \nParagraph 2.0, 3.0 and 4.0 of the Grant implementation guidelines provides that the Development funds shall be applied to only eligible activities. \nI observed that all the activities budgeted for implementation were in the category of eligible expenditures. \nHowever, no activities were implemented and thus status of the implementation of selected projects is not applicable as shown below;  \nParticulars Amount UGX Implementation", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}, [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Status", "metadata": {"headings": [{"headings_0": {"content": "Status", "page": 26, "level": 2}}, {"headings_1": {"content": "Monitoring", "page": 25, "level": 3}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"Renovation of BurungaHCiil \"283,292,125 \\| implemented Not  \n2 Extra works at Kazo HC1V  \n50,000,000 Not implemented", "metadata": {"headings": [{"headings_0": {"content": "Status", "page": 26, "level": 2}}, {"headings_1": {"content": "Monitoring", "page": 25, "level": 3}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| aa", "metadata": {"headings": [{"headings_0": {"content": "| aa", "page": 26, "level": 4}}, {"headings_1": {"content": "Status", "page": 26, "level": 2}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non implementation of the projects delays service delivery to the beneficiaries \nThe Accounting Officer explained that these were projects implemented by the UPDF under the presidential directive, and that the renovations and construction works are", "metadata": {"headings": [{"headings_0": {"content": "| aa", "page": 26, "level": 4}}, {"headings_1": {"content": "Status", "page": 26, "level": 2}}, [{"headings_0": {"content": "| aa", "page": 26, "level": 4}}, {"headings_1": {"content": "Status", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ongoing.", "metadata": {"headings": [{"headings_0": {"content": "ongoing.", "page": 26, "level": 1}}, {"headings_1": {"content": "| aa", "page": 26, "level": 4}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to monitor the implementation of these projects. \na. Infrastructure Projects  \nThe entity planned to undertake 7 infrastructure project during the year. I noted that at the end of the financial year, all the planned projects had not been implemented thus undertaking of procedures 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 was not applicable. Table below shows the planned infrastructure projects  \nParticulars Amount UGX Implementation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[283,292,125 ~~", "metadata": {"headings": [{"headings_0": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "283,292,125 | Notimplemented", "metadata": {"headings": [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extra works at Kazo HC1V \n50,000,000 Not implemented \nTotal  \n333,292,125 \nAs at the close of the financial year, all the projects had not been implemented. \n~Investment Servicing -  \n= \nI noted that although the entity had a budget of UGX.7,500,000 for investing activities no implementation of activities was undertaken. Thus undertaking of procedures 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 was not applicable \nThe Accounting Officer explained that the district supervision team was facilitated by UPDEB as per the memorandum of understanding signed between the district and MoDVA.", "metadata": {"headings": [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}, [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}]], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely monitor the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supervision and Monitoring  \nThe Clerk of Works is responsible for maintenance of daily records of site works, consolidate and submit weekly reports to the Project Manager (LG Engineer) in copy to the Contract Manager (DHO). I noted that athough UGX.7,500,000 was budgeted for under supervision and monitoring, the projects had not been implemented at the time of audit. Thus the maintenance and submission of weekly records to the Engineer and confirmation of the effectiveness of the monitoring and supervision was not applicable. \nAs a result, health services expected from the suffocated activities were not", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "projects.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided.", "metadata": {"headings": [{"headings_0": {"content": "provided.", "page": 27, "level": 1}}, {"headings_1": {"content": "projects.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the project was done by the UPDEB as per the presidential directive and monitoring was done by the district Engineer", "metadata": {"headings": [{"headings_0": {"content": "provided.", "page": 27, "level": 1}}, {"headings_1": {"content": "projects.