diff --git "a/reports/chunks/Kiruhura District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Kiruhura District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kiruhura District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIRUHURA DISTRICT LOCAL GOVERNMENT \\| \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORI", "metadata": {"headings": [{"headings_0": {"content": "ORI", "page": 1, "level": 2}}], "page": 1, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nay", "metadata": {"headings": [{"headings_0": {"content": "Nay", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI", "page": 1, "level": 2}}], "page": 1, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nContents", "metadata": {"headings": [{"headings_0": {"content": "Nay", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI", "page": 1, "level": 2}}, [{"headings_0": {"content": "Nay", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI", "page": 1, "level": 2}}], [{"headings_0": {"content": "Nay", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Nay", "page": 1, "level": 2}}], "page": 2, "document_name": 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2}}, {"headings_1": {"content": "eu", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IY", "metadata": {"headings": [{"headings_0": {"content": "IY", "page": 3, "level": 3}}, {"headings_1": {"content": "Sala.", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "IY", "page": 3, "level": 3}}, {"headings_1": {"content": "Sala.", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IST] JO", "metadata": {"headings": [{"headings_0": {"content": "IST] JO", "page": 3, "level": 2}}, {"headings_1": {"content": "IY", "page": 3, "level": 3}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SOIA IA", "metadata": {"headings": [{"headings_0": {"content": "SOIA IA", "page": 3, "level": 3}}, {"headings_1": {"content": "IST] JO", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nONT : FINANCIAL REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "SOIA IA", "page": 3, "level": 3}}, {"headings_1": {"content": "IST] JO", "page": 3, "level": 2}}, [{"headings_0": {"content": "SOIA IA", "page": 3, "level": 3}}, {"headings_1": {"content": "IST] JO", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], "page": 4, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "THE \nSTATEMENTS OF KIRUHURA DISTRICT LOCAL FOR THE YEAR ENDED 30\"\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kiruhura 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 Kiruhura 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": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kiruhura 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 the District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.30,507,548,181 out of which UGX.29,030,414,650 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget [gas Tier % funding UGX", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "metadata": {"headings": [{"headings_0": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Recurrent (Non-wage)", "metadata": {"headings": [{"headings_0": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,8: 812,66 697,525", "metadata": {"headings": [{"headings_0": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,12 507, 127,756,580 548 4,927, 4 756, 96% \n75% 548,53 533, =! a 85% 3 Development", "metadata": {"headings": [{"headings_0": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}, [{"headings_0": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "metadata": {"headings": [{"headings_0": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}, {"headings_1": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \nOut of the total warrants of UGX.29,030,414,650, I reviewed expenditure on activities/outputs worth UGX.22,856,376,995 (79%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}, {"headings_1": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, [{"headings_0": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}, {"headings_1": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| SN Details", "metadata": {"headings": [{"headings_0": {"content": "| SN Details", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aa expenditure Cumulative Actual Cumulative \\| (UGX) expenditure out of total \nwarrants", "metadata": {"headings": [{"headings_0": {"content": "| SN Details", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| SN Details", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L,", "metadata": {"headings": [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wage expenditure 17,127,339,641 17,127,339,641 59% \n2 PDM expenditure audited 56,031,716 17,183,371,357 59% 3 Education grant - Formerly SFG \n475,833,398 17,659,204,755 61% 4 Micro-scale irrigation of projects 216,205,103 17,875,409,858 62% ie UGIFT (Infrastructure) 3,184,218,516 21,059,628,374 73% \\| 6 Water development grant (Piped water, 664,359,677 21,723,988,051 75% and Rural water and Sanitation grant) \\_\\| \n7 URF Road rehabilitation maintenance \nar \u2014 22,290,182,523 va DDEG 514,125,327 \\_22,856,376,995 79% \\| Total of the utilised warrants audited 22,856,376,995 \n1", "metadata": {"headings": [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}, [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}], [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L_", "metadata": {"headings": [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.29,030,414,650 in the financial year 2022/2023, \nNo Observation Recommendation. - \nSource Approved Actual Variance collections. budget \u2018UGX\u2019 Collections \u2018UGX\u2019 \n\u2018UGX\u2019 \nTax Revenues 523,596,700 266,100,942 257,495,758 \nNon-Tax 728,236,300 372,247,977 355,988,323 Revenues \nTotal Revenue 1,251,833,000 638,348,919 613,484,081 \nThe District collected revenue from LST, rent and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \nActivity \nPurpose of the Budget Amount un-implemented \nactivities \n000014- Motor vehicle To ease movement 100,000,000 Administrative acquisition