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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nTHE FINANCIAL STATEMENTS OF KIBUKU DISTRICT LOCAL GOVERNMENT ON  \nFOR THE YEAR ENDED 30\" JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nLEE OT A na ii", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "VE", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nee ea \nBasis for OPINION  \n1 ss stn sass cxvasies sannes ene enasvas ncewavceeve cvs aves nay oveeaianaunsuayanee\u00a5an  \na anna \nKey Audit Malters  \n1 u. umso sas isttssnnnns soe cenneansensvaves rev eorenees sien sawuresede  \ndes Uvaseveasaveusuasneouivens \n1.0 Implementation of the Approved BUCGet.........ccccccccesecccessecesecssseecestusceeeessuevareaseaere 1 \n2.0 Management of the Government Salary Payroll  \n8 .......cccccccssssecscesceeseseeeceseesesscssaseees \nEIER cent Ot Wd Et  \n11 En EEE \n30 Uniecovered YLP and UWERP Funds  \n11 asus cwenne innen anne en \nGELEBT [EEE 12 EEE ne \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS)  \n12 nn.", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}, [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IE", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 TEE TITTEN \nManagement\u2019s Responsibility for the Financial Statements.  \n28 ...uuuennsnsssnennnnnnnnnnnnnnnnnennnennnnenn \nAuditor\u2019s Responsibility for the Audit of Financial Statements.....unneneennenennnnnsnennnnnennnnnnnnnn 28 Other Reporting Responsibilities...........ccccccccccsssssseccsseectseceeccessnseeeececeesceescceseceeesusuvsussnss 29 \nReport on the Audit of Compliance with Legislation  \n29 .........ccccsssccsceessceesnsececeeesesecneneecrssners \n5.0 Implementation of the Parish Development Model  \n29 .......cccccsccceseseceeesececenneseeeeesanens \nList of Acronyms \n\u2018Acronym \\_\\| \\| Meaning  \n.  \nDLG \\| District Local Government  \nN Government of ee \n\\_ Uganda = Se", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}, [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HCMS.", "metadata": 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Personnel Payroll system", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Ipps _ | | Integrated. Personnel Payroll system", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= ia International dards ( of Institutions | nn |", "metadata": {"headings": [{"headings_0": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Stan Supreme Audit LGFAM \nLocal Government Financial and Accounting Manual, 2007 \\|", "metadata": {"headings": [{"headings_0": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}, [{"headings_0": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAR _ Local Government Financial and Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR _ Local Government Financial and Manual, 2007", "page": 4, "level": 1}}, {"headings_1": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 4, "level": 2}}, {"headings_1": {"content": "LGFAR _ Local Government Financial and Manual, 2007", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I etchant Local Public Procurement Disposal \u2018Authority \\_LGPPDA \\| Government and  \n\\| Lower Local Governments  \n\\| Local Revenue  \n'MDAs. \\| Ministries, Departments \u2018Agencies. tl i", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 4, "level": 2}}, {"headings_1": {"content": "LGFAR _ Local Government Financial and Manual, 2007", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|MoES Ministry Education", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| _ of", "metadata": {"headings": [{"headings_0": {"content": "| _ of", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED \\_ of Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "| _ of", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ministry Finance,", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 4, "level": 2}}, {"headings_1": {"content": "| _ of", "page": 4, "level": 4}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u0131  \nFu. \\_MoGLSD '", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 4, "level": 2}}, {"headings_1": {"content": "| _ of", "page": 4, "level": 4}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_MoLG", "metadata": {"headings": [{"headings_0": {"content": "_MoLG", "page": 4, "level": 5}}, {"headings_1": {"content": "Ministry Finance,", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\| Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "_MoLG", "page": 4, "level": 5}}, {"headings_1": {"content": "Ministry Finance,", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Audit", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cc rept pel ol Lif eg  \nal al \\_NAA \u201cNTR \\| National Act  \n\\| Non-Tax Revenue  \n\\_OAG \\| Office of the Auditor General  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_PBS", "metadata": {"headings": [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nProgram Budgeting Sy \\_", "metadata": {"headings": [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}, [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PCA PDMS", "metadata": {"headings": [{"headings_0": {"content": "PCA PDMS", "page": 4, "level": 5}}, {"headings_1": {"content": "_PBS", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; Payroll  \n\u00a2 Deduction Consults Africa \u2018Management S System", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a .", "metadata": {"headings": [{"headings_0": {"content": "a .", "page": 4, "level": 1}}, {"headings_1": {"content": "_|", "page": 4, "level": 4}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 5}}, {"headings_1": {"content": "a .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_PDU", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Procurement & Disposal Unit \\_", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_PFMR\\_ I Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| : Secretary Treasury  \nPS/ST Permanent / Secretary to  \nTA Treasury Single Account  \n\\| TSSA \\| Treasury Sub Single Account  \n\\_UBA a4 Uganda Banker\u2019s Association  \nIUCF Uganda Consolidated Fund  \nUCLA \\| and Lender\u2019s Association  \n\\|UgIFT Uganda Consumer Intergovernmental Fiscal Transfers Results", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Program for", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\| UGX Uganda Shilling USMID r \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Support", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to Municipal infrastructure Development . 