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely monitor the implementation of the activities. \n4.5.3.2 Unsupported expenditure  \nSection 5.4.6 (1) of the LGFAM, 2007, requires that before any voucher is passed for payment, it is adequately supported by documents. \nHowever, a sum of UGX.350,165,039 was paid out to the Ministry of Defence and Veteran Affairs for different activities which had not been implemented. By the time \n4.6 Review of the Health Sector  \n\\# \n4.6.1 \nLow coverage of Health Centre Two\u2019s (HC11)  \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the range of services (promotion, preventive, curative, rehabilitative and palliative) to be provided by a Health facility. Accordingly, each parish should have a Health Centre 11. \nHowever, I noted that 33 out of 46 parishes have no Health centre II s\\_ as summarized in the table below and details in appendix 7.  \nS/N Service level Total \nParishes with HC1i1 \\| Variance 1 Parishes 46 23 \\| 33 \\| \\| Total \\| 46 \\| 23 33 \nLack of sufficient infrastructure denies the population in those particular parishes the much needed health services and may result into people moving longer distances in search of health services This negatively affects health service delivery. \nThe Accounting Officer acknowledged the anomaly and explained that the Government policy was to phase out construction of HCIIs and focus on HCIIIs per sub county as per policy. The district has 8 HCIII out of 10. The district is in touch with the ministry to provide the remaining two. \nRecommendation  \nI advised the Accounting Officer to expedite the engagement with the Ministry of Health for additional resources to improve health service delivery \n4.6.2 Lack of basic infrastructure requirements per level of health facility  \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the minimum quality standards for health infrastructure for various health levels as shown below  \nlevel of health care \nBasic infrastructure requirements Medical Buildings \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Out-Patient Department  \nDrug Store with Administration Office -", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Operation Theatre\n- General Ward Maternity Ward\n- Mortuary  \nPlacenta Pit and Medical Waste Pit -", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Incinerator none", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "From the review of the above, I noted the following \nHealth Centre IVs  \nHealth =. bs Remarks", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facility", "metadata": {"headings": [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kazo HC1V \nmortuary, No incinerator and has 4 No. housing units and \\| sing \\_\\_ \n2 Health Centre 111  \nHealth facility  \nAudit Remarks  \nN  \nBurunga HCIII, Nkungu HCIII,  \nAll lack an incinerator  \nBuremba HCIII, Rwemikoma HCIII,  \nKanoni HCIII, Nshunga HCIII and  \n1 Engari HCIII  \nNkungu HCIII, Buremba HCIII and  \nAll lack a stand-alone Out-patient", "metadata": {"headings": [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engari HCIII Department.", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}, {"headings_1": {"content": "facility", "page": 29, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Engari is newly constructed and still under construction  \n2  \nBurunga HCIII, Nkungu HCIII,  \nHousing Units: Buremba 3, Rwemikoma 3", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}, {"headings_1": {"content": "facility", "page": 29, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "metadata": {"headings": [{"headings_0": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}, {"headings_1": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", Kanoni HCIII, Nshunga HCIII and", "metadata": {"headings": [{"headings_0": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}, {"headings_1": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engari HCIII", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII", "page": 29, "level": 3}}, {"headings_1": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \nKanoni 5, Burunga 4  \nEngari is newly constructed and still under construction", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII", "page": 29, "level": 3}}, {"headings_1": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}, [{"headings_0": {"content": "Engari HCIII", "page": 29, "level": 3}}, {"headings_1": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}]], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "if", "metadata": {"headings": [{"headings_0": {"content": "if", "page": 29, "level": 5}}, {"headings_1": {"content": "Engari HCIII", "page": 29, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by \"", "metadata": {"headings": [{"headings_0": {"content": "by \"", "page": 33, "level": 6}}, {"headings_1": {"content": "if", "page": 29, "level": 5}}], "page": 33, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. SACCOs funded ap 49 4,900,000,000 4,900,000,000 0\n2. \\_\\| SACCOs not funded  \n200,000,000 0 200,000,000", "metadata": {"headings": [{"headings_0": {"content": "by \"", "page": 33, "level": 6}}, {"headings_1": {"content": "if", "page": 29, "level": 5}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN. Name Name of Flagship projects  \nExpected Remarks of HLG PDM SACCO \\|  \nPRF", "metadata": {"headings": [{"headings_0": {"content": "by \"", "page": 33, "level": 6}}, {"headings_1": {"content": "if", "page": 29, "level": 5}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX.)", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Kazo Rwakahaya - Coffee, banana growing, Bull 100,000,00 Naming  \nDistrict Kanoni PDM fattening, Dairy farming and 0  \ninconsistencies of SACCO \\| other crop enterprises.  \nthe PDM SACCO  \n2 Kazo Bugarihe- Coffee, banana growing, Bull 100,000,00 Naming District Rwemikoma fattening, Dairy farming and 0  \ninconsistencies of PDM SACCO other crop enterprises.  \nthe PDM SACCO Total \\| 200,000,00  \n0 \nNon release of PRF may lead to failure to fund and/or under funding of other SACCOs which will affect the achievement of PDM objectives. \nThe Accounting Officer explained that the two SACCOs had errors in their details. The errors were corrected and funds have been disbursed to the relevant SACCOs", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}, [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}], [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}]], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(UGX.)", "page": 35, "level": 3}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer to ensure that support is offered to the SACCOs in the delivery of the pillar objective. \nc) Delayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(UGX.)", "page": 35, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(UGX.)", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "four", "metadata": {"headings": [{"headings_0": {"content": "four", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the FY with UGX.25 million released  \nPDM \nLate disbursement of funds to PDM SACCOs-leads to delayed disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "four", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "four", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the mandate to release funds lies with the MoFPED. \nRecommendation  \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n5.1.2.2 \nReview of the PDM Governance Structures  \nParagraph 21 of the PDM A Local Government (LG) Guide for Supporting - \nHouseholds & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; require that  \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the oe \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \no The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \n\u00bb priorities and ~actiors-plans for the FY 2022/2023  \ne Funding received of UGX.500,000 per parish was inadequate to facilitate the activities of PDC.  \ne Did not prepare quarterly performance reports. Details in Appendix 10 \nThe Accounting Officer explained that this was due lack of operational funds for PDCs. Now government has provided quarterly funds for PDC. We will ensure compliance", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. PDM SACCO Board e 10 PDM SACCOs with fully II advised the Accounting constituted Boards did not hold Officer to ensure that boards regular Board meetings.  \nhold regular meetings.  \nThe Accounting Officer explained that  \nthese were newly constituted boards  \nand lacked guidance and training. The  \nhave now been trained as attached  \nreport. Details in Appendix 11", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Non functionality e I noted that the sampled 10 SACCOs I. advised the Accounting of  \nSACCO did not have functional committees Officer to ensure that Committees and and subcommittees. Details in committees hold regular Sub Committees Appendix 12  \nmeetings", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to have a functioning", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Board/Committees/Sub-Committees", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that these were newly constituted boards and lacked guidance and training. The have now been trained as attached report \n5.1.2.3 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \n", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}, [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}]], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- a: A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member oe  \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was o  \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.  \nI made the following observations;  \nSN Nature of Observations  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to take on the I advised the Accounting SACCOs Under the business of lending under Microfinance Officer to liaise with for Microfinance  \nInstitutions money lenders act as detailed in support on this matter. Institutions Money Appendix 13  \nLenders Act  \nAs a result, enforcement of recovery of PRF  \nfrom beneficiaries by the PDM SACCOs may  \nbe legally challenged leading to loss of  \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer explained that all the 51  \nSACCOs were registered under Cooperative  \nSociety\u2019s Act. He however promised to take  \nup the matter with the PDM Secretariat  \nUpdate of SACCO e 10 SACCOs did not have a PDM member \\| I advised the Accounting Enterprise \nand  \nregisters/ updated PDM member registers Officer to ensure that the Household Registers contrary to the guidelines.  \nPDM member register is Failure to update PDM member registers updated as required by may result to extending PRF loans to the guidelines.  \nineligible beneficiaries leading to failure to  \nachieve pillar objectives. Appendix 14 \nThe Accounting Officer explained that, the member register are kept and updated at arish level in each of the PDM SACCOs \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries unlicensed PDM SACCOs may \nAppendices  \nAppendix 1: Performance of Local Revenue \nSource  \nApproved budget Actual Collections Variance \u2018UGX\u2019 \u2018UGX\u2019 \nLocal Services Tax 64,341,884 73,555,500 -9,213,616 2 Land fees 21,900,000 13,884,418 8,015,582 3 Business Licenses 63,858,000 37,642,324 26,215,676 Other tax revenues  \nNon-Tax Revenues es 5 Other Property income", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "registration", "page": 38, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "se", "metadata": {"headings": [{"headings_0": {"content": "se", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|_6 Dividends |", "metadata": {"headings": [{"headings_0": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, {"headings_1": {"content": "se", "page": 39, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rent \nOther property income (disposal of  \nassets  \n9 Sale of goods and services  \n5,260,000 -5,260,000 Administrative fees and licenses 649,326,957 367,690,181  \n281,636,776 Court fines and Penalties  \nOther fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, {"headings_1": {"content": "se", "page": 39, "level": 3}}, [{"headings_0": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, {"headings_1": {"content": "se", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\_\\_\\| Miscellaneous Revenue eee 51,882,14 5 -51,882,145 \\|\\_\\_\\| Total Revenue 840,376,841 569,819,178 270,557,663 \nAppendix 2: Key activities affected by under-utilization of warrants \nNo Programme  \nWarrants not Activities affected by the Reason for the underutilization of warrants Utilized under utilization  \n\u2018 \n1 Agro-  \n89,109,462 Salary Payment Industrialization \n2 Private Sector  \n54,711,009 Salary Payment Development \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \n36 \n3 Human Capital 3,437,614,161 Salary Payment  \nSupplementary funds for Wage came late and some payments Development  \nUGIFT funds for construction of were not affected during the financial year due to failure to recruit Burunga Seed School, Upgrade hence unable to exhaust the available funds  \nof Kyampangara and Kyengando UGIFT funds was not paid because the health projects had not HC III", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 40, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 5}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "121,632,492 Salary Payment", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 40, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 5}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Interconnectivity", "metadata": {"headings": [{"headings_0": {"content": "Interconnectivity", "page": 40, "level": 3}}, {"headings_1": {"content": "Transport", "page": 40, "level": 3}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33,586,079 Salary Payment Plan  \nImplementation \nNatural  \n180,407,822 Salary Payment resources, Water  \nand Land  \nManagement \nT3537 36 \\| Salary Payment", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilization & mind-set change \nGovernance &  \n882,867,897 Salary Payment Security \n4,873 ,466,238 \nAppendix 3: Implementation of outputs Appendix 3 (a): Fully implemented outputs \nbeen completed while the Seed school did not start \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds  \nUGIFT funds for the piped water system (Akashayi water project) was not paid because the project had not been completed \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \n37 \nNo. Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully Out-put expenditure activities in implemented the out-put activities \n1 12-Human Capital 01-Education, Sports 1205010802-Basic ren", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 UGX", "metadata": {"headings": [{"headings_0": {"content": "1 UGX", "page": 41, "level": 1}}, {"headings_1": {"content": "Community", "page": 40, "level": 3}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wu", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 41, "level": 2}}, {"headings_1": {"content": "1 UGX", "page": 41, "level": 1}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development and Skills Requirements and Education Services.  \nMinimum standards  \nmet by schools and  \ntraining institutions. \\|. 2 2 2 01-Agro- 01-Institutional 01041101-Extension 010016-Farmer  \nIndustrialization  \nStrengthening and workers trained in the mobilisation and  \n\\| \nCoordination. entire value chain sensitisation.  \nfocused skills \u2014 51,028,884 1 1 3 06-Natural Resources, 03-Water Resources 6010120-Water 000006-Planning", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 41, "level": 2}}, {"headings_1": {"content": "1 UGX", "page": 41, "level": 1}}, [{"headings_0": {"content": "wu", "page": 41, "level": 2}}, {"headings_1": {"content": "1 UGX", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T |:", "metadata": {"headings": [{"headings_0": {"content": "T |:", "page": 41, "level": 2}}, {"headings_1": {"content": "wu", "page": 41, "level": 2}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment, Climate, Management resources data and Budgetary  \n. Change, Land and  \n(Quantity & Quality) Services.", "metadata": {"headings": [{"headings_0": {"content": "T |:", "page": 41, "level": 2}}, {"headings_1": {"content": "wu", "page": 41, "level": 2}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2| 2| ;", "metadata": {"headings": [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water.  \ncollected and assessed. Eu 157,240,075  \n\u2019 \n\\_Appendix 3 (b): Partially implemented outputs  \nNo. Program Sub-program PIAP-Outs Budget Out-put  \nTotal Out-put Total No Number of No of No of expenditure activities fully partially activities UGX  \nin the implemented implemented that were output activities activities not  \n\\_  \nSr \\| \\| >] implemented 1 12-Human 02- 1203010509- 000063-Quality Assurance Systems 3,084,697,025 4 3  \n\u0131 Capital Population Reduced  \n\u2018 Management Health, morbidity and  \nsafety and mortality due  \nManagement to HIV/AIDS,  \nTB \nand malaria and \\| other L \n38 \ncommunicable  \ndiseases  \n06-Natural 03-Water 6010120- 000006-Planning and Budgetary Services. 871,603,875 6 5 1 Resources, Resources Water  \nEnvironment, Management resources", "metadata": {"headings": [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}, [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Climate,", "metadata": {"headings": [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "data  \nChange, Land (Quantity &  \nand Water Quality)  \ni collected and  \nassessed. \nAppendix 3 (c): Not implemented outputs  \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number, of expenditure activities in the fully  \nUGX out-put implemented \n12 HUMAN 02 Population Health, Safety 1203010509-Reduced 000063: Quality Assurance Systems CAPITAL and Management  \nmorbidity and mortality due  \nDEVELOPMENT  \nto HIV/AIDS, TB and malaria  \nand other communicable  \ndiseases \nAppendix 4: Salary absorption  \nAccount code 211101 \\| po \\| Department \nactivities 350,165,039 \n\\| Unspent Code Department Name Approved Budget pp Revised Budget Warrants Payments Balance \n1 Administration 978,301,364 88,200,000 1,066,501,364 1,066,501,364 591,068,029 475,433,335", "metadata": {"headings": [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}, [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}]], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Finance 202,287,424 202,287,424 202,287,424 174,392,271 27,895,153 \\|  \n3 Statutory Bodies 258,778,508  \n258,778,508 258,778,508 215,369,302 43,409,206 \n4 Production 629,781,185 353,720,527 983,501,712 983,501,712 910,808,410 72,693,302 Health 3,079,420,557 520,361,211 3,599,781,768 3,599,781,768 3,416,174,973 \n39", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}, [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}], [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "183,606,795", "metadata": {"headings": [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Education 7,003,234,161 690,809,183 7,694,043,344 7,694,043,344 6,429,999,909 1,264,043,435 7 Roads 277,025,690 \\| 277,025,690 277,025,690 170,186,522 106,839,168 \\| \n8 Water  \n= \n9 Natural Resources LI 288,040,048 \n-  \n=  \n\u00e4  \n=  \n1 288,040,048 288,040,048 u 253,219,162 \\_\\| 34,820,886 \n10 Communtiy Based Services 200,040,048  \n200,040,048 200,040,048 126,503,609 73,536,439 11 Planning 83,321,987 ~ 83,321,987 83,321,987 81,548,522 1,773,465 a \n12 Internal Audit 70,000,000  \n70,000,000 70,000,000 23,071,896 46,928,104 13 Trade and Industry 88,000,000 Tt 88,000,000 88,000,000 33,528,891 54,471,109 \nGrand Total 13,158,230,972 1,653,090,921 14,811,321,893 14,811,321,893 12,425,871,496 2,385,450,397 \nAppendix 5: Functionality of water resources in the district \nDEEP SHALLO RAIN PUBLIC PIT VALLE DA \\| SUB BOREH Ww WATER STAND LATRI Y MS Pop \ni N TC (DB) (SW (PS) (VIP) (VT) M on \nS/ COUNTY/ OLES WELLS Lem TANKS POSTS NE TANKS (D ulati Fu Fu Fu Fu Fu Fu Fu ncti Non ncti Non ncti Non ncti Non ncti ncti Non ncti Non on funct on funct on funct on funct on  \non funct Tot on funct Total al \\| ional Total al ional Total al ional Total al ional\\_\\| Total al Total al ional al al a; T  \nBUREMBA", "metadata": {"headings": [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}, [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}]], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,6", "metadata": {"headings": [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 TC 20 13 7 36 25 u 97 90 7 7 7 0 0  \n32: \nBURUNGA 10 23,5 2 SC 25 15 8 6 4 2 121 9 12 2 2 0 0  \n95;  \n\\| \nENGARI  \n24,8 3 SC 22 18 4 26 21 5 72 