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+{"paragraphs": [{"content": "LARS \nA A <2 \u201c\u2014 \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KIBOGA DISTRICT FOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [[], [], []], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGIN \u2014", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ar COPY", "metadata": {"headings": [{"headings_0": {"content": "Ar COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "Ar COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}, [{"headings_0": {"content": "Ar COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 2, "level": 5}}, {"headings_1": {"content": "Ar COPY", "page": 1, "level": 2}}], "page": 2, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], "page": 2, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wae \\_ \nTABLE OF CONTENTS \nNSU OW PACT UN YING  \nii ae ne \nOPML 1 BASIS! FOL \u00a9 UO IN tern cers cee a ee TE En REEL TE 1 Key Assit Mallers..  \n1 nennen a an aa ae han aan man 1.0 Implementation ofthe Approved Budget....un:nunnnunnnnnna  \n1 una \n2.0  \nManagement of the Government Salary Payroll .........:.:0ccsscssseenesceecssausenecusrsensenensanes 7 TINS DR 11 EEE EEE \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS).............. 11 Otter Informatien 23 en wc cin en a th ten ln a ice aoa a \nManagement's Responsibility for the Financial Statements............csscccssssersssseeeeueeseeeerreseas 23 Auditor\u2019s Responsibility for the Audit of Financial Statements..............:::::::ssssscseseeeeeeesnees 24 Other Reporting ReSponsibilities............cccsssscccsssecccesecccnsserecossseneuevescususeensusenscaseueenseuaagaes 25 Report on the Audit of Compliance with Legislation  \n25 ........:cs:::csecsscsssesceesueessseueeeuseessenereens \n4.0 Implementation Of The Parish Development MOodel.........::ccccsssscssseseecnsseretsenssesseees 25 NR TIN 33 EEE EGOS TEESE SRE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}, [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}]], "page": 2, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government GoU Government of Uganda HCMS \nHuman Capital Management System IcT \nInformation and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority LLG \nLower Local Governments LR Local Revenue MDAs \nMinistries, Departments and Agencies MoES Ministry of Education  \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA \nNational Audit Act NTR Non-Tax Revenue OAG \nOffice of the Auditor General PBS", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}, [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}]], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PCA \nPayroll Consults Africa PDMS \nPayroll Deduction Management System PDU \nProcurement & Disposal Unit PFMA \nPublic Finance Management Act PFMR \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets PS/ST \nPermanent Secretary / Secretary to Treasury TSA Treasury Single Account  \nTSSA \nTreasury Sub Single Account UBA \nUganda Banker's Association UCF \nUganda Consolidated Fund UCLA \nUganda Consumer and Lender\u2019s Association", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}, [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KIBOGA DISTRICT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kiboga District, 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 Kiboga District 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": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kiboga 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.40,663,217,014 out of which UGX.38,254,047,945 was warranted as shown below; \nSN Details Budget Warrants % age UGX  \nUGX  \n,", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Recurrent (Wage) 27,935,054,642 \\_\\_\\_27,935,054,635 \\_\\_100.0% \\|  \n\\|  \n2, Recurrent (Non- 8,383,546,454 6,407,240,442 76.4% \\_", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "wage) . a \\_ 3 Development 4,344,615,918 3,911,752,868 90.0% Total .40,663,217,014 38,254,047,945 94.1% \nOut of the total warrants of UGX.38,254,047,945, I reviewed the utilisation of warrants worth UGX.27,146,938,695 (71%) as summarised in the table below; \nSN Details \nActual Amount Cumulative Cumulative %age", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual Amount out of total warrants \n1 Wage expenditure 22,855,697,694 22,855,697,694 \n60% \n(Payroll audit/FS-", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit)", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \\_ nn \n.  \n2 Parish 294,059,083 23,149,756,777 61%", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}, [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "model (PDM)  \n\\| 3 Education grant - 284,380,168 23,434,136,945 \n61% \nFormerly SFG \\_ \n4 Microscale 1,367,857,576 24,801,994,521 65% irrigation projects  \n5 UGIFT 32,189,000 24,834,183,521 65%", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}, [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n6 Water 559,733,075 25,393,916,596 66% development grant  \n(Piped water, and  \n\u201a  \nRural water and  \n\\| Sanitation grant) \\| \\| IL  \n\\|  \n\\_ \nOut of the District budget of UGX.40,663,217,014 in the financial year 2022/2023, UGX.22,855,697,694 (56.2%) was spent on employee costs. I issued a separate detailed special audit report on salary payroll and a summary of key findings are in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the District was supposed to collect Officer should find Local revenue of UGX.899,008,632; however; by the end of the year sustainable means of only UGX.708,977,466 had been collected representing 79% controlling and performance as shown in the table below and detailed in Appendix 1 treating the foot and", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}, [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(a).", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 7, "level": 2}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 2}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mouth disease to avoid  \nadverse", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 7, "level": 2}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 2}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No | | | Variance |", "metadata": {"headings": [{"headings_0": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, {"headings_1": {"content": "(a).", "page": 7, "level": 2}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Source Approved Actual \neffects on the cattle \\| budget\\{UGX) \\| Collections(UGX) \u2014\u2014\\_ markets and land 365,668,865  \n\\|  \n1 Tax 363,668,865 0  \nrevenue.  \nRevenues  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, {"headings_1": {"content": "(a).", "page": 7, "level": 2}}, [{"headings_0": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, {"headings_1": {"content": "(a).", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "metadata": {"headings": [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "neh In addition, the REVENUES  \n\\|  \n\\| \\_\\_ \\_\\_\\_ \\_\\_  \nTotal 899,008,632 708,977,466 190,031,166 \nAccounting Officer Revenue \nNy should explore other \\_ \\| = \n\\| Et pe  \nrevenue sources Under collection of Local revenue denied the district resources for other than the cattle implementation of the following key planned activities as shown in markets to boost the Appendix 1 (b).  \ndistrict\u2019s non-tax \nrevenues, The Accounting Officer explained that this was as a result of closure of  \nBugabo and kapeke cattle markets due to foot and mouth disease,  \nwhich in turn affected revenue collection from Land Lease taxpayers  \nwhere by their owners, depend on sale of cattle. \n1.2 Performance of GOU\\_ warrants (transfers from treasury and transfers from other government units) \nThe District had an approved budget of UGX.39,226,027,908 from the The", "metadata": {"headings": [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "various programmes out of which UGX.37,293,665,681 was warranted Officer should liaise resulting in a shortfall of UGX.1,932,362,227 representing 95% with MoFPED, and performance. Other Government Agencies to ensure The performance of warrants from each of the programmes from which that all budgeted the district was allocated funds is shown in Appendix 2 (a). \nfunds are collected. \n1.3 Performance of external assistance  \nThe Accounting The entity had an approved budget for external assistance of Officer should liaise UGX.516,790,000 from Human Capital Development programme out of with \nOther which UGX.230,852,202 was warranted resulting in a shortfall of Government UGX.285,937,798 representing 44.7% performance.  \nAgencies to ensure  \n\\| that all budgeted The performance of warrants for the Human Capital Development funds are collected. programme is shown in the table below; \nProgr Programme Approved Warrants Variance Yoage am Name Budget (UGX) (UGX) perform (UGX)  \nance 12000 Human 516,790,000 230,852,202 285,937,798 44.7% 0  \nCapital  \nDevelopment \nThe UGX.285,937,798 that was not warranted was meant for some of the following key activities which were partially implemented;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Programme Amount not Activities Purpose and impact of", "metadata": {"headings": [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranted partially the unimplemented \\_\\_  \nimplemented activity  \n1 Human  \n285,937,798 Mass measles Unvaccinated children are Capital \n. and rubella exposed to infection by Development \nImmunization at communicable diseases.  \nHealth centers.  \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX.38,254,047,945 availed during the The", "metadata": {"headings": [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}, [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "year, UGX.31,612,361,161 was utilized by the district resulting in un- Officer  \nshould  \n\\|  \nutilized warrants of UGX.6,641,686,784 representing utilization of ensure  \nthat 82.6% as shown in Appendix 3 (a).  \nprocurements and recruitments are The warrants that were not utilized were meant for some of the under-taken in time following key activities that were partially or not implemented at all as so  \nthat funds shown in Appendix 3 (b).  \nrealized are fully absorbed.  \nAs a result of failure to utilize warrants;  \ne Construction of Kitagenda Seed School under UGIFT was not  \nundertaken thus delaying expected education service delivery to  \nintended beneficiaries.  \ne Recruitment of staff in various departments was not done thus  \naffecting delivery of services at the district. \nThe Accounting Officer explained that the un-utilized warrants comprised 70% wage, 30% UGFIT funds and indicated management had requested for revoting of the money, and the UGFIT funds had been revoted and warranted for implementation of projects.Hoever, \nannual key performance indicators and targets are achieved for key targets in the projects and/or programs. subsequent financial year 2024-2025.  \nI reviewed the approved work plan and sampled 8 outputs with a total  \nof 30 activities. I noted the following; \ne 3 outputs with 12 activities had clear performance indicators and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 5 outputs with 18 activities had 13 activities with clear performance indicators and targets while 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 4. \nTable showing performance indicators and targets  \nCategory of No. Noof No.of \\| Noof Expenditure % \n\\| \\| \\| \\| i outputs of \\| activit Activities \\| activities Amount (UGX) Quanti \\|  \n\\| outp iesin withclear without  \n\\} \u201a \\| \\| \nficatio ' uts the \\| performa clear  \nn of  \n\\|  \n\\| sam output \\| nce \\| perform \n\\|  \noutput \\| pled \\| s indicators ance  \ns  \n\\} \\| and indicator  \n\\| \n\\| \\| \\| targets \\| sand  \n\\| \n\\| \\| \u2014 \\_targets j L \\| \\| BE  \nFully 3 12 12 0 2,677,590,651 37.5% quantified  \nLEOUEDEESI  \nNN  \nce 3,723: Bese I \n4 tg  \nSubstantially \u00a7 5 \\| 18 \\| 13 \\|  \n1,613,650,350 62.5%  \n\\|  \nquantified \\| \\| \\|  \n\\|  \n\\|  \n\\|  \n\\|  \nOutputs 001  \n\\| \\_\\_  \nOutputs not 0 0 \\| 0  \n0%  \n=\\| \nfully  \n\\| \nquantified  \nEEE  \n\\| \\| \\| \\|  \nTotal 8 30 2 5 4,291,241,001 \\| \nEn Er \\|; ee \\|  \nL = iene nn a 1 \u2014 ol ani \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities. Furthermore, this creates opportunities for preparation of unrealistic performance reports. \nThe Accounting Officer indicated that this was rectified in the current Financial Year 2023/24. \n1.6 Implementation of outputs  \nI assessed the implementation of Eight (8) outputs with Twenty-Five The", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}, [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}]], "page": 9, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 9, "level": 1}}], "page": 9, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with URF to provide more funding for road gangs so that the road bushes are adequately cleared. \n1.7.2 Service Delivery under Focus Areas  \n4.1.7.1 \\_Service Delivery under Other Service Delivery Areas  \nI sampled Two (2) activities under URF and DDEG with a total expenditure of UGX.210,116,089 for physical inspection and assessment of service delivery indicators. The Table Below is a summary of the key observation, details of which are in Appendix 6. \n\\| Sn. \\| Service Observation \\| Implication \\| Management Response \\| \\_\\|\\_delivery Area \\| \\| \\| \\| \u2018Some \\_ \u2018points of The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Uganda Road", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "the \nThe URF budget of UGX.563m \\| \\|  \n\\| Fund \n\\| Lunya-Nsala road  \novergrown was cut \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "drastically by", "metadata": {"headings": [{"headings_0": {"content": "drastically by", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], "page": 12, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "my determination of the District wage bill.  \nemoluments. \ne Engage the The summary of the validation exercise is shown in the concerned Service table below;  \nCommissions and \nobtain  \nminute \nNot verified (appeared 17 \nfor validation \n9,971,122 \\| Besides, the in cases  \nSe ae es  \nquestion should be th  \nee  \nThe total number of individuals who 11 \n\\| \\| \\|  \n10,667,565 followed up with a did not appear for headcount (no-  \nview of recovery. shows) (D) (Accounted for and not  \naccounted for) Make arrangements", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}, [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}]], "page": 12, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "metadata": {"headings": [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Employees who appeared for head 33 \n\\| \\| who have been 31,862,329  \n\\|  \ncount but were not on payroll-New \ngenuinely accounted \\|  \nrecords (F)  \ni for by the Accounting \u2014\u2014\u2014,\u2014,\u2014\u2014ismssnisugseess\u00fchbenimizshikunimnssbiileeeminmuiminninmeisiesssiensiisesgren \\| \\|  \n\\|  \nen", "metadata": {"headings": [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}, [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}], [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "metadata": {"headings": [{"headings_0": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}, {"headings_1": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nDelete  \nthe The following observations were made;  \nunaccounted for staff a) 1563 (97%) employees appeared for the validation that did not appear for the validation exercise and presented all the pre-requisite documents  \nexercise.  \nto confirm their existence and regularity of recruitment.  \nLiaise with the b) 16 (1%) employees appeared for headcount were relevant stakeholders partially validated due to lack of minutes/extracts from to ensure prompt other Service Commissions to support their first updates of the payroll", "metadata": {"headings": [{"headings_0": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}, {"headings_1": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appointment.", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "going forward. A c) Atotal of 17 (1%) employees on the payroll appeared follow-up of the affected staff should for validation but did not satisfy the requirements of the  \nimmediately be made validation exercise, hence were not verified.  \nby management so as d) ~ A total of 11 (1%) employees on the payroll did not  \nto have them access appear for the validation and were categorised as the payroll.", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "follows;", "metadata": {"headings": [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e) De 5 employees who did not appear for the headcount \nIn addition, the Ministry were accounted for by the Accounting Officer as being of Public Service should away for genuine reasons which included study leave \nmake arrangements to abroad, staff who had no National IDs at the time of validate any staff who have been genuinely validation.  \naccounted for by the f) 4 employees were confirmed to have exited the District Accounting Officer in due to: death, dismissal, abscondment, retirement, the no shows category transfer of service, and those who are known to the and delete unaccounted Accounting Officer but failed to appear for validation for employees from the without justification.  \npayroll and the matter \ng) I further noted that 1 individual who was paid \nbe investigated. \nUGX.23,390,045 in the last four years, was not accounted for and was omitted from the validated", "metadata": {"headings": [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}, [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "h wa 33 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. \n\u00bb Failure to provide the key pre-requisite documents for validation casts doubt on the eligibility of employees. \ne Omission of genuine employees from the payroll may lead to under-estimation of the District\u2019s wage bill. This has led to employees missing their salaries and accumulation of domestic arrears; \nThe Accounting Officer explained that;  \n\u00bb He had written to the Chief Administrative Officers of \nthe respective entities of first appointment of the affected staff to provide the DSC minute extracts for verification. \n\\| \u00bb The outstanding staff have tentatively been removed from the payroll as they continue to search for their respective DSC Minute extracts from the District archives for verification.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \nA total of 395 employees on the payroll had inconsistencies The Accounting Officer in their dates of birth, captured in the payroll and data should engage the captured by NIRA on the National IDs. The information is affected staff and critical in the identification of an individual.  \nensure that employee records are duly \\| Inconsistent information undermines the integrity of the updated and brought to \\| District\u2019s records and may complicate the employee service the attention of the \\| history and retirement procedures. Where the errors in Ministry of Public dates of birth increase the length of service, it may lead to Service  \nwithin a \nthe irregular extension of employee services.  \nspecified timeline for appropriate action.  \nThe Accounting Officer explained that the inconsistencies  \nmost likely happened during the migration from legacy  \nPayroll Management System to IPPS and during the  \nNational Identity Card registration process. \n2.4 Review of the DLG Staff Establishment  \nThe Accounting Officer Review of the establishment revealed;", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should;", "metadata": {"headings": [{"headings_0": {"content": "should;", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i. \nOut of 331 approved positions, a total of 176 (53%) e Engage the District positions were filled leaving a gap of 155 (47%) Service Commission, vacant positions.  \nMinistry of Public \\|  \nService and MoFPED \\| ii. The entity did not have an approved and costed  \nto have these staff establishment for primary, secondary and", "metadata": {"headings": [{"headings_0": {"content": "should;", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}, [{"headings_0": {"content": "should;", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "positions", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 14, "level": 1}}, {"headings_1": {"content": "should;", "page": 14, "level": 1}}], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "filled. tertiary institutions while the staff structure for  \nAdditionally, he health facilities issued by Ministry of Health was not  \nshould consult the incorporated into the district approved structure.", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 14, "level": 1}}, {"headings_1": {"content": "should;", "page": 14, "level": 1}}], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "metadata": {"headings": [{"headings_0": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}, {"headings_1": {"content": "positions", "page": 14, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bulmojjoy paynzysuod pue", "metadata": {"headings": [{"headings_0": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}, {"headings_1": {"content": "positions", "page": 14, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "metadata": {"headings": [{"headings_0": {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "page": 15, "level": 1}}, {"headings_1": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jjam dojenep 40) pz/EZOT sqjnses \nSVJEV sbuipuy \n2uj se 02 zo Jo Sul UONEPIEA Aunsus", "metadata": {"headings": [{"headings_0": {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "page": 15, "level": 1}}, {"headings_1": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}, [{"headings_0": {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "page": 15, "level": 1}}, {"headings_1": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}], [{"headings_0": {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "page": 15, "level": 1}}, {"headings_1": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "au}", "metadata": {"headings": [{"headings_0": {"content": "au}", "page": 15, "level": 4}}, 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abem -puns\u0131q So", "page": 15, "level": 3}}, {"headings_1": {"content": "SN)0J)", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SSUIWEIDOId/SJUEID Aw", "metadata": {"headings": [{"headings_0": {"content": "SSUIWEIDOId/SJUEID Aw", "page": 15, "level": 4}}, {"headings_1": {"content": "YdIYM syods Jyeys SU} Ans\u0131ulw BIOS pjnoys PUI YAM abem -puns\u0131q So", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| \u00a9", "metadata": {"headings": [{"headings_0": {"content": "| \u00a9", "page": 15, "level": 4}}, {"headings_1": {"content": "SSUIWEIDOId/SJUEID Aw", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ave", "metadata": {"headings": [{"headings_0": {"content": "ave", "page": 15, "level": 4}}, {"headings_1": {"content": "| \u00a9", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\| \\| \\| \\| \\| \none1 Aq \u00a9 uojeonpe \n\u201as\u0131oypes\\} 103 JO 3\\} au) ed : sw abem aoueleA 10) AJessedaU Apne", "metadata": {"headings": [{"headings_0": {"content": "ave", "page": 15, "level": 4}}, {"headings_1": {"content": "| \u00a9", "page": 15, "level": 4}}, [{"headings_0": {"content": "ave", "page": 15, "level": 4}}, {"headings_1": {"content": "| \u00a9", "page": 15, "level": 4}}], [{"headings_0": {"content": "ave", "page": 15, "level": 4}}, {"headings_1": {"content": "| \u00a9", "page": 15, "level": 4}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "panss\u0131 JuawabeueW Ad \u201eers Es \u0131\u0131\u0131q ajewnse 0} JeDUEUN Mojeq", "metadata": {"headings": [{"headings_0": {"content": "panss\u0131 JuawabeueW Ad \u201eers Es \u0131\u0131\u0131q ajewnse 0} JeDUEUN Mojeq", "page": 15, "level": 2}}, {"headings_1": {"content": "ave", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__peynduioo- |\u2014\u201c(y5n)jjebpng Den E8\u2019S6r\u2019\u00f6se oss\u2018oss\u2019zbz 802\" vev'ss\u2019e0ST \u00a3tv'pps'pys'zz p\u00f6rloeovor _Tz9'p28'8v9'TT JO Jo JO Japun SJEpuly", "metadata": {"headings": [{"headings_0": {"content": "__peynduioo- |\u2014\u201c(y5n)jjebpng Den E8\u2019S6r\u2019\u00f6se oss\u2018oss\u2019zbz 802\" vev'ss\u2019e0ST \u00a3tv'pps'pys'zz p\u00f6rloeovor _Tz9'p28'8v9'TT JO Jo JO Japun SJEpuly", "page": 15, "level": 1}}, {"headings_1": {"content": "panss\u0131 JuawabeueW Ad \u201eers Es \u0131\u0131\u0131q ajewnse 0} JeDUEUN Mojeq", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sn90,", "metadata": {"headings": [{"headings_0": {"content": "Sn90,", "page": 15, "level": 3}}, {"headings_1": {"content": "__peynduioo- |\u2014\u201c(y5n)jjebpng Den E8\u2019S6r\u2019\u00f6se oss\u2018oss\u2019zbz 802\" vev'ss\u2019e0ST \u00a3tv'pps'pys'zz p\u00f6rloeovor _Tz9'p28'8v9'TT JO Jo JO Japun SJEpuly", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "se J3eJs Jaquinu UIe\\}GO ul \u2018oz", "metadata": {"headings": [{"headings_0": {"content": "Sn90,", "page": 15, "level": 3}}, {"headings_1": {"content": "__peynduioo- |\u2014\u201c(y5n)jjebpng Den E8\u2019S6r\u2019\u00f6se oss\u2018oss\u2019zbz 802\" vev'ss\u2019e0ST \u00a3tv'pps'pys'zz p\u00f6rloeovor _Tz9'p28'8v9'TT JO Jo JO Japun SJEpuly", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "saniunyioddo", "metadata": {"headings": [{"headings_0": {"content": "saniunyioddo", "page": 15, "level": 5}}, {"headings_1": {"content": "Sn90,", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UDdIUM", "metadata": {"headings": [{"headings_0": {"content": "UDdIUM", "page": 15, "level": 3}}, {"headings_1": {"content": "saniunyioddo", "page": 15, "level": 5}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "metadata": {"headings": [{"headings_0": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}, {"headings_1": {"content": "UDdIUM", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\} 0\\} \\| \\| 3 \\| \\| \\| UOHeAROWAp", "metadata": {"headings": [{"headings_0": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}, {"headings_1": {"content": "UDdIUM", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aunyonijs ul | = | payeujse abem BU]", "metadata": {"headings": [{"headings_0": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}, {"headings_1": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payusilybiy ou (Spine 5 \u2018ye6pngq papales pue poyepijer \\| \\| 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{"content": "3! PuUIsiq \nay\\} pue SUSWWINIDe4 Aynus \\| IT 3 \\| \\| payndwos-31 pajearai ue \nyes se = sayeeio \"Alan\u0131jop \nPASO\\|OSIP JUSUIUISAOD 1 TT", "metadata": {"headings": [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}, [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}], [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}], [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the 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[{"headings_0": {"content": "yes", "page": 15, "level": 2}}, {"headings_1": {"content": "Mo\u00dfaye) ~~ UO EZOZ sSMOUS au} jjouAed pue (dadsow pue 94} Jo Bujeipng SIIAIAS", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yeHpng", "metadata": {"headings": [{"headings_0": {"content": "yeHpng", "page": 15, "level": 1}}, {"headings_1": {"content": "yes", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FUL au}", "metadata": {"headings": [{"headings_0": {"content": "FUL au}", "page": 15, "level": 2}}, {"headings_1": {"content": "yeHpng", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ysod", "metadata": {"headings": [{"headings_0": {"content": "ysod", "page": 15, "level": 2}}, {"headings_1": {"content": "FUL au}", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|) \\| \\| \\| \\| \\| [2301 Jepun \\|  \n\\| \nolael NS NS 7 u \"7 \\| 'E XON sy\\} UY\\} HOJje yueoiyiubis I ul \\| \\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ysod", "page": 15, "level": 2}}, {"headings_1": {"content": "FUL au}", "page": 15, "level": 2}}, [{"headings_0": {"content": "ysod", "page": 15, "level": 2}}, {"headings_1": {"content": "FUL au}", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tone", "metadata": {"headings": [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nO\\} JEY\\}O Ue", "metadata": {"headings": [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}, [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}], [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "S\u2019T UONIPPE UT", "metadata": {"headings": [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1430 UI sJeyeW ove \n3.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant 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 District received UGX.434,106,297, out of UGX.434,106,297 budgeted (100%) for the financial year 2022/23. Out of the UGX.434,106,297 received, the District spent UGX.434, 103,327 (100%) leading to un-utilized funds of UGX.2,970. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual \\| \\| \nquantity \\_ quantity 1 Rural Water and Construction of boreholes 6 6 Sanitation Sub-Grant \\| Rehabilitation of boreholes 4  \n4  \n\\| (traditional component) Rehabilitation of spring wells En 7 2 Piped Water Sub-Grant Completion of Kindeke Piped 1  \n1 (UgIFT component) Water Supply System \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}, [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations  \nI noted the following areas where the district had commendable performance;  \nSeven (7) sampled budgeted projects worth UGX.238,595,383 were provided for \u00b0  \nin the approved five-year development plan.  \n\u00b0 Seven (7) sampled activities implemented were eligible in compliance with the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}]], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Desk and field appraisals were done for all sampled seven (7) activities", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was fairness in resource distribution of water projects amongst the sub counties/town councils.  \nUGFIT project was provided with water source accessible by the local community. \u00a9  \nThe district realised all of its budgeted funds amounting UGX.434, 106,297.  \n6  \nOut of UGX.434,106,297 realised, UGX.434, 103,327 (100%) was absorbed.  \n80  \nAll pipes bought for borehole works were stainless steel/u-PVC.  \n6  \n0 Expenditure worth was accounted for. \n3.1.3 Procurement review  \n3.1.4 Timeliness of procurements  \nSection 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following;  \na) A review of Advertisements of procurements revealed that four (4) projects were advertised before 30 June 2022, as shown in the table below; \nSn Project \nAmount Date of advertisement 1; Drilling of boreholes", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rehabilitation of boreholes\n3. Rehabilitation of spring wells", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "207,271,920", "metadata": {"headings": [{"headings_0": {"content": "207,271,920", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 2}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" May, 2022", "metadata": {"headings": [{"headings_0": {"content": "207,271,920", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 2}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35,047,060", "metadata": {"headings": [{"headings_0": {"content": "35,047,060", "page": 17, "level": 3}}, {"headings_1": {"content": "207,271,920", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30 May, 2022", "metadata": {"headings": [{"headings_0": {"content": "35,047,060", "page": 17, "level": 3}}, {"headings_1": {"content": "207,271,920", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33,902,456", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" May, 2022", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Completion of Kindeke Piped Water 138,376,240", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "30\" May, 2022 \\| Supply System  \nTotal", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "414,597,676", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) A review of contract documents of procurements revealed that two (2) projects contracts awarded after 31\u00b0 October 2022, as shown in the table below; \nSn Project", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}, [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rehabilitation of boreholes", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Amount Date of advertisement 35,047,060 15\u00ae March, 2023 2, Rehabilitation of spring wells \\| 33,902,456 15\u00ae March, 2023 Total", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "68,949,516", "metadata": {"headings": [{"headings_0": {"content": "68,949,516", "page": 17, "level": 3}}, {"headings_1": {"content": "414,597,676", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed contract award affects timely implementation of planned activities. \nThe Accounting Officer explained that this financial year, adverts were published in the last quarter of the previous financial year and a big percentage awarded by October 2023.", "metadata": {"headings": [{"headings_0": {"content": "68,949,516", "page": 17, "level": 3}}, {"headings_1": {"content": "414,597,676", "page": 17, "level": 3}}, [{"headings_0": {"content": "68,949,516", "page": 17, "level": 3}}, {"headings_1": {"content": "414,597,676", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure procurement processes are completed timely. \n3.1.5 Monitoring  \n3.1.6 Preparation and submission of quarterly reports  \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 3: 10th and 10th for 4.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer acknowledged the anomaly and promised to ensure compliance is adhered to in the subsequent quarters. \nRecommendation  \nThe Accounting Officer should strengthen monitoring of the responsible officer so that quarterly reports are submitted timely. \n3.1.7  \nExistence and functionality of water user committees  \nSection 4.1.1 of the Grant Guidelines (2022/2023) lists training of water user committees as one of the eligible activities to be implemented. \nAll seven sites visited during inspections had water user committees, however, 5 (71%) were functional while two (39%) were not functional. Details are shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}]], "page": 18, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 18, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Water Projects/facilities \nNumber Sites with Water Sites without of Sites functional User functional user Visited Committees committees iL Drilling and installation of boreholes 2 2  \n0  \n2 Rehabilitation of boreholes 3 1 2 3 Rehabilitation of spring wells 1 1 0 4 Completion of Kindeke Piped Water 1 1  \n0  \nSupply System  \nTOTAL 7 5 2 \nWithout functional water user committees, the installed/rehabilitated facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that management has made a budget allocation towards re-training of existing Water User Committees in the work plan for 2023- 2024. \nRecommendation  \nThe Accounting Officer should enhance monitoring of the respective sites of water sources to ensure that the water user committees are performing their duties. \n3.1.7.1 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1 and 4.1.4, of the District rural water supply and sanitation conditional and  \nfor Local Governments FY \noe The district did not test water quality for six boreholes implemented at UGX.207,271,920 and neither was a report submitted to Ministry of water and Environment.  \ne All 7 sites visited during inspections had water user committees, however, 5 (71.4%) were functional while 2 (39%) were not functional. Details are shown in the table below; \n\\| \\| \\| \\| No Water Projects/facilities \nNumber Sites with Sites without  \n\\| of Sites Water \nfunctional  \n\\|  \n\\|  \n\\|  \n\\| Visited functional user  \n\\| User \\| committees", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Committees", "metadata": {"headings": [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EN \n\\|  \n1 Drilling and installation of boreholes 2 2 fed \\| \\| fees \\_\\_\\|  \n\\_2 \\| Rehabilitation of boreholes 3. 001 2 \n\\|  \n\u2014  \n3 Rehabilitation of spring wells 1 (eae 0 \\_\\_\\| \\| \\| ears Ab. \\|  \n\\|4 \\| \\| \\| Completion of Kindeke Piped Water Supply 1 1 \n0 System en \\| \u2014\u2014\u2014 :LTOTAL ee El Er \nSr 5: \no Failure to test water could be a health hazard to those consuming it.  \no Without functional water user committees, the installed/rehabilitated facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that management has made a budget allocation towards re-training of existing Water User Committees in the work plan for 2023- 2024.", "metadata": {"headings": [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}, [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "| Committees", "page": 19, "level": 8}}], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should;  \n\u00a9 make budget provisions for water testing to ensure that communities are not consuming contaminated water that could cause health problems.  \ne Strengthen monitoring of the respective sites of water sources to ensure that the water user committees are performing their duties. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "| Committees", "page": 19, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "| Committees", "page": 19, "level": 8}}]], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 Uganda\u2019s \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; \n3.2.1 Positive observations  \nI noted the following areas were the district had commendable performance; UGX.26,924,000 was spent on budgeted for activities.  \ne  \ne The district obtained a No-objection of planned investments from Ministry of Education and Sports.  \nThe district had a land title for land on which the Seed School at Lwamata will be e  \nconstructed.  \nUGX.26,924,000 spent by the district was accounted for.  \n\u00bb  \nUGFIT Projects for the financial year 2021-22 were fully implemented and are oe  \nbeing utilized.  \nSite meeting minutes of ongoing projects were maintained.  \noe  \nBuilding material test reports were prepared.  \ne \n3.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n3.2.2.1 Funding and Absorption of UGIFT funds  \nOut of the approved budget of UGX.1,084,837,000, the district received UGX.750,000,000 (69%); Out of the received funds, UGX.26,924,000 (4%) was spent, thus leaving UGX.723,076,000 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under \\_  \n\\_ budget (UGX) Release (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 5}}, {"headings_1": {"content": "Program", "page": 19, "level": 2}}], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)  \n(A) (B) (\u00a9) D=(A-B) E=(B-C) Capital 1,084,837,000 750,000,000 26,924,000 334,837,000 723,076,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 5}}, {"headings_1": {"content": "Program", "page": 19, "level": 2}}], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent 0 0 0 0 0 Total \n750,000,000 750,000,000 26,924,000 334,837,000 723,076,000 \nAs a result of under absorption of funds, construction of Kitagenda Seed School had not commenced. \nThe Accounting Officer attributed the under absorption to delays in the hybrid procurement process by MoES. \nRecommendation \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.31 Positive observations  \nI noted the following areas where the district had commendable performance; \nCapital development works and investment services were allocated in line with the oe", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}, [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}]], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 8}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o An asset register of education facilities and their condition was maintained to inform prioritization in selection of schools.  \nThe district received all its budget of UGX.285,744,168.  \no  \nAll the five (5) activities implemented were incorporated into the district plan and \u00b0", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 8}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 21, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Expenditure worth UGX.285, 744,168 was fully accounted for.  \n0  \nAll five (5) projects implemented were existent.  \n8  \nAll the implemented activities were eligible as per the guidelines.  \n0  \nFive (5) Projects worth UGX.251,524,139 were monitored by the Engineer and o  \nDEC.  \nSite visit reports were available for all five (5) projects implemented.  \n\u00b0  \no Internal Auditor endorsed payment certificates for the five (5) projects", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 21, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 8}}, {"headings_1": {"content": "budget.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n3.3.2.1 Funding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX.285,744,168 representing 100% funding as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 8}}, {"headings_1": {"content": "budget.", "page": 21, "level": 8}}, [{"headings_0": {"content": "implemented.", "page": 21, "level": 8}}, {"headings_1": {"content": "budget.", "page": 21, "level": 8}}]], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "page": 21, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Varia", "metadata": {"headings": [{"headings_0": {"content": "Varia", "page": 21, "level": 5}}, {"headings_1": {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ance (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Varia", "page": 21, "level": 5}}, {"headings_1": {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "285,744,168 285,744,168 |", "metadata": {"headings": [{"headings_0": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}, {"headings_1": {"content": "Varia", "page": 21, "level": 5}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E \\| aide a \\| \nOut of the UGX.285,744,168 released, UGX.284,380,168 was spent resulting in an under absorption of UGX.7,747,727, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}, {"headings_1": {"content": "Varia", "page": 21, "level": 5}}, [{"headings_0": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}, {"headings_1": {"content": "Varia", "page": 21, "level": 5}}]], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds released", "metadata": {"headings": [{"headings_0": {"content": "Funds released", "page": 21, "level": 1}}, {"headings_1": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "metadata": {"headings": [{"headings_0": {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "Funds released", "page": 21, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\| (UGX) IL \u201aabsorbed 285, \\_ 284,380,168 fo \u201a364, 000 \\_\\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "Funds released", "page": 21, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "744, EB", "metadata": {"headings": [{"headings_0": {"content": "744, EB", "page": 21, "level": 1}}, {"headings_1": {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(SN [Activity | Planned quantity | Actual quantity |", "metadata": {"headings": [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of maternity ward at  \n1 \\| \n0 \\| \\| \nLwamata HC III \n\\| \\|\\_\\_\\| \nied a er Er Goats carrie eee  \ni  \n\\| 2 \\| Construction of a staff house at Lwamata \\| \n1\\| 0\\| \\| HC II \n\\| \\| \\_ \n\u2014 \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; \n3.5.1 Positive observations  \nI noted the following areas where the district had commendable performance;  \no The district received UGX.750,000,000 (100%) out of the budgeted", "metadata": {"headings": [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}, [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}]], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.750,000,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Out of the total \nof UGX.750,000,000, UGX.749,999,999 (100%) was \n(Minimum 95%), Investment Servicing (Maximum 2.5%) and Performance Monitoring (Maximum 2.5%). \nA review of the District budget and departmental work plans revealed variances between the allowable thresholds and the thresholds applied by the district during budgeting and expenditure. While Investment Servicing and Performance Monitoring were each allowed a Maximum of 2.5%, the entity allocated 1% and 1% respectively. \nThe entity also allocated 98% to infrastructure project contrary to the allowed minimum of 95% of the total budget contrary to the guidelines. Details as shown in the table below: \nMain Expenditure Items  \nThreshold as Actual Approved budget Variance per the percentag (UGX)  \nguidelines e (budget) (A-B) \\_  \n(A) (B) \\|  \n\\| \nInfrastructure Projects  \nMinimum 95% 98% \\_\\_\\_\\_\\_\\_\\_731,250,000 3% \\| \\_\\_  \nInvestment Servicing and Monitoring Maximum 2.5% 4% \\_.........9375,000 ..1.5% Performance Improvement Maximum 2.5 % 1% 9,375,000 1.5% Total 100 750,000,000 \\| \nFailure to adhere to thresholds could lead to suffocation of particular activities.", "metadata": {"headings": [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the head of Planning adheres to the thresholds while making budget allocations for the activities under this program. \n3.5.2.2 Physical inspection of infrastructure Projects  \nI undertook physical inspection of two projects to assess the extent of service delivery. \nI observed that the district had not yet implemented the works on ground. Details are in the table below; \nNo Program Activity Value of Pictorial evidence Summary of Audit me details the findings conclusio project  \nn", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 12-Human Constructi 750,000,0 Capital on of 00 Developme maternity  \nnt ward at Bet \ne No works had = Expected commenced Health  \n\\_  \n$  \ndespite the fact Service  \nthat all funds delivery to Lwamata had been the i HC III  \nadvanced to beneficiari \\|  \nthe Contractor es is \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}, [{"headings_0": {"content": "(UGX)", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}]], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed.", "metadata": {"headings": [{"headings_0": {"content": "delayed.", "page": 24, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 