for supervision and \nand Support monitoring \nService \nLocal revenue To transfer local To improve service \n513,484,081 to \nLLGs revenue to LLGs delivery transferred \nThe under collection of local revenue was attributed to the following; \nSlow recovery of the economy from the COVID 19 effects which has e \naffected collections from trading licenses. Failure to revalue properties for property tax. e \nThe Accounting Officer explained that a number of steps had been taken up to improve revenue collection such as; enrolling on IRAS which will lead to improvement of local Revenue collection, the district also improved vigilance in controlling foot and mouth disease that affect the markets, Furthermore, revenue mobilization meetings had been intensified, training of revenue focal persons and advertisement of revenue sources. \n1.2 Performance of GOU Warrants \nObservation \nRecommendation mobilization & \nmind-set change \nTourism 4,000,000 4,000,000 \nDevelopment \nDigital 8,600,000 8,600,000 100 Transformation \nAgro- 1,749,653,498 1,744,653,498 5,000,000 \nIndustrialization \nNatural Resources, 1,231,057,777 1,231,057,777 \nEnvironment. \nClimate change \nPrivate sector 8,905,762 8,905,762 100 \nDevelopment \nDevelopment plan 435,191,445 435,191,445 100 \nImplementation \nSustainable 232,198,234 232,198,234 100 \nurbanization and \nhousing \nPublic sector 4,778 ,863,714 4,773,180,770 5,682,944 \ntransformation \nIntegrated 302,220,190 257,607,295 44,612,895 85 \ntransport \ninfrastructure and \nservices \n28,650,744,436 28,215,734,235 435,010,201 98 \nSource: Detailed Budget analysis report from IFMS \nThe UGX.435,010,201 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Program Amount not Activities not Purpose and me warranted /partially impact of the implemented unimplement ed activity \n1 Communit 223,820,523 Transfers to To improve the other", "metadata": {"headings": [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}, [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], 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2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community\u2019s", "metadata": {"headings": [{"headings_0": {"content": "community\u2019s", "page": 7, "level": 2}}, {"headings_1": {"content": "L_", "page": 5, "level": 2}}], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilizati government understanding on & units. of council and mind-set Members of change parliament and bridge the \n\\|", "metadata": {"headings": [{"headings_0": {"content": "community\u2019s", "page": 7, "level": 2}}, {"headings_1": {"content": "L_", "page": 5, "level": 2}}], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expectations", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "gap. \n2 Governan 137,047,434 Transfers to Poor service ce & \nother \ndelivery to the Security \ngovernment people due to reduced", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}, [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Observation -Recommendation mn \n8", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], "page": 8, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \ncapital work and Maintenance- \nTransport", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}, [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}]], "page": 8, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 8, "level": 3}}, {"headings_1": {"content": "expectations", "page": 7, "level": 2}}], "page": 8, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "application", "metadata": {"headings": [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Part A of the performance contract for Accounting Officers outlines the core parameters \nof performance requirements against which their performance should be indicators \nin assessed in regard to achievement of planned results. This requires the quantification. \nIn Accounting Officer to be assessed on the extent to which annual key addition, \nthe performance indicators and targets are achieved for key projects and/or Accounting Officer programs. should engage MoFPED to include I reviewed the approved work plan and sampled 7 outputs with a total of 22 the \nmissing activities. I noted the following; \nparameters in the system for effective e 6 outputs with 19 activities had clear performance indicators and planning. \ntargets. \ni outputs with 3 activities did not have clear performance indicators \ne \nand targets as summarized in the table below and detailed in table \nbelow \nTable showing output and activities with no clear performance indicators and targets \nAudit \nAudit commen \nActivitie \ncomme ton \ns nt on indicato See \ntargets rs \nConstruct \nion of \nstaff \nhouses at \nRwabarat \na HC III \nNo \nConstruct perfoman No 1,472,799,3 ion of ce targets 39 \nstaff \nindicators set houses at \nset \nRwetamu \nHC III \nSupply of \nmedical", "metadata": {"headings": [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}, [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}]], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipme", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt \nObservation \\* Recommendation \" \nUGX.1,112,388,696 were fully implemented as shown in Appendix to address the \\|", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}, [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. challenges that may hinder completion of e One (1) output with three (3) activities worth UGX.2,534,832,552 was the project in the partially implemented. Appendix 3 (a). \nplanned time and ensure their full Table showing performance indicators and targets \nimplementation. Categor No. of \\| No of \\| No. of No of No of Expenditure \ny of outpu activi \nactiviti activities Amount (UGX) In addition, I advised outputs ts ties in Activiti es not \nthe Accounting Officer asses the es fully partiall impleme \nto close sed outpu implem y nted", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], "page": 11, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ensure \nts ented