7  \non \\| \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KIBUKU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Kibuku District Local Government, which comprise the Statement of Financial Position as at 30\" June, 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kibuku District Local Government for the year ended 30\" June, 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kikuube 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. Iam 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 Kibuku 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, Kibuku had a budget of UGX.33,196,688,000 out of which UGX.31,263,235,761 was warranted as shown below; \nSN Details  \nBudget UGX \nWarrants UGX % age of warrants (A) By... (B/A) Recurrent (Wage 18,217,808,296 18,217,808,296 100  \nN Recurrent (Non-wage) 8,917,952,007 6,984,499,772  \nDevelopment 6,430,289,602 6,430,289,601  \n33,196,688,000 31,263,235,761\\| 94 \nOut of the total warrants of UGX.31,263,235,761, I reviewed expenditure on activities/outputs worth UGX.24,056,133,073 (77%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}], "page": 6, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Actual Cumulative Cumulati expenditure Actual ve %age (UGX) expenditure out of total warrants  \n\\|  \nWage expenditure (Payroll audit/FS- 17,698,827,501 17,698,827,501 55 audit)  \n2 Pension and gratuity  \nTheme area-PDM expenditure audited \n1,696,172,916 18,842,408,664 60 92,052,105 18,934,460,769 61 5 Focus area-Education grant - Formerly 721,745,924 19,656,206,693 63 SFG  \n6 Focus area-Microscale irrigation 324,538,911 19,980,745,604 64 projects  \n7 Focus area-UGIFT (Infrastructure) 2,412,511,769 22,393,257,373 72 8 Focus area-Water development grant 751,840,658 23,145,098,031 74 (Piped water, and Rural water and  \nSanitation grant)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}]], "page": 6, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[9 URF", "metadata": {"headings": [{"headings_0": {"content": "[9 URF", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 6}}], "page": 6, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], "page": 8, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "partners on the The performance of warrants for each of the programmes is shown in the effects  \nof the table below; \nshortfall and ensure that all budgeted Programme Approved Warrants % funds are budget fundi warranted. ng  \nHuman Capital Development \n1,140,000,000 \\| 234,094,643 21% Total  \n21% \nNo Observation Recommendation \\| (GAVI) be prevented  \nthrough  \nimmunisation. \nAs a result of failure to warrant the budgeted funds, the District could not fully implement the following;  \nMass immunization was not fully done within the district.  \ne \nThe Accounting Officer explained that activities budgeted under External financing can only be implemented when the funds are received from the donors. \n1  \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX.31,263,235,761 availed during the year, The  \nAccounting UGX.29,807,276,812 was utilized by the entity resulting in un-utilized Officer  \nshould warrants of UGX.1,455,958,949 representing utilization of 95% as shown follow up the in the table below;  \nmatter with MOFPED on the re- Programme Warrants Expenditure Variance %age voting of the un- perfor utilized funds and manc ensure that salary e  \narrears are cleared. Agro- 1,698,469,84 1,471,923,20 226,546,639 87  \nIndustrialization 2 3  \nI informed the Community 114,129,474 113,973,550 155,924 100 Accounting Officer Mobilization And \nthat the issue of Mindset Change  \ndelayed release of Development Plan 521,490,826 516,498,542 4,992,284 100 funds would be Implementation  \nbrought to the Governance And 1,416,844,45 1,416,456,27 388,189 100 attention of Security 9 0 MoFPED and the Human Capital 21,672,580,7 21,095,867,7 576,712,908 97 issue of release of \u201ceal Development 00 92 pension Integrated 577,346,078 571,026,543 6,319,535 99 excess Transport \nfunds will be \nInfrastructure And \nbrought to the Services \nattention of the Natural Resources, 1,003,243,57 1,003,049,46 194,112 100 respective Environment, 5 3 Ministries. Climate Change,  \nLand And Water  \nPrivate Sector 12,542,567 12,542,567 - 100  \nDevelopment  \nPublic Sector 4,246,588,24 3,605,938,88 640,649,358 85  \nTransformation 0 2  \nTotal 31,263,235,7 29,807,276,8 1,455,958,94 - 95  \n\u2018  \n61 12 9 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nNo Observation Recommendation Development  \nstaff received towards end  \nsalaries. of financial year and  \ncould not be  \nabsorbed.  \n3 Public Sector 640,649,358 Pension The entity had  \nTransformatio received more  \nn \npension funds than required so they could not absorb it.", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}, [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}]], "page": 8, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total 1,443,908,9", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], "page": 10, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "05 \nAs aresult of failure to utilize warrants;  \nSalaries for extension workers were not paid. e  \ne Some staffs were not paid their salaries. \nThe Accounting Officer explained that the funds were released late towards the end of the financial year, the district could not absorb these funds, and they were swept back. Furthermore, the entity received more pension funds than required. \n1.5  \nLack of appropriate performance indicators and targets in the  \nwork plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, The  \nAccounting 2016 states that the work plan of a vote shall indicate the key Officer  \nshould performance indicators to be used to gauge the outputs. \nensure that all activities  \nhave Part A of the performance contract for Accounting Officers outlines the  \nappropriate  \ncore performance requirements against which their performance performance should be assessed in regard to achievement of planned results. This indicators  \nand requires the Accounting Officer to be assessed on the extent to which  \ntargets  \nannual key performance indicators and targets are achieved for key  \nprojects and/or programs. \nI reviewed the approved work plan and sampled six (06) outputs with twenty-five (25) activities and noted the following; \nAll activities had clear performance indicators and targets. e  \nDetails in appendix 2. \nTable showing performance indicators and targets  \nCategor No No. of No of Expenditu % y of of Activitie activiti Quan outputs activ \\|s with es tifica ities clear withou tion in perform t clear of the ance perfor outp outp indicato mance uts uts rs and indicat  \ntargets ors  \nand  \ntargets \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}, [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}]], "page": 10, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I assessed the implementation of nine (9) outputs with twenty-eight The  \nAccounting (28) activities worth UGX.5,385,719,569 and noted that;  \nOfficer should is advised to engage e Nine (9) outputs twenty eight (28) activities and expenditure the  \nrelevant worth UGX.5,385,719,569 were fully implemented. Details in authorities  \nfor Appendix 2. reliable road equipment to Table showing performance indicators and targets.  \nenhance implementation of Category No. of No of No.of No of No of Expenditure planned road of output activiti Activiti activiti activi Amount (UGX) works.  \noutputs s es in\\| es es ties  \nassess the fully partiall not \nIn addition, the ed output imple y imple  \nAccounting Officer ts s mente implem ment  \nshould fast track 9 d ented ed implementation of Fully 28 00 00 5,385,719,569  \nimplemen all planned ted activities for outputs \\|  \nachievement of the Partially 00 00 \\| \u00a9 00 00 \\| 0 intended service implemen", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted  \nfaut outputs 00 is 00  \n00 00 00 0  \nimplemen  \nted  \noutputs  \n\\|  \nTotal 9 28 28 \u0131 \\| 00 5,385,719,569 \\| \n1.6 Delive of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Other service delivery areas.  \nI sampled two (2) activities with a total expenditure of UGX.164,500,000. Below is a summary of my findings details of which are provided below. \nNo Progra Activity Total Pictorial evidence Summary of Audit Managem mme details expenditure  \nfindings conclusion ent (UGX) (Time, (Time, Response Quality,  \nQuality,", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}, [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "le", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2023. These were captured as new records in my determination of the updates of the District wage bill. payroll going forward. A follow-up The summary of the validation exercise is shown in the table below;  \nof the affected staff should immediately Details  \nNo. of Annual base be made by Individ (UGX) management to uals  \nhave them access Number of staff as per the payroll (June 1,636  \n17,304,669,528 the payroll. 2023)  \nValidated as follows;  \nTotal number of staff verified 1,239 12,941,883,072  \n(complete/fully verified) (A)", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 13, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Partially verified (individuals whose 366 4,114,532,124 information availed at the physical  \nverification did not fulfil all the  \nrequirements) (B  \nNot verified (appeared for validation but  \n2 19,755,912 not verified) (C)  \nThe total number of individuals who did  \n29 1,496,705,100 not appear for headcount (no-shows)  \n(D) (Accounted for and not accounted  \nfor)  \nSubtotal (A+B+C+D)=E 1,636 18,572,876,208 Employees who appeared for head count  \n7 89,820,552 but were not on payroll-New records (F)  \nOverall total covered (E+F)\\*\\*  \n1,614 17,146,235,748 \nThe following observations were made; \nNo Observation Recommendation \nd) total of 29(1.8%) employees on the payroll did not appear for the validation and were categorized as follows; \ni. \n06 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons, which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n16 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \ne) 07 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the two affected officers reported for payment past retirement age are still on payroll because the IPPS shows different dates of retirement, which are ahead hence management, has written to the Ministry of Public Service to rectify the", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}, [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}]], "page": 13, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anomaly.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details  \nA total of 218 employees on the payroll had inconsistencies in their The  \nAccounting dates of birth, captured in the payroll and data captured by NIRA on \\| Officer  \nshould \nthe National IDs. The information is critical in the identification of an engage the affected individual.  \nstaff and ensure \nthat employee Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and updated  \nand \nretirement procedures. Where the errors in dates of birth increase the brought to the length of service, it may lead to the irregular extension of employee attention of the service. \nMinistry of Public Service within a \nThe Accounting Officer explained that the process of having dates of specified  \ntimeline \nbirth for staff corrected has been and is still on going. However, there for  \nappropriate are always delays because of the many stakeholders involved that is action  \nministry of public service in consultation with NIRA.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}, [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}]], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of The  \nAccounting the payroll including planning, budgeting and payments for the period Officer should put in of four years (2019/2020-2022/2023).  \nplace controls to ensure that non- \nI noted that;  \nstatutory deductions \nare", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}, [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Over-remittance of UGX.120,991,920 and under-remittance of accurately UGX.13,074,660 of statutory deductions were made by the entity computed  \nand \nNo \\| Observation Recommendation remitted as provided in the interface file from Ministry of Public Service \\|  \nsince it comes as a read only document as per the attached schedules. \ng) Delayed deletion of employees from the payroll", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}, [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tt 4", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that UGX.42,021,694 was paid to 19 staff who had either been The  \nAccounting retired, transferred, absconded or died.  \nOfficer should initiate a process of These resulted into financial loss to government.  \ndeleting names still on the payroll and The Accounting Officer explained that the affected retired staff would effect  \nimmediate have deductions of overpaid funds recovered from their gratuity recovery of excess benefits. payments made. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ny", "metadata": {"headings": [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment  \nReview of the establishment revealed;  \ni. Out of 486 approved positions, a total of 222 positions were I advised the filled leaving a gap of 282 vacant positions.  \nAccounting Officer ii. The entity did not have an approved and costed staff to  \ncontinue establishment for primary, secondary and tertiary institutions engaging  \nthe while the staff structure for health facilities issued by Ministry District  \nService of Health was not incorporated into the district approved Commission, structure.  \nMinistry of Public Service and Ministry The Accounting Officer revealed that the District has not been cleared of Finance for by MoFPED to recruit new staff due to wage budget shortfalls.  \nclearance to recruit new staff to fill the \\| staff gaps. nw \nEmphasis of Matter  \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0  \nUnrecovered YLP and UWEP Funds  \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX.1,681,519 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme. \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}, [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 6}}, {"headings_1": {"content": "ny", "page": 15, "level": 2}}], "page": 16, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Planned", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], "page": 18, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1  \nConstruction of Seed schools in Kibuku DLG \n2  \nUpgrading of Lwatama i HC II to HC III  \n3  \nExtension of piped water system to Kamodo Villages \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nThe District received UGX.2,788,259,920 less the budgeted Of UGX.2,904,638,153 representing (96%) performance.  \nThe District processed the land titles for the one (01) kirika Seed school UGIFT projects worth UGX.2,136,901,769 being implemented.  \nThey undertook monitoring of the projects evidenced by monitoring reports as evidence of monitoring the implementation UGIFT activities.  \nOn inspection of the ongoing Kirika,, Kabweri, Kasasira, Seed Secondary School construction project, I observed that all structures were already being roofed, fixing of doors, internal and external plastering were progressing well.  \nAnd up-grade of Lwatama Health Centre III and Staff House were 100% complete and were done \nProjects Funds Expenditure Unspent %age of released (UGX) (UGX) funds absorbed Kirika Seed Schools 1,445,531,546 1,445,531,546 0 Kabweri\\_ Seed Secondary School 340,500,000 0 340,500,000 0 \\| seals Seed Secondary School 340,500,000 \n0 340,500,000 \\| 0 UP-grade of Lwatama HCIII 280,554,687 280,554,687 \n0 \\| 100 Extension of piped water system to 100,619,000 100,619,000", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}, [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}]], "page": 18, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 0 100", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kamodo Villages Total \n2,507,705,233 1,826,705,233 681,000,000 57.3 \u2018\\| \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are partially implemented.  \noe Kabweri Seed Secondary School  \no Kasasira Seed Secondary School \nThe Accounting Officer stated that the delay in completing UGIFT funded projects for Education and Health is due to delays in concluding the high breed procurement, which is usually, conducted by lead local government in particular region. The conclusion of procurements is usually done by March/April hence the contractors have three months to execute the works. \nRecommendation  \nThe Accounting Officer should follow-up with MoFPED to re-vote these funds for implementation of pending activities. In addition, the Accounting Officer bring the issue of delays in the hybrid procurement process to the attention of the relevant", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}, [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "authorities.", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.2.3.2 Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table below; \nActivity Standard %age budget allocation as per guidelines  \n\\| Repair of medical equipment  \n20%  \nReplacement of small medical equipment and medical  \n20%  \nfurniture.  \nUpgrade and new construction including Geotechnical  \nInvestigation on the selected sites \nActivity Budget Amount %age Standard %age budget %age budget allocation budget Variance allocation \nas  \nper guidelines \nB=(A/Total budget) Repair of medical equipment  \nReplacement of small medical  \nequipment and medical furniture.  \nUpgrade and new construction including  \n471,644,931.  \nGeotechnical Investigation on the  \nselected sites  \nMaintenance of buildings  \nCompletion of unfinished structures  \nProvision of auxiliary structures for  \nsupport services \nTotal 471,644,931 471,644,931 \nNone budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer explained that the district had not planned for purchase of essential medical equipment because the maternity wards were not complete and in the same financial year, they received over 100 beds and mattresses from Ministry of health, which were distributed to all facilities including Kasasira and Tirinyi HCIII. However, in the financial year 2024/2025 the District has prioritized purchase and maintenance of essential medical equipment. \nRecommendation \nThe Accounting Officer should ensure that budget allocations are in line with the minimum requirements according to Ministry Guide lines. \n4.2.3.3 UGIFT Projects implemented on untitled Land  \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district council did not have land titles for UGIFT projects worth UGX.4,599,713,737 implemented as shown in the table below; \nProject Land Location Land Contract Payments size Amount \nFor example, there no land for the football pitches, this delays the services to be", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}, [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Management explained that efforts have been made to process the school land titles, and that since then Kirika Seed has gotten a land title, Kabweri, and Kasasira Seed Schools would also get in due time. \nHowever, management revealed that there is a challenge of shortage of funds for titling of these pieces of land, in addition land title for Kabweri and Lyama maternity wards were secured. In the coming financial year 2024/2025, the District will prioritize titling of land for Lwatama and Nalumbemba HCIIIs.