68 4 1 1 0 1  \n0  \n+2 KANONI 11 16,8 4 SC 17/ 14/ 3\\| 35\\| 29 6 121 0 10 2 2 0 1  \n51 KAZO & \nKYAMPAN  \n29,5 \\_\\_5 GARA SCs 20 18 2 7 5 2 71 4 67 8 8 0 1  \n78 \n40 \nNKUNGU SC RWEMIKO MA & MIGINA \nTOTALS \nAppendix 6: Conformance to Water Quality Standards  \nS/N Parameter tested Number of water Number of water tests that complied samples collected", "metadata": {"headings": [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}, [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number of water Percentage water tests that did not  \nquality compliance comply  \n\\| 1 Appearance 72 72 0 100% \\| 2 Temperature 72 72 0 100% 3 PH 72 72 0 100% \\| 4 Electrical conductivity 72 72  \n0 100%  \n5 Colour (apparent) 72 66 6 100% 6 Turbidity 72 65 7 100% 2 Total dissolved salts 72 72  \n0 100%  \n8 Total suspended solids 72 70  \n2 97.2%  \n9 Iron 72 69 3 95.8% 10 Alkalinity 72 \\| 72 0 100% 11 Total hardness 72 \\| 71  \n1  \n12 Calcium 72 \\| 70 2  \n13 Magnesium 72 2 ; 14 Chlorides 72 0  \n15 Lead 1 Feacal coliforms 3  \n17 E.coli 1 Total \nAppendix 7: Parishes without health facilities (HC11)", "metadata": {"headings": [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}, [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}]], "page": 44, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| S/N", "metadata": {"headings": [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}], "page": 44, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n\\| Audit Remarks 41 \nBurunga SubCounty  \nlack of health facility p Kiguma  \n\u201cUpwnelpwly Magondo  \nKazo SubCounty Mbaba lack of health facility Ntambazi  \nKazo Town Council  \nByeshembe  \nlack of health facility Gabarungi  \nRwempiri  \nRwamanuma  \nRwanyamuzira  \nBuremba T/C  \nlack of health facility", "metadata": {"headings": [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}, [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}], [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wm Kyabahura", "metadata": {"headings": [{"headings_0": {"content": "wm Kyabahura", "page": 45, "level": 2}}, {"headings_1": {"content": "| S/N", "page": 44, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kakoni Kitamba \nEngari Subcounty ie Omungari lack of health facility Kakindo", "metadata": {"headings": [{"headings_0": {"content": "wm Kyabahura", "page": 45, "level": 2}}, {"headings_1": {"content": "| S/N", "page": 44, "level": 2}}, [{"headings_0": {"content": "wm Kyabahura", "page": 45, "level": 2}}, {"headings_1": {"content": "| S/N", "page": 44, "level": 2}}]], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be Kantanganya", "metadata": {"headings": [{"headings_0": {"content": "Be Kantanganya", "page": 45, "level": 4}}, {"headings_1": {"content": "wm Kyabahura", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nsheshe  \n17 Bishozi  \nKanoni Subcounty ie Bwangonga lack of health facility Rwakahaya", "metadata": {"headings": [{"headings_0": {"content": "Be Kantanganya", "page": 45, "level": 4}}, {"headings_1": {"content": "wm Kyabahura", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PO Rwemengo", "metadata": {"headings": [{"headings_0": {"content": "PO Rwemengo", "page": 45, "level": 4}}, {"headings_1": {"content": "Be Kantanganya", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kitongore  \nKyampangara  \nlack of health facility Subcounty ef Mushaba", "metadata": {"headings": [{"headings_0": {"content": "PO Rwemengo", "page": 45, "level": 4}}, {"headings_1": {"content": "Be Kantanganya", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pen Nyungu", "metadata": {"headings": [{"headings_0": {"content": "Pen Nyungu", "page": 45, "level": 2}}, {"headings_1": {"content": "PO Rwemengo", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Akengyeya", "metadata": {"headings": [{"headings_0": {"content": "Pen Nyungu", "page": 45, "level": 2}}, {"headings_1": {"content": "PO Rwemengo", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 45, "level": 2}}, {"headings_1": {"content": "Pen Nyungu", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ibaare  \nNkungu Subcounty of health facility", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 45, "level": 2}}, {"headings_1": {"content": "Pen Nyungu", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Kagira", "metadata": {"headings": [{"headings_0": {"content": "ee Kagira", "page": 45, "level": 4}}, {"headings_1": {"content": "to", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kagaramira oe Kajuzya", "metadata": {"headings": [{"headings_0": {"content": "ee Kagira", "page": 45, "level": 4}}, {"headings_1": {"content": "to", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VP Nhsunga", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- 6,900,000 1,200,000 5,700,000 1,140,000 6,840,000", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 48, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5\\_\\| FATTENING GROUP  \nKAZO S/C Aug-18 Aug-20 6,500,000 6,300,000 200,000 90,000 290,000 \n6 RUTABO I WOMEN BULL FATTENING GROUP NKUNGU RWEMIGINA WOMEN TUKORE BULL \nJul-16 Jul-19 6,500,000 0 6,500,000 1,625,000 