24, "level": 5}}], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that there were no clear guidelines concerning the operations of the engineering brigade that led to delay in the execution of works.", "metadata": {"headings": [{"headings_0": {"content": "delayed.", "page": 24, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 24, "level": 5}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely completion of procurements so that projects are fully implemented within the planned durations. \n3.5.2.3 Procurement  \nSection 4.1.7 of the Transitional Development Ad Hoc Grant implementation guidelines states that LGs should ensure that all health contracts are procured and managed as per Section 58 (4) of the PPDA Act. I reviewed the procurement process of the health contracts and noted the following; \n3.5.2.3.1 Advance Payments  \nA review of the special conditions of contracts dated 1/March/2023 and 6/June/2023 between Kiboga district and UPDF Engineers Brigade provided for a 30% advance payment. However, I noted that the district made advance payments amounting UGX.766,642,509(100%) contrary to the expected UGX.229,992,752(30%) as per contract clause on Advance payments. Details are in the table below; Furthermore, I also noted that the advance was paid without an advance payment bond. \n'Sn Procure Contrac \n\\| \nContract T Advance  \n\\| Actual \ni Audit ; \\| \\| ment tor \\| Amount payment \n\\| \\| Advance Remarks \\| \\| Details \\|  \n(30%) \\| Payment  \nas  \n\\|  \n\\| \\| \\| per contract \\| \\| 4 1 Constructi \\| UPDF 615,931,370 184,779,411 \\| 615,931,370 Payment made \\| \\|  \n\\| on of Engineeri \\| \nwithout \\| \\|  \n\\|  \nmaternity ng \\| \\| Advance \\|  \n\\| \\| \\| ward at Brigade \n\\| Payment bond", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}]], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Lwamata |", "metadata": {"headings": [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\|  \n\\| HC III aa \\| \\| \\| 5 \\| 2 \\|  \nConstructi \\| UPDF \\| 150,711,139 45,213,341 150,711,139 \\| Payment made \\| \\| \\|on of a \\| Engineeri \\| \\| \n\\| without I \\| I \\| staff house \\| ng \n\\| \\| \\| Advance at \\| Brigade \\| \\|  \nPayment bond \\| \\|  \n\\|  \n\\| \\| \\| Lwamata \\| \\| \\| \\| IHem \\| \\| I \\| [\\| \\| \\|Tota\u0131 \\| 766,642,509 \\| 229,992,752 \\| 766,642,509 mer \\| \nThere is a risk of financial loss by the district if the works are not executed to", "metadata": {"headings": [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completion.", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 25, "level": 8}}, {"headings_1": {"content": "| Lwamata |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that UPDF Engineering Brigade under the Ministry of \n3.6 Other Entity Specific Findings  \n3.6.1 Audit of Kiboga General Hospital  \n3.6.1.1 Failure to deliver medicines and Health supplies according to the planned cycles and quantities  \nThe National Medical Stores (NMS) uses the Last Mile Delivery system of distribution where it facilitates delivery of medicines and other health supplies directly to their final destination, i.e. to all public and accredited private health facilities and district", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 25, "level": 8}}, {"headings_1": {"content": "| Lwamata |", "page": 25, "level": 3}}, [{"headings_0": {"content": "completion.", "page": 25, "level": 8}}, {"headings_1": {"content": "| Lwamata |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hospitals.", "metadata": {"headings": [{"headings_0": {"content": "hospitals.", "page": 26, "level": 1}}, {"headings_1": {"content": "completion.", "page": 25, "level": 8}}], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the delivery notes for the different cycles of essential medicines and other health supplies to Kiboga hospital and noted that NMS delivered the medicines after the planned dates. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "hospitals.", "page": 26, "level": 1}}, {"headings_1": {"content": "completion.", "page": 25, "level": 8}}], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cycles", "metadata": {"headings": [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NMS Planned Delivery Actual Delivery Delay in \\_  \n\\|  \n\\| \n\\_ Date as per schedule Date  \n\\_ Days Cycle 1 22/09/2022 28/09/2022 6 Sao per gy ge et Cycle 7 22/12/2022 27-Feb-23 Ss 3  \nCycle 4 22/02/2023 18-Apr-23 55 Cycle 5 20/04/2023 05-Jul-23 76 Cycle 6 16/06/2023 05-Jul-23 19 \nDelayed delivery of essential medicines puts the lives of patients in danger and may lead to loss of lives. \nThe Accounting Officer recommends Ministry of Finance to timely release of funds to NMS but also consider NMS as a special entity to enable timely delivery of Drugs and medical supplies. \nRecommendation  \nThe Accounting Officer should liaise with National Medical Stores to ensure that medicines are delivered on time. \n3.6.1.2 Lack of synchronization between the RX Solution system and the NMS Client Self Service Portal(CSSP)  \nThe GoU on 20 January, 2022 launched the 10-year National Health Supply Chain Roadmap which aims at ensuring the sustainability of development outcomes invested in the health sector over time by development partners. This is supported through targeted improvements towards sustained availability of EMHS to all citizens wherever and whenever needed. \nmedicines and health supplies. NMS also introduced the Client Self Service Portal (CSSP) for instant ordering of medical supplies. \nI noted that there is no synchronization between the two systems which leads to constant delays in ordering and delivery of medicines. \nThis lack of synchronization between the systems defeats the government effort to enhance adequate supply chain in the health sector. \nRecommendation  \nThe Accounting Officer should bring the matter to the attention of National Medical Stores and the Ministry of Health. \n3.6.1.3 Lack of Ownership Deeds  \nRegulation 58 (4) of the Local Government Financial and Accountability Regulation requires that the properties, and assets of a local government, shall be properly registered, titles issued, and valued and that requirement shall apply to both movable and immovable properties and assets and it shall constitute a fixed asset register. \nI noted that the District has no land title for the land measuring approximately 18 acres on which the district hospital is located. Furthermore, I noted that the hospital land has since been encroached on by a school. \nThe hospital risks losing the land due to continued encroachment. \nThe Accounting Officer explained that the process of acquiring a land title for the District Hospital was ongoing and the preliminary survey had been done.", "metadata": {"headings": [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], "page": 27, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should plan for the titling of the district hospital land in the subsequent budgets. \nOther Information  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}]], "page": 28, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration.", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Leadership vetting committees were elected and inaugurated in the 10 PDM SACCOs \nThe vetting criterion following the PDM SACCO byelaws were included in the minutes in the 10 PDM SACCOs. \n10 sampled PDM SACCOs trained PDM SACCO members.  \n10 sampled PDM SACCOs included the bank account opening resolutions in their minutes. \n10 PDM SACCOs with fully constituted Boards held regular Board meetings.  \nThe board members of the sampled 10 SACCOs filled in expression of interest forms prior to being elected.  \nThe training of trainers (Core Implementation team) was carried was carried out in Jinja district.  \nTraining of local experts was carried out on 21/11/2022.  \nThe training of households and enterprise group leaders was carried out in 58 Parishes/Wards.  \n58 SACCOs were registered under the Cooperative Societies Act  \n130 Enterprise groups in 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based \n18 beneficiaries received UGX.18,000,000 as indicated in the SACCO records. \u00b0  \n18 beneficiaries in 9 PDM SACCOs had received PRF once.  \n\u00b0 \n4.3 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.1 Planning and Budget Performance  \nI reviewed the District approved work plan and budget for PDM activities and noted the following; \n4.3.1.1 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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 2 PDM SACCOs received all their PRF in the last quarter implying that the disbursements delayed by 9 Months. The summary is in the table below;", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 30, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "metadata": {"headings": [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "June  \nPied  \nes \\|1\\_\\_\\|Degeya-Nkandwa \u2014\u2014 a \u2014 m MEN EEE \u2014  \nu. ss \\| iS  \nb \\_ =  \nPDM Saco \\| \\_100,000,000 100,000,000 2 \\|Ssinde-Kyekumbya PDM Sacco \\_\\_100,000,000 100,000,000 \\| \n\\| \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}, [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}], [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 31, "level": 2}}, {"headings_1": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED so that funds are released timely. \n4.3.1.2 Release of Funds for PDM Administrative Costs  \nAccording to a letter from the National Coordinator of the PDM dated 29% September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX.1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include; \nPDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" oe \nThe Accounting Officer explained that the part of the PDM administrative costs were to facilitate PDM SACCO general Meetings and training of PDM SACCO leaders and the 75% of the administrative costs was to facilitate PDC meetings/activities. \nRecommendation  \nThe Accounting Officer should bring the matter to the attention of MoFPED so that administration funds for PDCs are released in full. \n4.3.2 Review of Governance Structures  \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & -  \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. e The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \ne APDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \noe The Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans.  \ne The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \ne The Production subcommittee 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.  \noe Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \no The PDCs funding received of general meetings UGX.43,055,000 was inadequate to facilitate hence the the activities of the PDC \nunderfunding of PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. General Meetings \u00bb By the time of the first general meeting, 9 Management did by PDM SACCOs  \nPDM SACCOs had already received funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "not respond to the query of receipt of PRFs before first", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "general", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. SACCO", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \ne 10 Sampled SACCOs did not constitute the The Accounting Committees and Production, Marketing, Business Officer explained Sub Committees Development services, Finance and that SACCO investment sub-Committees. Details are development shown in Appendix 10. \nrequires that some committees are on-boarded gradually; the critical ones which are Executive,", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}, [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}]], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loans,", "metadata": {"headings": [{"headings_0": {"content": "Loans,", "page": 33, "level": 1}}, {"headings_1": {"content": "general", "page": 33, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supervisory are required for the SACCO to be functional. The rest of the committees are on-boarded in the due course of SACCO development. In this regard the", "metadata": {"headings": [{"headings_0": {"content": "Loans,", "page": 33, "level": 1}}, {"headings_1": {"content": "general", "page": 33, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "primary", "metadata": {"headings": [{"headings_0": {"content": "primary", "page": 33, "level": 1}}, {"headings_1": {"content": "Loans,", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committees which are Executive and Loans committee are", "metadata": {"headings": [{"headings_0": {"content": "primary", "page": 33, "level": 1}}, {"headings_1": {"content": "Loans,", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 33, "level": 1}}, {"headings_1": {"content": "primary", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constituted and functional. \no Failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.  \no Lack of sub-committee affects timely resolution of issues thus affecting effective PDM SACCO operations.", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 33, "level": 1}}, {"headings_1": {"content": "primary", "page": 33, "level": 1}}, [{"headings_0": {"content": "fully", "page": 33, "level": 1}}, {"headings_1": {"content": "primary", "page": 33, "level": 1}}]], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2\u00b0 A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI made the following observations; \nSN Nature of Observations Management \\| registration Response \\| 1. Licensing of PDM \u00bb 58 SACCOs were not licensed to take The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs Under the on the business of lending under explained that the \\|  \nMicrofinance  \nMicrofinance Institutions money \\| SACCOs were not Institutions Money \nlenders act as detailed in Appendix \\| licensed to do money Lenders Act 11. \nlending business \\| \nbecause they were still in their infancy stage. The Tier 4 & Money Lending Act 2016 requires the SACCO to have \nexisted for 2 years before licensing. However subsequent periods/FYs the PDM SACCOs will be \nadvised to pursue \nmoney", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}, [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}]], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lending licensing.", "metadata": {"headings": [{"headings_0": {"content": "lending licensing.", "page": 34, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "lending licensing.", "page": 34, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO \u00ab10 SACCOs have a PDM member \\| The Accounting Enterprise and registers / updated PDM member Officer explained that Household Registers registers as per the guidelines, the", "metadata": {"headings": [{"headings_0": {"content": "lending licensing.", "page": 34, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "however, the new members had not registration is a been presented in a general assembly continuous exercise for admission into the PDM SACCO on the PDMIS. \nDetails are in Appendix 12. \nIrregularities in registration of Enterprise Groups could;  \no Lead to extending loans to members of non-existent enterprise groups and ineligible beneficiaries.  \ne Lead to challenges in enforcement of recovery of PRF from beneficiaries of unlicensed PDM SACCOs. \nRecommendation \nfund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}]], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth oe  \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LCi chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence o  \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy oe  \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of \u00b058 parishes did not carry The Accounting Officer Households", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "out wealth ranking during explained that wealth ranking of identification of subsistence households was done during households. Details are in community/village meetings Appendix 13. \nchaired by LCI persons with the guidance of local experts. Furthermore, PRF beneficiaries were also endorsed by the respective enterprise group members. \n", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Selection and ce10 parishes selected The Accounting Officer Implementation of flagship projects that were explained that the priority Prioritized/Flagship inconsistent with the LG enterprises for Kiboga District", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "selected \npriority are cattle (Beef &Dairy), Coffee, commodities. Appendix Irish potato & maize however 14 refers \nsubsistence farmers were \u00b082 out of 130 farmer \\| further subjected to enterprise enterprise/households from selection using the pairwise 10 PDM SACCOs ranking tool which is a implemented projects that participatory and bottom up are not from the priority enterprise selection tool (Basing commodity list. Appendix on Land availability & Suitability, 15 refers. acceptability, affordability, marketability, profitability, risks, experience, etc) to facilitate \npolicies from UAIS. Details agriculture  \ninsurance. are in Appendix 16.  \nFurthermore, the government should subsidize insurance cover for investments costs of enterprises being undertaken.  \n\\| \\| \\| \n\u00bb Failure to identify subsistence households using the wealth-ranking tool may undermine the achievement of pillar objectives.  \nLack of recourse in form of insurance will expose the farming enterprises to the e \nadverse effects of climate change and may result into failure to recover the loan funds. \nRecommendation  \nThe Accounting Officer should;  \noe ensure that PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding.  \noe enhance monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority commodities.  \ne Liaise with the secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries. \n4.3.5 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM ALG Guide for Supporting Households & Enterprise Groups in - \nAccessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n4.3.5.1 Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections on sample of 18 beneficiaries from 9 PDM SACCOs and observed that i beneficiary in 1 PDM SACCO had implemented a different project from those approved by the district. Appendix 17. Implementation of other commodities other than the LG approved commodities undermines the achievement of PDM objectives. \nRecommendation  \nThe Accounting Officer should enhance monitoring of the PDM activities to ensure", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}, [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}]], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], "page": 36, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and funded activities. \nAPPENDICES  \nAppendix i (a): Performance of Local Revenue \nSource Approved Actual Variance Reasons for under budget \\| Collections collection Tax Revenues \nLocal Services Tax 148,441,617 148,441,617  \n0 Land 46,396,500 46,396,500 0 fees(Premium)  \nBusiness Licenses 152,842,748 152,842,748 0 \nOther tax revenues 15,988,000 15,988,000  \n9 This is as a result of \nclosure of some guest houses and hotels which affected Hotel \nTax Non-Tax Revenues \nOther Property - - = income \nDividends  \n=  \n=  \na Rent  \n294,681,000 53,478,700 241,202,300 The closure of Bugabo \\| & Kapeke livestock markets momentarily due to the foot and mouth disease affected \nincome for land owners. De  \nOther property 2 = &  \nincome (disposal of", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}, [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "assets)", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sale of goods and 68,207,000 48,043,000 20,164,000 There was a reduction \\| services  \nin number of applicants for group/birth/death and sale of bid documents among \nnn \nothers \nAdministrative fees 172,451,767 233,458,026 -61,006,259 and licenses \nCourt fines and", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- -", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Penalties \nOther fines and", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- ~", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Penalties \nMiscellaneous 10,328,875 -10,328,875 Revenue \nTotal Revenue 899,008,632 708,977,466 190,031,166 \nAppendix 1 (b): Uncollected Local Revenue  \nProgramme Activity Purpose of the un Unrealised implemented activities Budget Agro-Industrialization \\| Carryout crop pest and To improve on agricultural", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| disease surveillance productivity  \nand tanning field visit \\|  \nand advisory post  \nharvesting handling. \\| Natural Resources, Sensitization on land To enforce environment", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9,074,000", "metadata": {"headings": [{"headings_0": {"content": "9,074,000", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nEnvironment, Climate management conservation \\|  \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "9,074,000", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 3}}, [{"headings_0": {"content": "9,074,000", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 3}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 38, "level": 2}}, {"headings_1": {"content": "9,074,000", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private \nSector Carryout sensitization To improve on quality and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 38, "level": 2}}, {"headings_1": {"content": "9,074,000", "page": 38, "level": 1}}, [{"headings_0": {"content": "Management", "page": 38, "level": 2}}, {"headings_1": {"content": "9,074,000", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development meeting on milk quantity of milk", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 38, "level": 1}}, {"headings_1": {"content": "production", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital Support supervision Performance 1,400,000", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 38, "level": 1}}, {"headings_1": {"content": "production", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 2}}, {"headings_1": {"content": "production", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "improvement", "metadata": {"headings": [{"headings_0": {"content": "improvement", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance And Transfers to LLGs To foster service delivery", "metadata": {"headings": [{"headings_0": {"content": "improvement", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "140,572,706", "metadata": {"headings": [{"headings_0": {"content": "140,572,706", "page": 38, "level": 3}}, {"headings_1": {"content": "improvement", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 38, "level": 1}}, {"headings_1": {"content": "140,572,706", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the lower local", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 38, "level": 1}}, {"headings_1": {"content": "140,572,706", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "governments", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 38, "level": 1}}, {"headings_1": {"content": "Security", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \nu \\|  \nDevelopment Plan Monitoring and To ensure collection of all", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 38, "level": 1}}, {"headings_1": {"content": "Security", "page": 38, "level": 1}}, [{"headings_0": {"content": "governments", "page": 38, "level": 1}}, {"headings_1": {"content": "Security", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,731,864", "metadata": {"headings": [{"headings_0": {"content": "13,731,864", "page": 38, "level": 1}}, {"headings_1": {"content": "governments", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 38, "level": 3}}, {"headings_1": {"content": "13,731,864", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inspection of local budgeted local revenue revenue activities \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 38, "level": 3}}, {"headings_1": {"content": "13,731,864", "page": 38, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 38, "level": 3}}, {"headings_1": {"content": "13,731,864", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "168,778,570", "metadata": {"headings": [{"headings_0": {"content": "168,778,570", "page": 38, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 2 (a): Performance of GOU Warrants  \nProgramme Name Approved Warrants (UGX) Variance %age Budget (UGX) (UGX) performance Agro-Industrialization 1,813,960,510 1,813,960,510 - 100.0% Natural Resources, Environment, 1,169,371,768 1,169,371,768", "metadata": {"headings": [{"headings_0": {"content": "168,778,570", "page": 38, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 100.0% Climate Change, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "168,778,570", "page": 38, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development 73,934,315 73,934,315 - 100.0% Integrated Transport 1,496,644,064 855,236,069 641,407,995 57.1% Infrastructure And Services  \nHuman Capital Development 26,858,633,621 26,370,452,538 488,181,083 98.2% Public Sector Transformation 21,000,000 21,000,000 100.0% - \nCommunity Mobilization And Mind- 353,959,489 200,735,564 153,223,925 56.7% set Change  \nGovernance And Security 6,944,244,951 6,273,305,253 670,939,698 90.3% Development Plan Implementation 515,669,664 515,669,664 - 100.0% TOTAL \n39,247,418,382 37,293,665,681 1,953,752,701 95.0% \nAppendix 2 (b): A roved budget not warranted \nNo Programme Amount not Activities not \nPurpose and impact of warranted /partially the unimplemented", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}, [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 40, "level": 1}}, {"headings_1": {"content": "Management", "page": 39, "level": 5}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Integrated ~ \\| i \n641,407,995 Routine manual and Poor road networks due to \\| \\| \nTransport mechanised non-maintenance affect \\| \nInfrastructure \nmaintenance of district connectivity to other \nAnd Services  \nroads \ncommunities and ease of movement of goods and \n\\|  \n2 Human Capital 466,790,609 Mass \nservices. \nmeasles and Unvaccinated children  \nare \\|", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}, [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rubella Immunisation at exposed to infection by \\| \nHealth centres. \ncommunicable diseases \n3 Community \n153,223,925 Support to 10 Micro scale Intended improvement of the \nMobilization And \ngroups under micro scale livelihood of the group Mind-set Change project. members was negativity affected. \n4 Governance And 670,939,698 Implementation of Poor road networks due to", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine manual and non-maintenance affect \\| \nmechanised \\| connectivity to other \\| \nmaintenance of roads in communities and ease of Town councils and Sub \\| movement of goods and \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,932,362,227", "metadata": {"headings": [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Counties  \nservices. \nAppendix 3 (a): Utilization of Warrants Programme Name \nWarrants (UGX) Utilization of Variance (UGX) %age warrants (UGX performance Agro-Industrialization 1,819,960,510 1,661,916,659 158,043,851 91.3% Natural Resources, Environment, 1,182,037,768 1,160,363 ,507 21,674,261 98.2% Climate Change, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}, [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}], [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], "page": 41, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development 73,934,315 69,800,735 4,133,580 94.4% Integrated Transport Infrastructure 859,236,069 20,744,992,166 5,864,912,574 78% And Services  \nHuman Capital Development 26,609,904,740 21,501,481,028 5,108,423,712 80.8% Public Sector Transformation 23,000,000 23,000,000 - 100.0% Community Mobilization And 202,522,564 194,608,452 7,914,112 96.1% Mindset Change  \nGovernance And Security 6,913,783,179 6,371,017,905 542,765,274 92.1% Development Plan Implementation 569,668,800 527,637,597 42,031,203 92.6% TOTAL \n38,254,047,945 31,612,361,161 6,641,686,784 82.6% \nAppendix 3 (b): Table Showing activities affected by under-utilization of warrants No Programme Warrants not Activities affected by Reason for the \n\\| \\| Utilized the under utilization underutilization of warrants  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}, [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}]], "page": 41, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Agro-  \n158,043,851 Unutilized general staff These were supplementary Industrialization  \nsalaries for Production excess wage funds received Department.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "from MOFPED for enhanced \\|  \n\\| \nsalaries.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}, [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Natural Resources, 21,674,261 Unutilized general staff These supplementary \\| \\|  \nwere  \n\\|  \n\\| \\| Environment,  \nSalaries for Natural  \nexcess wage \\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "funds received \\|  \n\\| Climate Change,  \nResources and Water from MOFPED for enhanced \\|  \nLand And Water \nDepartments. \\| salaries.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}, [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 41, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 41, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Private Sector 4,133,580 Unutilized general staff \\| These supplementary were  \nDevelopment  \nsalaries for Trade and excess wage funds received Marketing department. from MOFPED.\n4. Human Capital 5,864,912,574 Unutilized general staff These were supplementary", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 41, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "salaries under Education, excess wage funds received and Health departments. from MOFPED for enhanced salaries.  \nConstruction of Kitagenga  \nseed secondary school The UGFIT funds were under UGFIT. \nreleased in May by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}, [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Community  \n7,914,112 Un utilized general staff There was no recruitment of Mobilization And  \nsalaries for Assistant IT Assistant IT officer during the Mind-set Change officer. \\| year.  \n\\_\n6. Governance And", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "542,765,274 Un utilized general staff \\| These were supplementary Security  \nsalaries  \nFor \nexcess wage funds received administration from MOFPED for enhanced \\| \\| Department. \\_ Salaries. \\| Tu Development Plan \n42,031,203 Un utilized general staff \\| Delayed recruitment of the Implementation \nsalaries for Finance and \\| principal Internal auditor and Audit Department.  \nloss of staff in Finance \\| \ndepartment. \\_  \nTOTAL  \n6,641,474,855 \nSN Progr Budget am progr (Progra Output /Them am m atic Implem area", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}, [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "entation", "metadata": {"headings": [{"headings_0": {"content": "entation", "page": 43, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 5}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Action", "metadata": {"headings": [{"headings_0": {"content": "Action", "page": 43, "level": 3}}, {"headings_1": {"content": "entation", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plan)", "metadata": {"headings": [{"headings_0": {"content": "Plan)", "page": 43, "level": 2}}, {"headings_1": {"content": "Action", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 43, "level": 1}}, {"headings_1": {"content": "Plan)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key performance Planned Are there Is the Conclusi Conclusion indicator(s) (Measure) Target for clear targets performance at at Output on  \nthe and indicator used Activity level Financial performance by Level (Fully year indicators to Management (Fully Quantified measure reasonable? Quantifie /Not fully performance (Yes/No) If no d/Not Quantified) quantificatio give the fully  \nn? (Yes/No) reason Quantifie  \nIf no give the", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 43, "level": 1}}, {"headings_1": {"content": "Plan)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 43, "level": 8}}, {"headings_1": {"content": "Output", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "reason \n(A) (B) (\u00a9) (D) (E) (F)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 43, "level": 8}}, {"headings_1": {"content": "Output", "page": 43, "level": 1}}, [{"headings_0": {"content": "d)", "page": 43, "level": 8}}, {"headings_1": {"content": "Output", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(6) | (H) (1) 0) (K)", "metadata": {"headings": [{"headings_0": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}, {"headings_1": {"content": "d)", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 01- 01-  \n010016- PDM Sensitization of district headquarters Number of staff and district 100 Yes  \nYes Fully Substantially Agro- Institu Farmer staff and political leaders on PDM leaders sensitized.  \nquantified quantified Indust tional mobilisa program activities implementation.  \nrializati Streng  \ntion and Sensitization of town council staff, Number of staff political 518 Yes  \nYes Fully  \non thenin sensitis political leaders and other stakeholders leaders and stakeholders", "metadata": {"headings": [{"headings_0": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}, {"headings_1": {"content": "d)", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "g and ation on PDM program activities sensitized.", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordi", "metadata": {"headings": [{"headings_0": {"content": "Coordi", "page": 43, "level": 6}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 43, "level": 1}}, {"headings_1": {"content": "Coordi", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nation  \nSensitization of PDCs members Number of PDC members 111 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 43, "level": 1}}, {"headings_1": {"content": "Coordi", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully sensitized.", "metadata": {"headings": [{"headings_0": {"content": "Fully sensitized.", "page": 43, "level": 8}}, {"headings_1": {"content": "implementation.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "Fully sensitized.", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM-SACCOs formed, registered and Number of participants 111 Yes  \nNo-The number Not fully PDM-SACCO accounts opened.  \nof PDM-SACCOs quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "Fully sensitized.", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "formed,", "metadata": {"headings": [{"headings_0": {"content": "formed,", "page": 43, "level": 1}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "registered and", "metadata": {"headings": [{"headings_0": {"content": "formed,", "page": 43, "level": 1}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM-SACCO", "metadata": {"headings": [{"headings_0": {"content": "PDM-SACCO", "page": 43, "level": 6}}, {"headings_1": {"content": "formed,", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accounts opened should have", "metadata": {"headings": [{"headings_0": {"content": "PDM-SACCO", "page": 43, "level": 6}}, {"headings_1": {"content": "formed,", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "been considered.", "metadata": {"headings": [{"headings_0": {"content": "been considered.", "page": 43, "level": 3}}, {"headings_1": {"content": "PDM-SACCO", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 06- 03- 0601012 000006- Water Deep boreholes drilling  \nNumber of Deep boreholes 6 Yes Yes Fully Fully Natura Water 0-Water Plannin develo drilled.  \nquantified quantified \\_ = a \u2014 a. a  \nConstruction of piped water supply Number of piped water i  \nYes Yes Fully  \nces, Manag (Quantity ng system (Borehole pumped) at Kindeke. supply systems constructed.", "metadata": {"headings": [{"headings_0": {"content": "been considered.", "page": 43, "level": 3}}, {"headings_1": {"content": "PDM-SACCO", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Enviro ement \\|& services Borehole  \n\\| \\|  \nnment, Quality) rehabilitation Number of borehole 6 Yes Yes Fully Climat collected rehabilitated. quantified \u00a9 \\| and  \nSpring rehabilitation Number of springs 7 Yes Yes Fully Chang assessed rehabilitated. quantified I \n39 \n\u00a9, Land And \nWater  \n\\_ \n12- 02- \n320124- Transiti Construction of maternity unit at Number of maternity wards 1 \nHuman Popula Speciali onal Lwamatta HC III built \na  \nYes Yes Fully 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Rehabilitation of Education Department Number of rehabilitated 1 ment y SFG building education department", "metadata": {"headings": [{"headings_0": {"content": "skills", "page": 44, "level": 6}}, {"headings_1": {"content": "skills Manage", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "building", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Fully Substantially quantified quantified \n\u2014 \n-\\| Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}, [{"headings_0": {"content": "building", "page": 44, 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"page": 44, "level": 8}}, {"headings_1": {"content": "g and", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Fully", "page": 44, "level": 8}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40 \nConducting learning tours/visits to Number of learning 4 Yes Yes Fully established irrigation sites tours/visits to established", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Fully", "page": 44, "level": 8}}, [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Fully", "page": 44, "level": 8}}]], "page": 44, "document_name": "Kiboga District 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District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "kits sites set up", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18- 01- 1801010 000006- DDEG Construction of ramp for PWDs on the Number of ramps 1  \nYes Yes Fully Substantially Develo Develo 102 Plannin district main building constructed", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pment pment Capacity g and", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan", "metadata": {"headings": [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planni building Budgeti \nData collection - and mentorship \u2014 LLGs Number of data collection  \nin - 4 Yes No-doesn't - Not fully Imple ng, done in ng \nand mentorship activities  \nindicate what quantified mentat Resear developm services", "metadata": {"headings": [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}, [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}], [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "held", "metadata": {"headings": [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and how much ion ch, ent \namount of data Evalua planning, \nwas planned to tion particular  \nand ly for  \nStatisti MDAs \nMonitoring \u2014\u2014 of district \u2014 projects - \nbe collected \nNumber of ss  \nmonitoring 4 Yes Yes Fully cs and local activities done quantified gevermm Assessment of LLGs Number of assessments 4 Yes Yes Fully ents.", "metadata": {"headings": [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}, [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": 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3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09- 04- 260003- Uganda Routine mechanized maintenance Number of kilometers 206 Yes Yes Fully Substantially Integr Transp Feasibili Road maintained  \nquantified quantified ated ort ty and Fund  \nTransp Asset Detailed \nRoutine - Manual maintenance -  \nNumber of kilometers - 48.1  \nYes Yes Fully ort Manag maintained quantified \\| enginee  \nInfrast ement ring Emergency road works Number of kilometers 26.9 Yes Yes Fully ructur studies \\|", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "done", "page": 45, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "done", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintained", "metadata": {"headings": [{"headings_0": {"content": "maintained", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "maintained", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e And", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "maintained", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Servic", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other qualifying work Not indicated N/A N/A N/A Not fully es  \nquantified I. \n41 \nAppendix 5: Implementation of planned Outputs  \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}, [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Details", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extent of Implementation of output Bu 7  \nSN Progra Sub- PIAP Budg Foc Activities Key Plann Are Is the Conclusi Conclusi Budge Revis Amou Amou Act Perfo Audit Audit m progra (Pro et us/  \nm gram Outpu The  \nImpl t mat  \neme ic  \nntati are \nperforma ed there perfor on at on at ted ed nt nt ual rman Conclu Conclu nce Targe clear mance Activity Output amou budg releas Spent Perf ce sion at sion at indicator t for targets indica Level level nt et ed UGX orm Varia activit output (s) the and tor (Fully (Fully UGX UGX UGX (\u2018000\u2019 anc nce y level level (Measure Finan perform used Quantifi Quantifi (\u2018000\u2019 (\u2018000\u00b0 (\u2018000\u2019 ) e \n(Fully/ (Fully/ on a ) cial ance by ed/Not ed/Not ) ) )", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}, [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}], [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}]], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partial Partial", "metadata": {"headings": [{"headings_0": {"content": "Partial Partial", "page": 46, "level": 6}}, {"headings_1": {"content": "Details", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actio year indicato Manag fully fully", "metadata": {"headings": [{"headings_0": {"content": "Partial Partial", "page": 46, "level": 6}}, {"headings_1": {"content": "Details", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/Not /Not", "metadata": {"headings": [{"headings_0": {"content": "/Not /Not", "page": 46, "level": 2}}, {"headings_1": {"content": "Partial Partial", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rs to ement Quantifi Quantifi", "metadata": {"headings": [{"headings_0": {"content": "/Not /Not", "page": 46, "level": 2}}, {"headings_1": {"content": "Partial Partial", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Imple Imple", "metadata": {"headings": [{"headings_0": {"content": "Imple Imple", "page": 46, "level": 1}}, {"headings_1": {"content": "/Not /Not", "page": 46, 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{"headings_1": {"content": "works", "page": 49, "level": 3}}], [{"headings_0": {"content": "01- 01-", "page": 49, "level": 6}}, {"headings_1": {"content": "works", "page": 49, "level": 3}}]], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordin Micro", "metadata": {"headings": [{"headings_0": {"content": "Coordin Micro", "page": 49, "level": 3}}, {"headings_1": {"content": "01- 01-", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ation", "metadata": {"headings": [{"headings_0": {"content": "Coordin Micro", "page": 49, "level": 3}}, {"headings_1": {"content": "01- 01-", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "scale", "metadata": {"headings": [{"headings_0": {"content": "scale", "page": 49, "level": 3}}, {"headings_1": {"content": "Coordin Micro", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 49, "level": 3}}, {"headings_1": {"content": "scale", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Conductin Number of 420 Yes Yes Fully  \ng participant quantified awareness  \ns", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 49, "level": 3}}, {"headings_1": {"content": "scale", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting and", "metadata": {"headings": [{"headings_0": {"content": "meeting and", "page": 49, "level": 8}}, {"headings_1": {"content": "irrigation", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training on", "metadata": {"headings": [{"headings_0": {"content": "meeting and", "page": 49, "level": 8}}, {"headings_1": {"content": "irrigation", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Micro", "metadata": {"headings": [{"headings_0": {"content": "Micro", "page": 49, "level": 3}}, {"headings_1": {"content": "meeting and", "page": 49, "level": 8}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "scale", "metadata": {"headings": [{"headings_0": {"content": "scale", "page": 49, "level": 3}}, {"headings_1": {"content": "Micro", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 49, "level": 8}}, {"headings_1": {"content": "scale", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 49, "level": 8}}, {"headings_1": {"content": "scale", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 49, "level": 6}}, {"headings_1": {"content": "irrigation", "page": 49, "level": 8}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 49, "level": 2}}, {"headings_1": {"content": "sub", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "level (14", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 49, "level": 2}}, {"headings_1": {"content": "sub", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sub", "metadata": {"headings": [{"headings_0": {"content": "Sub", "page": 49, "level": 5}}, {"headings_1": {"content": "county", "page": 49, "level": 2}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "counties) \\| L 45 \nAwareness Number of 116 Yes Yes Fully \n116 0 Fully meetings meetings quantified implem", "metadata": {"headings": [{"headings_0": {"content": "Sub", "page": 49, "level": 5}}, {"headings_1": {"content": "county", "page": 49, "level": 2}}, [{"headings_0": {"content": "Sub", "page": 49, "level": 5}}, {"headings_1": {"content": "county", "page": 49, "level": 2}}], [{"headings_0": {"content": "Sub", "page": 49, "level": 5}}, {"headings_1": {"content": "county", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of farmers held", "metadata": {"headings": [{"headings_0": {"content": "of farmers held", "page": 50, "level": 6}}, {"headings_1": {"content": "Sub", "page": 49, "level": 5}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 50, "level": 6}}, {"headings_1": {"content": "of farmers held", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 50, "level": 6}}, {"headings_1": {"content": "of farmers held", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "microscale", "metadata": {"headings": [{"headings_0": {"content": "microscale", "page": 50, "level": 6}}, {"headings_1": {"content": "ented", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "microscale", "page": 50, "level": 6}}, {"headings_1": {"content": "ented", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "held twice", "metadata": {"headings": [{"headings_0": {"content": "held twice", "page": 50, "level": 6}}, {"headings_1": {"content": "microscale", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in  \nevery", "metadata": {"headings": [{"headings_0": {"content": "held twice", "page": 50, "level": 6}}, {"headings_1": {"content": "microscale", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parish (58", "metadata": {"headings": [{"headings_0": {"content": "parish (58", "page": 50, "level": 1}}, {"headings_1": {"content": "held twice", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parishes)", "metadata": {"headings": [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Exhibition Number of 1 Yes Yes Fully \n1 0 Fully with exhibitions quantified implem farmers \nented and  \ntechnical  \nstaff  \non  \nsmall scale  \nirrigation  \nsite  \nee Conductin Number of 4 Yes Yes Fully \n4 0 Fully g learning learning quantified implem tours/visit tours/visit ented Ss to s to", "metadata": {"headings": [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}, [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}], [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}], [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "establishe", "metadata": {"headings": [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "parishes)", "page": 50, "level": 8}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "establishe", "metadata": {"headings": [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dirrigation irrigation sites \nsites  \n.  \non fo \\_ \\_  \nPreparatio Number of 3 Yes Yes Fully \n3 0 Fully n of demonstra quantified implem irrigation tion sites \nented demonstra set up  \ntion kits  \n\\| \non  \n18- 01- 1801 00000 DDE Constructi Number of 1 Yes Yes Fully Substantia 142,13 144,53 144,53 143,99 1 0 Fully Partially Develop Develop 0101 6- G on of ramp ramps  \nment ment 02 Planni for PWDs constructe  \nPlan Plannin Capa ng and on the d  \nImplem g, city Budge district  \nentation Researc buildi ting main  \nh, ng service building \nquantified lly 9,876 9,876 9,876 7,959 \nimplem Implem quantified ented ented \n7  \nEvaluati done S Data Number of 4 Yes No- Not fully  \nN/A \\#VAL on and in collection data doesn't quantified  \nUE! Statistic devel and collection indicat  \nSs opme mentorshi and e what  \nnt p in LLGs mentorshi and  \nplann p activities how  \ning, held much", "metadata": {"headings": [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}, [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}]], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partic", "metadata": {"headings": [{"headings_0": {"content": "partic", "page": 50, "level": 1}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "amount \n46 \nularly of data", "metadata": {"headings": [{"headings_0": {"content": "partic", "page": 50, "level": 1}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}, [{"headings_0": {"content": "partic", "page": 50, "level": 1}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "partic", "page": 50, "level": 1}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}]], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 51, "level": 6}}, {"headings_1": {"content": "partic", "page": 50, "level": 1}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 51, "level": 6}}, {"headings_1": {"content": "partic", "page": 50, "level": 1}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 51, "level": 6}}, {"headings_1": {"content": "for", "page": 51, "level": 6}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "planne", "metadata": {"headings": [{"headings_0": {"content": "planne", "page": 51, "level": 8}}, {"headings_1": {"content": "MDAs", "page": 51, "level": 6}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 51, "level": 3}}, {"headings_1": {"content": "planne", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d to be", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 51, "level": 3}}, {"headings_1": {"content": "planne", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "local", "metadata": {"headings": [{"headings_0": {"content": "local", "page": 51, "level": 6}}, {"headings_1": {"content": "and", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collecte", "metadata": {"headings": [{"headings_0": {"content": "collecte", "page": 51, "level": 3}}, {"headings_1": {"content": "local", "page": 51, "level": 6}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "gover \nd  \nnmen  \nts.  \nMonitoring Number of 4 Yes Yes Fully  \n1 3 Partially of district monitoring quantified", "metadata": {"headings": [{"headings_0": {"content": "collecte", "page": 51, "level": 3}}, {"headings_1": {"content": "local", "page": 51, "level": 6}}, [{"headings_0": {"content": "collecte", "page": 51, "level": 3}}, {"headings_1": {"content": "local", "page": 51, "level": 6}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 2}}, {"headings_1": {"content": "collecte", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects activities ented done \\|  \nAssessme Number of 4 Yes Yes Fully  \n1 3 Partially nt of LLGs assessmen quantified", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 2}}, {"headings_1": {"content": "collecte", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 2}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ts done ented 09- 04-  \n26000 Uga Routine Number of 206 Yes Yes Fully Substantia 1,447, 1,500, 859,23 859,02 241. -35.9 Fully Partially Integrat Transpo 3- nda mechanize kilometers  \ned rt Asset Feasibi Roa d maintaine  \nTranspo Manage lity d maintenan d  \nrt ment and Fun ce \nquantified lly 191,68 644,06 6,069 4,140 9", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 2}}, [{"headings_0": {"content": "implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 2}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem Implem", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified 8 4 ented ented \nInfrastr Detaile d Routine Number of 48.1 Yes Yes Fully  \n62.7 -14.6 Fully ucture d Manual kilometers quantified implem And engine maintenan maintaine", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 8}}, [{"headings_0": {"content": "implem Implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 8}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 51, "level": 6}}, {"headings_1": {"content": "implem Implem", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services ering ce d  \nstudies Emergenc Number of 26.9 Yes Yes Fully  \n01 26.8 Partially y road kilometers quantified implem works maintaine ented d  \nOther Not N/A N/A N/A Not fully  \nN/A \\#VAL  \nqualifying indicated quantified UE!", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 51, "level": 6}}, {"headings_1": {"content": "implem Implem", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "work", "metadata": {"headings": [{"headings_0": {"content": "work", "page": 51, "level": 3}}, {"headings_1": {"content": "ented", "page": 51, "level": 6}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,494, 5,817 5,173 4,291 991,0 ,148,\\| ,740, ,241, \\|  \n54 294 299 001 \n47 \nAppendix 6: Service Delivery under Other Service Delivery Areas No Program Activity Contra Total  \nme inspected ctor expenditure \nSummary of findings Pictorial evidence from Inspections  \n\\\\  \n1 09- Mechanized Force 43,838,000 Inspection done on  \n\\|  \n\\| Integrated maintenanc on  \n2/11/2023 observed that;  \n\\| Transport eof Kayera- Account  \n\\| Infrastruct Kapeke  \neThe road was well  \n\\| ure And road  \ngravelled and shaped.  \nman eri", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}, [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}], [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}], [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Services (8.5kms)", "metadata": {"headings": [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], "page": 52, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RR Ne \\\\ \n2 09- Mechanized Force 42,635,800 Inspection done \\|\u2019 on \nIntegrated maintenanc on  \n2/11/2023 observed that; Transport of Lunya- Account  \ne was well \noThe road \\| Infrastruct Nsala road  \ngravelled and shaped,  \n\\|. ure And (10kms)  \nhowever, some points of \\|.\u201d Services  \nthe road due \\| were narrow \nto encroachment of over \ngrown bushes.  \ne were no posts \nThere sign \\| to identify the road works done \n09- Mechanized Force 39,500,000 Inspection done on \\} Integrated maintenanc on \n2/11/2023 observed that; Transport e of Account \ne The road was well Infrastruct Kalokola - \ngravelled and shaped ure And Mutooma \ne There were no sign posts Services road \nto identify the road works", "metadata": {"headings": [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}, [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}]], "page": 52, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(5.7km)", "metadata": {"headings": [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "done \n18- Constructio Mplamb 47,068,289 Works were done in Developm n of ramp Constru \naccordance with the ent Plan for PWDs ction \nrequirements in the Bills of Implemen on the Services  \ntation district  \nmain", "metadata": {"headings": [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}], [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}], [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}]], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "building", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 53, "level": 5}}, {"headings_1": {"content": "(5.7km)", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantities. The  \nramps \nhowever were \\|\") SUUP IN sak not in use since the works  \nhad just be concluded..", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 53, "level": 5}}, {"headings_1": {"content": "(5.7km)", "page": 53, "level": 1}}, [{"headings_0": {"content": "building", "page": 53, "level": 5}}, {"headings_1": {"content": "(5.7km)", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "210,116,089", "metadata": {"headings": [{"headings_0": {"content": "210,116,089", "page": 53, "level": 1}}, {"headings_1": {"content": "building", "page": 53, "level": 5}}], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7: Absorption of staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "210,116,089", "page": 53, "level": 1}}, {"headings_1": {"content": "building", "page": 53, "level": 5}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "page": 54, "level": 1}}, {"headings_1": {"content": "210,116,089", "page": 53, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 775,701,413 550,977,239 1,326,678,652 1,326,678,650 804,034,399 522,644,251 Finance 215,683,788 . 215,683,788 215,683,788 191,473,035 24,210,753", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "page": 54, "level": 1}}, {"headings_1": {"content": "210,116,089", "page": 53, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "metadata": {"headings": [{"headings_0": {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "page": 54, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production", "metadata": {"headings": [{"headings_0": {"content": "Production", "page": 54, "level": 8}}, {"headings_1": {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "973,489,656 263,904,864 1,237,394,520 1,237,394,520 1,081,523,782 155,870,738", "metadata": {"headings": [{"headings_0": {"content": "Production", "page": 54, "level": 8}}, {"headings_1": {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health", "metadata": {"headings": [{"headings_0": {"content": "Health", "page": 54, "level": 8}}, {"headings_1": {"content": "Production", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,074,643,704 1,260,664,568 \\_8,335,308,272 8,335,308,272 7,584,279,778 751,028,494 \\|", "metadata": {"headings": [{"headings_0": {"content": "Health", "page": 54, "level": 8}}, {"headings_1": {"content": "Production", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 54, "level": 8}}, {"headings_1": {"content": "Health", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "metadata": {"headings": [{"headings_0": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}, {"headings_1": {"content": "Education", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads 311,907,744 45,452,376 357,360,120 357,360,119 357,359,689 430 Water 49,396,716 2,400,000 51,796,716 51,796,716 49,906,497 1,890,219", "metadata": {"headings": [{"headings_0": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}, {"headings_1": {"content": "Education", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}, {"headings_1": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Based Services 148,150,332", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}, {"headings_1": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "metadata": {"headings": [{"headings_0": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}, {"headings_1": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nPlanning 57,650,784 2,400,000 60,050,784 60,050,784 59,508,872 541,912", "metadata": {"headings": [{"headings_0": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}, {"headings_1": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}, [{"headings_0": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}, {"headings_1": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "page": 54, "level": 3}}, {"headings_1": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "page": 54, "level": 3}}, {"headings_1": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 54, "level": 1}}, {"headings_1": {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "metadata": {"headings": [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "50 \nAppendix 8: Failure to include clauses on mitigation of environmental and social risks in contracts  \nee SN Procurem Subject Of Provider/ Date Of Contract Sum Audit Remarks ent Ref. Procurement Contract Award Of  \nNo or Contract  \n1 KIBO Construction of Planting 16th/Jan/2 28,856,900 No Clause on 525/WRKS A Stance Lined Whiting 023 \nMitigation of /22/23/00 Pit Latrine At Contractor \nEnvironmental And 007 Bukasa Primary s Ltd \nSocial Risks In The School \nContract  \n2 KIBO Construction of Karki 16th/Jan/20 27,727,050 No Clause on 525/WRKS A5 Stance Lined Builders 23 \nMitigation of /22/23/00 Pit Latrine At And \nEnvironmental And 006 Lunya Primary Engineers \nSocial Risks In The School Ltd Contract 3 KIBO Construction of Kevin & 17th/Jan/20 27,706,400 No Clause on 525/WRKS A5 Stance Lined Keith 23 \nMitigation of /22/23/00 Pit Latrine At Investmen \nEnvironmental And 009 Kyanamuyonjo ts Ltd \nSocial Risks In The M.N Primary Contract School  \n4 KIBO Construction of Applied 17th/Jan/20 28,009,660 No Clause on 525/WRKS A5 Stance Lined Investmen 23 \nMitigation of /22/23/00 Pit Latrine At ts Ltd \nEnvironmental And 008 Kirinda Primary \nSocial Risks In The School \nContract a KIBO Construction of Ever 25th/Jan/20 139,224,129 525/WRKS Staff House At Investmen 23  \n/22/23/00 Lukuli Primary ts Ltd  \n005 \nSchool", "metadata": {"headings": [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}, [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| TOTAL 251,524,139", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}, {"headings_1": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}], "page": 55, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 9: Number of meetings held by PDCs \\|W SACCO  \nA/WINIE Mataagi - Bukomero T/C PDM SACCO  \nKateera - Bukomero T/C PDM SACCO  \nKyomya - Kyomya PDM SACCO  \nKayunga - Kyomya PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}, {"headings_1": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rm", "metadata": {"headings": [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DU] \\| Kitagenda - Lwamata T/C PDM SACCO  \n\\| Lwamata Central Lwamata T/C PDM SACCO - \nEIOSOIN \\| Buninga - Kyekumbya PDM SACCO Kyekumbya - Kyekumbya PDM SACCO \\| Buzibweera Kiboga T/C PDM SACCO - \noO Bamusuuta Kiboga T/C PDM SACCO - \nNo. of Quarterly meetings Held 3  \nNO  \nF\\*  \nGot  \nG0]  \nGI\\}  \nGM]  \nOd\\}", "metadata": {"headings": [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}, [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}], [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}], [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}]], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "W}MN", "metadata": {"headings": [{"headings_0": {"content": "W}MN", "page": 56, "level": 1}}, {"headings_1": {"content": "rm", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 10: Non-functionality of SACCO committees and sub-committees  \nSN Name of Supervisory Executive Committee Loan Sub committee \"\\| Eeauetfan sub Marketing sub Business", "metadata": {"headings": [{"headings_0": {"content": "W}MN", "page": 56, "level": 1}}, {"headings_1": {"content": "rm", "page": 56, "level": 2}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Finance and", "metadata": {"headings": [{"headings_0": {"content": "Finance and", "page": 57, "level": 5}}, {"headings_1": {"content": "W}MN", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO committee  \nCommittee Committee Development services investment sub", "metadata": {"headings": [{"headings_0": {"content": "Finance and", "page": 57, "level": 5}}, {"headings_1": {"content": "W}MN", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sub Committee Committee  \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Constitu committe Constitu committee Constitu committe Constitu committe Constitu committee Constitu committe Constitu committe ted? e ted? operation ted? e ted? e ted? operational ted? e ted? e (yes/No operation (yes/No al? (yes/No operation (yes/No operation (yes/No ?  \n(yes/No operation (yes/No operation ) al? ) (operation ) al? ) al? ) (operationa ) al? ) al? (operatio al or Not (operatio (operation lor Not (operation (operation nal or Not operation nal or Not al or Not", "metadata": {"headings": [{"headings_0": {"content": "Finance and", "page": 57, "level": 5}}, {"headings_1": {"content": "W}MN", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational", "metadata": {"headings": [{"headings_0": {"content": "operational", "page": 57, "level": 8}}, {"headings_1": {"content": "Finance and", "page": 57, "level": 5}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "al or Not al or Not operation al) operation operation ) operation operation al) al) al) al) al) \n1 Mataagi - Yes Not No Not Yes Operational No Not no Not No Not No Not Bukomero operational operational operational operational operational operational T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "operational", "page": 57, "level": 8}}, {"headings_1": {"content": "Finance and", "page": 57, "level": 5}}, [{"headings_0": {"content": "operational", "page": 57, "level": 8}}, {"headings_1": {"content": "Finance and", "page": 57, "level": 5}}]], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 8}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Kateera - Yes Not No Not Yes Operational No Not No Not No Not No  \nNot Bukomero operational operational operational operational operational operational T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 8}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Kyomya - Yes Not No Not Yes Operational No Not No Not No Not  \nNo  \nNot Kyomya PDM operational operational operational operational operational operational", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Kayunga - Yes Not No Not Yes Operational No Not No Not No Not No Not Kyomya PDM operational operational operational operational operational operational", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Kitagenda - Yes Not No Not Yes Operational No Not No Not No Not No  \nNot Lwamata T/C operational operational operational operational operational operational PDM SACCO \n6 Lwamata Yes Not No Not Yes Operational No Not No Not No Not No Not Central - operational operational operational operational operational operational Lwamata T/C \nPDM SACCO \n7 Buninga - Yes Not No Not Yes Operational No Not No Not No Not No  \nNot Kyekumbya operational operational operational operational operational operational PDM SACCO \n\\| \n53 \n8 Kyekumbya - Yes Not No Not Yes Operational No Not No Not No Not No Not Kyekumbya operational operational operational operational operational operational PDM SACCO \n9 Buzibweera - Yes Not No Not Yes Operational No Not No Not No Not Not \n\\| No  \nKiboga T/C operational operational operational operational operational operational PDM SACCO \n10 Bamusuuta - Yes Not No Not Yes Operational \u201cNo Not \u201cNo \u201cNot No Not No Not Kiboga T/C operational operational operational operational operational operational \\|  \nPDM SACCO \\| \\|  \n\\| \n54 \nAppendix 11: Transfer of PRF to Un-licensed SACCOs SN Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}, [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}]], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registered", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 59, "level": 5}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 59, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "under Microfinance Institutions money lenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 59, "level": 5}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 59, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 59, "level": 1}}, {"headings_1": {"content": "registered", "page": 59, "level": 5}}], "page": 59, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ppmsaccon", "metadata": {"headings": [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], "page": 62, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\|  \n10 Kiboga Bamusuuta Bamusuuta Kiboga T/C 12  \nYes - \nDLG PDM SACCO  \nTOTAL  \n130 \nAppendix 13: Failure to carry out Wealth ranking of households  \nSN Vote Name Parish Name  \nWas wealth No. of No. of villages ranking carried villages where wealth out at parish ranking was level? carried out 1 Kiboga DLG Mataagi ward No 3 0 2 Kiboga DLG Kateera ward No 5 0 3 Kiboga DLG Kyomya No 6 0 [4 Kiboga DLG Kayunga No 4 0 5 Kiboga DLG Kitagenda ward No 4 0 6 Kiboga DLG Lwamata Central ward No 4  \n0 \n7 Kiboga DLG Buninga No 7 0 8 Kiboga DLG Kyekumbya No 5 0 9 Kiboga DLG Buzibweera ward No 4 0 10 Kiboga DLG Bamusuuta ward No 4 0 TOTAL \n46 \nSN Name of Parish Name of PDM SACCO Inconsistent \nExpected PRF HLG Flagship projects (UGX.) \\|  \n\\_  \n:  \n\\| 1. Kiboga DLG \\| Mataagi Mataagi Bukomero T/C Poultry  \n\\| - \u00bb", "metadata": {"headings": [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}, [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}]], "page": 62, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| PDM SACCO Piggery  \n\u00bb \ne Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiboga DLG Kateera Kateera - Bukomero T/C \u00bb Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PDM SACCO  \n\\|  \n\\| 3, Kiboga DLG \\|  \nKyomya - e \nKyomya Kyomya PDM Maize growing 100,000,000 SACCO e Beans growing  \n\\|  \n\u00bb Tomato growing  \ne Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kiboga DLG Kayunga Kayunga - Kyomya PDM e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO e Piggery  \ne Tomato growing  \nKiboga Kitagenda Kitagenda T/C L 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. DLG  \nLwamata e Piggery PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Lwamata e Piggery PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e Poultry  \ne Maize growing e Horticulture", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiboga DLG \\| Lwamata Lwamata Central - Lwamata e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Central T/C PDM SACCO  \ne Piggery  \ne Maize growing Fe Kiboga DLG Buninga Buninga - Kyekumbya PDM e Mango growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| SACCO  \ne Beans growing \u00bb Piggery  \ne Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiboga DLG Kyekumbya Kyekumbya - Kyekumbya e Piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO  \ne Maize growing e Beans growing \u00bb Bee keeping", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kiboga DLG \\| Buzibweera Buzibweera - Kiboga T/C e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \n\\_ \ne Piggery  \n\u00ae Produce dealing  \n.", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kiboga DLG Bamusuuta Bamusuuta - Kiboga T/C e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO  \ne Piggery  \ne Horticulture \nTotal", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 65, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of flagship Are the How many Numb How How Name Name SACCO projects per flagship enterprises erof many many of SACCO projects are PDM ofthe the consistent implementi enter enter farming with the ng flagship prises prises enterpri priority projects are ses are commoditi farmi from es selected ng the by the LG? enter priority prises commo dity list 1 Kiboga Mataagi Mataagi - Poultry, piggery, Partially 5 10 10 3 DLG Bukomero maize growing,  \nT/C PDM coffee growing  \nSACCO  \n2 Kiboga Kateera Kateera - Coffee growing, Partially 11 18 18 11 DLG Bukomero diary, Maize  \nT/C PDM farmers  \nSACCO  \n3 Kiboga Kyomya Kyomya - Maize growing, Partially 6 10 10 6 DLG Kyomya beans growing,  \nPDM tomato growing,  \nSACCO diary, goat rearing \n4 Kiboga Kayunga Kayunga- Poultry, Piggery, No 4 13 13 4 DLG Kyomya tomato growing  \nPDM  \nSACCO  \n5 Kiboga Kitagenda Kitagenda - Coffee growing, Partially 6 13 13 6 DLG Lwamata diary, piggery,  \nT/C PDM poultry, Maize  \nSACCO growing,  \nhorticulture \n6 Kiboga Lwamata Lwamata Poultry, piggery, Partially 4 11 11 4 DLG Central Central - diary, maize  \nLwamata growing and  \nT/C PDM coffee farming  \nSACCO  \nZ Kiboga Buninga Buninga - Diary, mango Partially 7 16 16 7 DLG \nKyekumbya growing, beans PDM growing, piggery SACCO and poultry \n8 Kiboga Kyekumbya Kyekumbya Piggery, Maize Partially 4 15 15 4 DLG = growing, beans  \nKyekumbya growing, coffee  \nPDM growing and bee  \nSACCO keeping \nAppendix 16: Failure to obtain an insurance policy SN. Vote Parish Name of  \nName of PRF \nName Name SACCO beneficiary \nLoan Amount If the loan is for a farming operation, did the borrower obtain  \n\\| an agriculture \\| \ninsurance policy under  \n\\| \n\\| the Uganda \\| Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 65, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiboga Mataagi Mataagi - Jackson Kiyaga 1,000,000 No DLG ward Bukomero T/C  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2; Kiboga Mataagi Mataagi - Mildred Nabatte 1,000,000 No DLG ward Bukomero T/C  \nPDM SACCO \n3, Kiboga Kateera Kateera - Zatuni Nakijjoba 1,000,000 No DLG ward Bukomero T/C  \nPDM SACCO \n4, Kiboga Kateera Kateera Kizza Grace 1,000,000 No - \nDLG ward Bukomero T/C PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiboga Kyomya Kyomya - Lugemwa 1,000,000 No DLG Kyomya PDM Christopher  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiboga Kyomya Kyomya - Rodgers 1,000,000 No DLG Kyomya PDM Ssebuuma  \nSACCO  \n\\|  \n%: Kiboga Kayunga Kayunga - Ssempijja 1,000,000 No DLG Kyomya PDM Richard  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiboga Kayunga Kayunga - Birungi Teopista 1,000,000 No DLG Kyomya PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kiboga Kitagen Kitagenda - Betty Namayega 1,000,000 No DLG da ward Lwamata T/C  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kiboga Kitagen Kitagenda David Musoke 1,000,000 No -", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DLG da ward Lwamata T/C Ssekitoleko PDM SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Kiboga Lwamat Lwamata Margaret 1,000,000 No DLG a Central - Nanyonjo  \nCentral Lwamata T/C  \nward PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12. Kiboga Lwamat Lwamata Patrick Musisi 1,000,000 No DLG a Central -", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Kiboga Bamusu Bamusuuta - Juliet Ssima 1,000,000 No DLG uta Kiboga T/C PDM  \nward SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. Kiboga Bamusu Bamusuuta - Yosamu Havuga 1,000,000 No DLG uta Kiboga T/C PDM  \nward SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Kiboga Bamusu Bamusuuta - Prossy Nakandi 1,000,000 No DLG uta Kiboga T/C PDM  \nward SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "18,000,000", "metadata": {"headings": [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 17: Reqgularities in project implementation  \nSN Vote Parish Name of Name Loan Loan Project Photo \nInspection Name Name SACCO of PRF Amount as Amount as Funded \nRemarks \nbenefic per SACCO per  \niary records household \\| \n\\|  \n\u2014 \\_  \n\\_ \nevidence  \nprovided  \n\\| \n1 Kiboga \\| Mataagi Mataagi - Jackson 1,000,000 1,000,000 Coffee \nCoffee garden DLG ward Bukomero \\| Kiyaga  \n\\| \nT/C PDM SACCO \ngrowing \non 2.5 acres seen as \\| approved by the \\| \\| \\|  \nSAACO board \\| \u00a9 \n\\|  \n\\| 2 Kiboga Mataagi Mataagi - Mildred 1,000,000 1,000,000 Poultry \nPoultry farm of DLG ward Bukomero Nabatte \nlayers breed T/C PDM  \nseen as \nSACCO \napproved by the SACCO board \n\\| \n3 Kiboga Kateera Kateera - Zatuni 1,000,000 1,000,000 Beans \nBeans farm on2 \\| \nDLG ward Bukomero Nakijjob T/C PDM a \ngrowing  \nacres seen as \\| approved by SACCO SACCO board. \n\\| \\| \n\\|  \n4 Kiboga \\| Kateera Kateera Kizza 1,000,000 1,000,000 Poultry \nPoultry farm of - \nDLG ward Bukomero Grace \nlayers breed T/C PDM  \nseen as \nSACCO \napproved bythe \\| SACCO board  \n\\| \n5 Kiboga Kyomya Kyomya - Lugem 1,000,000 1,000,000 Tomato \nTomato garden \n6 Kiboga Kyomya Kyomya - Rodgers 1,000,000 1,000,000 Maize", "metadata": {"headings": [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 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SACCO board \na a  \n8 Kiboga Kayunga Kayunga - Birungi 1,000,000 1,000,000 Piggery \nBeneficiary DLG Kyomya Teopist \nbought 1 Pig PDM a \nand 1 piglet SACCO approved by the SACCO board \n9 Kiboga Kitagend Kitagenda Betty 1,000,000 1,000,000 Piggery \nBeneficiary DLG a ward -Lwamata Namaye  \nT/C PDM ga  \nSACCO \n10 Kiboga Kitagend Kitagenda David 1,000,000 1,000,000 Coffee DLG a ward - Lwamata Musoke  \ngrowing T/C PDM Ssekitol  \nSACCO eko \nbought 1 female pig and installed ;  \ny ee a water system on the pig sty as A approved by the SACCO board \n\\| Coffee garden on 2 acres seen as approved by the SAACO board", "metadata": {"headings": [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}, [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": 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