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}, [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}]], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should fast track the processing of the pending land titles and ensure that the land required for the football pitches are secured before infrastructure is invested. \n4.2.3.4  \nExtension of the contract more than two times of Bau Technical Services Limited  \nIn accordance with the Public Procurement and Disposal of Assets PPDA Act, 2003 and PPDA Regulation, 2006 a contract cannot be extended for more than twice. However examination of the contract documents, revealed that Lab- Plus (U) Ltd was awarded a contract to construct Kasasira Seed School and Kabweri Seed School on both located at Kibuku District on 06/06/2019 at a contract sum of UGX.3,982,573,500 of procurement file MOES/UGIFT/WRKS/18-19/00119 LOT 23 \nThe contract has been extended more than twice, it was therefore expected that works would be duly completed by 30/06/2021 and this was not possible and the percentage of works completed is about 95. \nIn the circumstances at hand, where the contract with Lab- Plus (U) Ltd has been extended more than two times and yet the works are still on going, the contract should have been terminated. \nDuring audit inspection the schools had been occupied despite incomplete works after a long time of waiting, this delayed the service delivery to the intended users of the facilities and made it difficult to apportion blame of the damages of the project when the time of payment of retention comes. \nThe Accounting Officer stated that this was because of COVID period, which could not allow the contractor to accomplish the stated works in time; however, the works of Kabweri and Kasasira seed are at 95% and now the  \nworks of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}]], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SN | Project Inspection Pictorial Evidence =", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u Recommendation Remarks  \n1 Construction of During \nThe Accounting Kirika seed inspection time \nofficer should Secondary school the percentage \nensure that he gets was 70% \nto the contractors The Accounting \nand have the Contract Officer activities expedited. amount: explained that  \nUGX.2,581,306,333 the contractor is  \nself  \n:  \n\\\\  \noverwhelmed  \n' Photo showing state of Kirika  \nAmount paid to\\|and this has \\|) seed school  \nfnesection dave: affected the \\|  \nUGX1,445,531,546 performance of  \nthe contractor  \nand at one time,  \nthe contractor  \nhad abandoned  \nthe site.  \nConstruction of During \nThe Accounting Kabweri seed school inspection time  \nofficer should ensure the percentage  \nthat he gets to the Contractor: Bau was 95% \ncontractors and Technical Services \nhave the activities Limited", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}, [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expedited.", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contract  \n\\| amount: \n\\|", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.1,991,286,750", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\} \nConstruction of During", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}, [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| The Accounting", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kasasira seed inspection time \\| \n\\| officer should ensure \\| a ea  \nschool the percentage) \\|  \nthat he gets to the 95% \\| foceaiencme sae nag contractors and \n4  \nUh  \nwas  \n\\_ Contract \n\\| have the activities amount: \\| expedited. \\|  \n\\|  \nUGX.1,991,286,750 \\| \\| \\| \n\\| \\| \nAs a result, intended education and health service delivery was delayed. \n4.3 Education Development Grant  \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.771,963,867 for the construction of classroom blocks, stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction 2,574,180 De  \nThe toilet is existing Not commissioned of a 2  \na cere  \ncompleted in time , delays service Classroom  \nFa not commissioned delivery  \n; \nblock at St. \n\\| Reet ee not in use Luke Kiryolo \nats) all RF N", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}]], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "p/s", "metadata": {"headings": [{"headings_0": {"content": "p/s", "page": 25, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i = it", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "{| {jf _|", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Construction \\| 25,198,605  \nThe toilet  \nis existing \nShould be officially of 5 oe \\_.4\\|  \nstance  \ncompleted in time commissioned and ,  \npit latrine at  \na \\|\\| not commissioned handed to the", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}, [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}]], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kalampete", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pe but the children school authorities p/s  \nschool is using the \n", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}, [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at  \n\\| Mesula C.O.U Ber p/s  \n=", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "facility.", "metadata": {"headings": [{"headings_0": {"content": "facility.", "page": 25, "level": 6}}, {"headings_1": {"content": "Kalampete", "page": 25, "level": 6}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Complete.", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Not commissioned The class rooms but the pupils have should  \nbe already occupied the commissioned and class rooms.  \nhanded over to the The window school  \nfasteners not very management strong. Officially to avoid blame game in case of the development of the problem in the building in terms of payment \nof retention fee.  \nAt the time of The fasters should inspection, works be replaced Classroom were substantially  \nblock at  \nComplete The class rooms Mesula P/S  \nNot commissioned should be but the pupils have commissioned and already occupied the handed over to the class rooms. school  \nThe window management fasteners not very Officially to avoid strong. blame game in case of the development of the problem in the building in terms of payment \nof \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Construction 82,574,180 of a 2  \nClassroom  \nblock at St.  \nLuke Kiryolo  \np/s", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "retention fee.  \nThe toilet is existing Not commissioned Completed in time delays service not commissioned delivery  \n,  \nnot in use \nt \nNo. Project Total Pictorial evidence Summary of Audit conclusion details expenditure findings (Existence, (UGX) (Existence, Timeliness, Timeliness,  \nQuality,  \nQuality, Quantity, Quantity, Cost Cost and and \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at \nFunctionalit  \nFunctionalit \nThe toilet is existing Should be officially Completed in time commissioned and :  \n-  \nnot commissioned handed to the , \n,  \nMesula ce] BS school authorities C.O.U p/s Se:", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nDelay commissioning of the projects delays service delivery to the intended users of the facilities \nThe Accounting Officer explained that the contractor will be compelled to replace the fasteners that were found defective before retention is paid. For structures not yet commissioned, arrangements are going to be made so that they are expeditiously commissioned and handed over to the respective school management teams. \nRecommendation \nThe Accounting Officer should engage the contractor to correct the identified defects and also ensure that all the completed projects are commissioned within the financial year of completion to serve the purpose. \n4.4.2.3 Encroachment on the school land \nRegulation 58(4) of the Local Governments Financial and Accounting Regulations, 2007 requires that the properties and assets of a local government shall be properly registered, titles issued, and valued for both movable and immovable properties and assets. \nTreasury Instructions (TAI) 2017 16.11.1, require accounting officer at the end of each financial year, to carry out Boards of Survey of non-current assets held by the Entity to ascertain their status, value and the legality of the ownership \nGuideline 2.3.1 of Simplified guideline on budgeting, accounting and reporting for Secondary School requires that a school should have records of school Assets like Asset registry, titles and copies of log books. \nDuring audit of Kibuku District Local Government on school facilitation Grant i \nfor land processing of titles, however, we have advised them to engage the stakeholders and also the district to plan under DDEG funding to address the challenges. \nRecommendation  \nThe Accounting Officer should budget for and have the land surveyed, titled and valued. \n4.5 Micro Scale Irrigation  \n4.5.1 Budget performance  \n4.5.1.1 Funding of Micro-Irrigation program  \nA review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.334,135,159 out of UGX.334,135,159 budgeted. All of the funds received UGX.334,135,159 were spent on complementary activities. \nPositive observations  \ne There was regular allocation of program expenditure by category.  \ne There was adequate mobilization and training of farmers.  \ne There was full accountability for all funds released to individuals for Micro-scale irrigation activities. \n4.5.1.2 Absorption of Micro-Irrigation program  \nOut of the total program receipts of UGX.334,135,159, UGX.321,107,911 (97%) was utilized by the entity at the time of audit resulting into unspent balance of", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}, [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}]], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.13,027,248(4%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorption (as per  \nayment file  \nA IB cc c D/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}, [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}]], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|Quarterone 83,533,790] oT of DD N", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter 35370) SB \u2014 \\| [Total 334,135,160 334,135,159 321,107,911 13,027,248.\\| 96 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nadministrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nHowever, review of the expenditure vouchers revealed that the district spent a sum of UGX.8,977,000 on ineligible activities as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Invoice Description Payment Supplier Expenditure Number Date Mbayo PRO-031-06- Travel to Entebbe to pick material from 6/28/2023  \nMicheal 130,000 2023 ministry \\_ 731895  \nPDN-012-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,682,500 2022 works under production  \nEmma 838794  \nPDN-O11-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,317,500 2022 works under production  \nEmma 838794  \nPRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda  \n12,000 2023 dept. Limited PRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda 835,000 2023 dept. Limited = PRD-04- Facilitate caring out training of farmers 6/15/2023 Bonyoko Fred 3,000,000 31MAY2023 on bee keeping in kituti sub county  \n823635", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 31, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[8,977,000", "metadata": {"headings": [{"headings_0": {"content": "[8,977,000", "page": 31, "level": 3}}, {"headings_1": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}], "page": 31, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], "page": 35, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I noted that Kibuku DLG received UGX.92,052,105 for PDM coordination activities and all the Accountability was in place.  \noe That all the 20 sampled beneficiaries who accessed loans before 5th June, 2023 were selected through the PDMIS. \n5.3 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n5.3.1 Planning and Budget Performance  \nI reviewed the Kibuku District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Alignment of the District Budgets to the PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the Kibuku District budget and work plans revealed that no priorities were received from sub counties and town councils and thus none were incorporated in the entity's budget and work plans. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that it is true that the priorities from Sub Counties/ wards were not incorporated in the District\u2019s budget and work plans and that this was because PDM came at the time when the District had approved the budget and work plans. \n(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, I noted that all the 92 SACCOs received PRF in the last quarter. All the 92 SACCOs received their last installment in the last month of F/Y 2022/23 as shown in table below. \nDate of  \nNo. of PDM Amount paid on Remarks  \nrelease SACCOs paid the date  \non the date  \n22/6/2023 92 3,675,000,000 Funds were received late", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}, [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}]], "page": 35, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/6/2023", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,700,000,000 Funds were received late \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nI informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \n5.3.1.3 Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I note that 8 SACCOs had disbursed UGX.251,450,000 (30%) out of the PRF received of UGX.832,312,805 leaving UGX.580,862,805 (70%) undisbursed. Details are in the Table below/ \nParish PDM SACCO Total PRF Total %age Remarks N Name Name received Disburse disburs (2021/2022 & ments ed", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}, [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}]], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023) (Loans)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) (C) = (B/A) \n\\| DISTRIC WARD KIBUKU PDM  \nof Parish Revolving T SACCO Fund KIBUKU KUJJI KUJJI WARD \\| 106,938,135 31,000,000 29% Low disbursement DISTRIC WARD TIRINYI PDM  \nof Parish Revolving T SACCO Fund MOLOKOCHOMO 107,408,213.51 31,000,000 29% Low disbursement KENKEBU PDM .00 of Parish Revolving SACCO  \nFund  \nKIBUKU KADAMA KADAMA WARD 107,405,768 31,000,000 29% Low disbursement DISTRIC WARD KADAMA PDM  \nof Parish Revolving T SACCO Fund \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer stated that some banks did not transfer funds to beneficiaries\u2019 accounts on one by one basis. However, management promised to engage the banks to transfer funds to all beneficiaries\u2019 accounts on one by one basis to ascertain the time the person received the funds. \nThe Accounting Officer should always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer ce  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], "page": 37, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe  \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District Parish and SACCO level and made the following observations; \nSN Observations Recommendation Structure  \nParish  \nI reviewed the operations of the PDC in the 10 The", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development sampled PDM SACCOS, and noted the following; Officer  \nshould Committees \\|e Out of the 10 sampled PDCs, 3 did not ensure that PDCS", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "prepare parish priorities and action plans carry out their for the FY 2022/2023.  \nfunctions inline the e None of the PDCs prepared parish 5-year PDM guidelines and", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ensure that the e Funding received of UGX.750,000 per PDC PDCs receive funds SACCO was inadequate to facilitate the as guided. activities of the PDCs. However out of the  \n10 sampled PDCS, two PDCs received  \nUGX.500,000 instead of UGX.750,000  \nprovided in the guidelines. \nThe Accounting Officer explained that during the transfer of funds, there was a system error on the two wards and we are yet to transfer to these two wards. \n", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}, [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. General  \ne All SACCOs held a general meeting and all  \nThe Accounting Meetings by SACCOs held their first general meeting in Officer should PDM SACCOs more than 1 month after their registration.  \nsensitize SACCO leaders to ensure The Accounting Officer explained that this was AGMs are timely due changing of guidelines.  \nheld and all SACCO members  \nare trained as per the", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "byelaws.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3, PDM SACCO e10 sampled PDM SACCOs with fully The Accounting Board  \nconstituted Boards did not hold regular Board Officer  \nshould meetings. sensitize SACCO e The members of the board did not fill in leaders to ensure expression of interest forms prior to being SACCO boards are elected board members.  \nfully constituted.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Additionally", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer revealed that SACCO MoPFED should \nSN Governance Observations  \nRecommendation Structure  \ncommittees were established but not fully Additionally functional due to lack of facilitation like it is with MoPFED  \nshould PDCs,  \nincrease on the funds provided for administrative", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}, [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}]], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operations.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 39, "level": 6}}, {"headings_1": {"content": "Additionally", "page": 38, "level": 2}}], "page": 39, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sampled SACCOs with signed PRF Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "financing agreements. However, the that Resident State Resident State Attorney did not sign Attorney witnesses PRF forms as a witness as required by PRF", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "financing", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the guidelines agreements signing before funds are \nThe Accounting Officer explained that PRF received. was transferred to SACCOs without PRF \nfully signed financing agreements witnessed by Resident State Attorney. \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting - \nHouseholds & 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": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the e  \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Insurance \u00b0 20 PRF beneficiaries out sampled 20 who carried out The", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Policy for farming enterprises in 10 PDM SACCOs did not obtain Officer  \nshould Farming agricultural insurance policies from UAIS.  \nengage the relevant", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "stakeholders on the Lack of recourse in form of insurance will expose the matter and also farming enterprises to the adverse effects of climate sensitize  \nthe change and may result into failure to recover the loan SACCO  \nfunds. management about the matter.  \nThe Accounting Officer explained that failed to obtain an  \ninsurance policy because of the cost implication involved  \nyet the President was very clear that no money should  \nbe charged from the PRF beneficiaries.  \n\\| Operation Paragraph 3.0 of the Users Handbook for the PRF Under The  \nPDM of  \nthe PDM Pillar 3 - Financial Inclusion October 2022 provides Secretariat should SACCO  \nthat each Parish shall have a PDM SACCO and a PRF \\| ensure  \nthat Bank  \ndesignated bank account for that PDM SACCO, in a\\| guidelines are also Accounts branch of a supervised financial institution that is provided earlier convenient for the members of the PDM SACCO.  \nprior to I noted that;  \nimplementation of e By the time of the first general meeting, the projects.  \n10 PDM SACCOs had already received  \nfunds contrary to procedures. \nThe Accounting Officer explained that this was caused by constant change of guidelines. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files (you can obtain this from the SACCO, CAO, or DCO) and carried out physical inspections where I observed the following; \ne Two (2) beneficiaries in 2 PDM SACCOs had implemented different projects.  \ne One (1) beneficiary had not yet implemented his project by the time of inspection. Refer to appendix 3. \nFailure to implement the funded projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}, [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to failure by MAAIF to provide the guidelines on enterprises. Management requested that a review of the enterprises selected is harmonized with those at District level. \nRecommendation \nThe PDM Secretariat should revisit the flagship projects so that they are favorable to the District. \npar \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Orig", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AUDITOR GENERAL  \n> \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}, [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}]], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appe ndix 1: Performance of Local Revenue  \nNo Source  \nApproved budget Actual Collections Variance \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[a Tax Revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Services Tax > 98,832,710 89,080,750 \\| 9,751,960 2\\_\\_\\| Land fees  \n5,279,000 = 5,279,000 3 Business Licenses  \n16,528,000 6,272,000 10,256,000 \\| = 4 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16,472,000 103,000 16,369,000", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenues  \n10 Administrative fees and licenses \n31,215,000 = 73,056,100 \\| Total Revenue 168,326,710 168,511,850 (185,140 \n39 \nAppendix 2: Appropriate performance indicators and Implementations of Outputs  \nSN Program Sub-program PIAP (Program Budget Output Amount Spent Total Number of Number of", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX (\u2018000\u2019) Number of activities activities Action Plan) Output  \nActivities in fully fully the output implemente implement \n1 12-Human Capital 01-Education,Sports \nd.  \ned. 320003-Assets and 721,745,924  \nDevelopment. and skills Facilities \n2 06-Natural 03-Water Resources \nManagement  \n000006-Planning 751,840,658 Resources, Management and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}]], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services  \nClimate Change,  \nLand And Water  \n3 12-Human Capital 02-Population 1203010513 Service 000006-Planning 708,512,740 Development. Health, Safety and Delivery Standards and Budgeting  \nManagement disseminated and services \n4 12-Human Capital 01-Education,Sports Development. and skills \nimplemented.  \n320159-Secondary 2,242,511,769 1 1 Education Services  \n5 01-Agro- 01-Institutional 000006-Planning 92,052,105 Industrialization Strengthening and  \nand Budgeting  \nCoordination  \nservices  \n6 01-Agro- 02-Agricultural 010008-Capacity 324,538,911 Industrialization Production and Strengthening  \nProductivity  \n7 09-Integrated 04-Transport Asset  \n260002-District 65,872,200  \n,  \nTransport Management Urban and  \nInfrastructure And  \nCommunity Access  \nServices Road Maintenance  \n8 18-Development 04-Accountability 000023-Inspection 78,000,000  \nPlan Systems and Service  \nand Monitoring  \nImplementation Delive  \n12-Human Capital 02-Population  \nDevelopment. Health, Safety and  \nManagement  \nTotal \n000006-Planning 400,645,262  \nand Budgeting  \nservices  \n5,385,719,569 28 27 \\| \n40 \nAppendix 3: PDM  \nVote Parish Name Name Name of Loan Loan Project Status of the project Remark Name  \nof PRF Amount as Amount as funded  \nSACCO beneficiary per SACCO per  \nrecords  \nhousehold  \nevidence \n1 \\|Kibuku DLG IBUSETA PARISH \\|BUSETA BUSETA Taizula 1,000,000 1,000,000 Cassava  \nHas not PDM SACCO Issa growing planted cassava because of fear of the dry season which  \nis", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}, [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "approaching.", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], "page": 45, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Waiting for first planting season \n2 \\|Kibuku DLG \\|BUSETA PARISH \\|BUSETA BUSETA Namugw 1,000,000 1,000,000 Cassava  \nDiverted from PDM SACCO a Kevin growing cassava growing to Dairy farming \n41 \ncy \nWEINS \\|Wdd Auynod 000\u2019000\u00b0T 000\u00b0000\u00b0T \nKIBUKU DISTRICT LOCAL GOVERNMENT P.O. Box 150,  \nMBALE- UGANDA. \nDATE. 215\" DECEMBER, 2023. In any correspondence on  \nThe Republic of Uganda  \nThis subject, please quote CR/156/1 \nAuditor General  \nKampala. p PO \u201e80x 7083, KAMPALD-", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}, [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}]], "page": 45, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE:", "metadata": {"headings": [{"headings_0": {"content": "RE:", "page": 47, "level": 5}}, {"headings_1": {"content": "approaching.", "page": 45, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Reference is made to the above captioned subject. \nPlease, acknowledge receipt of Adjusted Financial Statements for the Financial Year,", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}, [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}]], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Samuel Ruhweza Kaija\\_  \nCHIEF ADMINISTRATIVE OFFICER", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Copy:", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary, Ministry of Finance Planning & Economic Dev\u2019t", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Permanent Secretary, Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Accountant General \nDistrict Chairperson  \nResident District Commissioner.", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}, [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}
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