8,125,000 \n7 FATTENING GROUP  \nRWENKUBA WOMEN BULL FATTENING 8 GROUP \nKANONI May-17 May-21 6,000,000 4,838,500 1,161,500 284,300 1,445,800 NKUNGU Jul-16 Jul-19 6,500,000 4,000,000 2,500,000 375,000 2,875,000 \n9 BYEMBOGO BAKYARA GOAT REARING GROUP RWEMIKOMA May-17 May-20 7,400,000  \n7,400,000 8 7,400,000 \n10 KAGIRA 1 WOMEN BULL FATTENING GROUP NKUNGU  \n11 RWENYAWERA WOMEN TAILORS GROUP ENGARI SUB COUNTY \n12 KIGANDO WOMEN BULL FATTENING GROUP  \nBUREMBA SUB 13 KABINGO BAKYARA BULL FATTENING GROUP COUNTY \nTOTAL \nA pendix 10: Functionality of Parish Development Committees \n7,950,000 4,000,000 3,950,000 579,000 4,529,000 ' 7,200,000 1,300,000 5,900,000 1,266,000 7,166,000 8,930,000 3,630,000 5,300,000 643,000 5,943,000 8,600,000 0 8,600,000 860,000 9,460,000 89,130,000 31,198,000 57,932,000 8,795,150 66,727,150 \nDoes the membership of the Parish Development committee (PDC) include those stipulated in the guidelines? \n(Includes LC II Chairperson, Parish Chief, Parish Chairperson of the women Council, Parish Chairperson of the youth Council \nWere \nDid the PDC prepare Did the PDC prepare Were quarterly  \nHow much funding was received Remarks quarterly parish priorities and parish 5 year plan as  \nmeeting action plans for the stipulated Annex 2  \ns held? FY 2022/2023 as structure of the parish  \nper Annex 1 format plan of the Governance  \nof parish priorities of and Administration  \nthe Governance and pillar operational \n45 \nperformance reports for the PDC activities? prepared? \nParish Chairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under sec. 25(4) of \nAdministration pillar manual, Feb. 2022? \n- operational manual,  \nFeb. 2022? \nthe National Council for older Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}, [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}]], "page": 48, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2013. Yes No \\| No No He \\|  \n500,000 per parish  \nThough PDCs were  \nformed, they were not operational due to lack of ' sufficient funding and operational guidelines. There is need for more training of PDCs on oversight function of planning, monitoring & supervision on PDM  \nI.  \nactivities", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "[appendix 11:Functionality of PDM SACCO Board  \nVote Parish Name Name of SACCO Date of board Did board members fill Remarks  \n\\| Name  \nmember appointment expression of interest  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kazo Magondo Magondo-Burunga no evidence", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kazo Orwigi  \nOrwigi -Burunga no evidence", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "rer", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. Kazo Migina  \n\u2014Migina no evidence", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kazo Nyarubanga Nyarubanaga-Kanoni no evidence\n5. Kazo Kyengando Kyengando-Engari no evidence", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}, [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}]], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kazo Kagira  \nKagira-Nkungu  \nno evidence", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "forms  \n(Yes/No)  \nno evidence  \nThough board members were appointed, there was no evidence of holding regular board meetings  \nno evidence Though board members were appointed, there was no evidence of holding regular board meetings  \nno evidence Though board members were appointed, there was no evidence of holding regular board meetings \nno evidence  \nThough board members were appointed, there was no evidence of holding regular board meetings \nno evidence  \nThough board members were appointed, there was no evidence of holding regular board meetings \nno evidence  \nThough board members were appointed, there was no evidence of holding regular board meetings  \n\\| \n46 \nKijuma-Rwemikoma no evidence  \nno evidence \nRwempiri  \nRwempiri-Kazo  \nno evidence  \nno evidence \nKantaganya Kantaganya-Engari no evidence  \nno evidence \nByeshembe Byeshembe-Kazo no evidence  \nno evidence \nAppendix 12: Functionality of SACCO Committees and Sub committees \nThough board members were appointed, there was no evidence of holding regular board meetings \nThough board members were appointed, there was no evidence of holding regular board meetings \nThough board members were appointed, there was no evidence of holding regular board meetings \nThough board members were appointed, there was no evidence of holding regular board meetings \nVote Name of Supervisory Executive Loan Sub Producti Marketing sub Business Development Finance and Remarks Name SACCO committee Committee committee on sub Committee services sub Committee investment sub  \nCommitt  \nCommittee \nee  \nIs the  \nWw Is Was it Is the Was it Is the Was it Is the Non-functional committees as committe  \nas th Constitu commi Constitute committee Consti committee  \nit e  \nit e ted? ttee d? operational? tuted? operationa  \nCo operation  \nCo co (yes/No operat (yes/No) (operational or (yes/N 1?  \nns al?  \nns m ) ional? Not 0) (operation  \ntit (operation tit  \ntit mi (opera operational) al or Not  \nut al or Not ut tte tional  \noperationa  \ned operation ed e or Not  \n))", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}, [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}]], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- al) ? op operat (v (y er ional) es es ati  \n/N JN on  \no) al?  \n(o  \npe  \nrat  \nio", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 50, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "0. o) al? (o pe rat io", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 50, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "na I \nor No \nt \nop er ati \non \n47", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}, [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}]], "page": 50, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[TLL", "metadata": {"headings": [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "707  \nKazo Magondo- Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Burunga s operational s \nKazo Orwigi \u2014 Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Burunga s operational s \nKazo Migina \u2014 Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees \\| DLG Migina Ss operational s \nKazo Nyarubanag Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees : DLG a-Kanoni s operational s \nKazo Kyengando- Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Engari S operational s \nKazo Kagira- Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees DLG Nkungu s operational s \nKazo Kijuma- Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees DLG Rwemikoma s operational s \nKazo Rwempiri- Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees \\| DLG Kazo s operational s  \n3 \nKazo Kantaganya Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees DLG -Engari s operational s \nKazo Byeshembe- Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Kazo Ss operational s \nAppendix 13: Transfer of PRF to un-licensed SACCOs SN. Vote Name Parish Name Name of SACCO \n1 Kazo DLG Magondo Magondo-Burunga PDM SACCO \n2 Kazo DLG Orwigi Orwigi -Burunga PDM SACCO \nIs the SACCO registered under Microfinance Institutions money lenders act 2016? (Yes/No)  \nNo \nNo \nRemarks \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders", "metadata": {"headings": [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}, [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}]], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5 act 2016", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Kazo DLG Migina Migina -Migina PDM SACCO  \nNo  \nSACCO not registered under Microfinance Institutions money lenders \n48 \nKazo DLG Nyarubanga Nyarubanaga-Kanoni PDM SACCO  \nNo \nKazo DLG Kyengando Kyengando-Engari PDM SACCO  \nNo \nKazo DLG Kagira Kagira-Nkungu PDM SACCO  \nNo \nKazo DLG Kijuma Kijuma-Rwemikoma PDM SACCO  \nNo \nKazo DLG Rwempiri Rwempiri-Kazo PDM SACCO  \nNo \nKazo DLG Kantaganya Kantaganya-Engari PDM SACCO  \nNo \n10 Kazo DLG Byeshembe Byeshembe-Kazo PDM SACCO  \nNo \nAppendix 14: Failure to update Enterprise and Household registers making up the SACCO SN Vote Name Parish Name  \nName of SACCO Number of PDM enterprises \n", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}, [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}]], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kazo Magondo Magondo-Burunga 30\n2. Kazo Orwigi Orwigi -Burunga 21\n3. Kazo Migina Migina \u2014Migina 20\n4. Kazo Nyarubanga Nyarubanaga-Kanoni 20\n5. Kazo Kyengando kyengando-Engari 19\n6. Kazo Kagira Kagira-Nkungu Te Kazo Kijuma Kijuma-Rwemikoma\n7. Kazo Rwempiri Rwempiri-Kazo", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kazo  \nKantaganya", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kazo Byeshembe Byeshembe-Kazo 10", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "49 \nact 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nDoes SACCO maintain updated enterprise and House hold registers \nNO", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}, [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}]], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["2", "DECEMBER, - 2023"], "page": 1}, {"content": ["District Rural Water Supply and Sanitation Conditional Grant - 12", "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.", "17", "", "  4.3 Education Development Grant cccccccsscssssssseeseccssseseccsescsesecessesecaesecsesesscsrseeacscsaeecenseees - 19", "44 Nico Sale rigen", "20", "nun", "453 Transitional Development Ad Hoc Grant Heil", "21", "eu nn anne", "(OTIS FP Ut - 28", "cerca eee ene ceraracnenneenon ane RENRUCReRERRERE", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS :.::ceccscseeeseeeseees - 28", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 28", "DITIER REPORTIRIE RESPONSIBLE", "29", "anna EREREE EE ETEREEEOES", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION u.uuunanaannnn - 29", "5.0 Implementation\u2019 of the Parish Development Model cccocrers", "30", "eee sereecerertinsesnrersaees", "NEE", "36", "EEE EEE"], "page": 2}]}
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