implem \nmonitoring En of the ented projects being implemented.. \nFully 5 16 16 0 0 1,112,388,696 \nimplemen \nted \noutputs \nPartially 1 3 0 3 0 2,534,832,552 implemen \nted \noutputs \nTotal 6 19 16 3 hb 0 3,647,221,248 I \\| 1 \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities.; \nConstruction of lake Mburo high school e \nConstruction of Karo high school e \nDistrict roads maintained under periodic mechanized maintenance e \nThe Accounting Officer explained that the project was for a duration of 18 months and was still on going. \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \nNo. Progra- - Activity... Total \nPictorial - \nSummary of Audit mme details expenditure evidence findings conclusion (UGX) \u2018Bns (Time,", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}, [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "Equipme", "page": 10, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionalit", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y)", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "transpo under A bebe substantially rt Periodic i? completed \u00bb \ninfrastr Mechanize RER but cracks \\| \n\\| \nucture d ( were and maintenan beginning to services ce \n4 \\| develop in DEREN sections of Kibega - No the road. Ngiira-", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}, [{"headings_0": {"content": "y)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ire", "metadata": {"headings": [{"headings_0": {"content": "ire", "page": 12, "level": 3}}, {"headings_1": {"content": "y)", "page": 12, "level": 2}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanyanya \nBei", "metadata": {"headings": [{"headings_0": {"content": "ire", "page": 12, "level": 3}}, {"headings_1": {"content": "y)", "page": 12, "level": 2}}, [{"headings_0": {"content": "ire", "page": 12, "level": 3}}, {"headings_1": {"content": "y)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Road(21.2", "metadata": {"headings": [{"headings_0": {"content": "Road(21.2", "page": 12, "level": 3}}, {"headings_1": {"content": "ire", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bite", "metadata": {"headings": [{"headings_0": {"content": "bite", "page": 12, "level": 5}}, {"headings_1": {"content": "Road(21.2", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Km)", "metadata": {"headings": [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanyaryer 17,869,512 \nAt the time of The quality of u- \nRwamuran \n\u201e\\| \ninspection, the road was works were not satisfactory da Rd \n4..! substantially given that completed cracks were but cracks already \nwere developing in beginning to sections of the develop in road \nsections of \nthe road. \n\\| Water \nclogging on \nthe road sides \nneeding \nculverts. \n12 culverts 40,432,090 \nAt the time of The quality of installed \ninspection, the culverts was works were satisfactory. \n\\| \n\\| substantially \ncompleted. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}, [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "116,725,426", "metadata": {"headings": [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the \nOfficer to install culverts on sections of the road to \npersistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nThe District had a wage budget of UGX.16,510,073,949, out of which UGX.15,711,004,993 was utilised for the period under review. Below is a summary of the key findings er from the special =", "metadata": {"headings": [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}, [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit;", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], "page": 13, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \\| Observation \nRecommendation \\| \n2.1 Utilization of the Wage Budget \n\\| The District Local Government had an approved wage budget of \nUGX.12,626,439,657, and obtained supplementary funding of UGX.3,883,634,292 I advised the Accounting resulting into a revised wage budget of UGX.16,510,073,949. UGX.16,231,263,944 Officer to ensure that the (98%) was warranted resulting into unwarranted funds of UGX.278,810,005 (2%). \naffected activity is rolled over for revoting with MoFPED in the subsequent year. \nOut of the total warrants, UGX.15,711,004,993 was utilized by the District resulting \nin un-utilized warrants of UGX.520,258,951 representing utilization of 97% as \nsummarized in the table below; \nApprov Supple Revised Warran Payments Unspent ed mentar Budget ts (UGX) Balance Budget y (UGX) (UGX) (UGX) \n(UGX) (UGX \n12,626,4 3,883,63 16,510,0 16,231,2 15,711,004,993 520,258,951 39,657 4,292 73,949 63,944 \nDetails in Appendix 4. \nFrom the analysis, I noted that; \ne There was an \nbe made by management so as to have them access A total of 1,172 (97%) employees appeared for the validation exercise and the payroll. \npresented all the pre-requisite documents to confirm their existence and \nregularity of recruitment. \nA total of 34 (3%) employees on the payroll did not appear for the validation and were categorised as follows; \n26 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. \n8 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. \n4 individuals whose names were not on the District's 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 some of the verified individuals not on the District\u2019s payroll were new recruits who had recently been appointed and others could not access because of a system issue.", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details \nA total of 123 employees on the payroll had inconsistencies in their dates of birth, \ncaptured in the payroll and data captured by NIRA on the National IDs. The I advised the Accounting information is critical in the identification of an individual. \nOfficer to engage the affected staff and ensure Inconsistent information undermines the integrity of the District\u2019s records and may that employee records are complicate the employee service history and retirement procedures. Where the duly updated and brought errors in dates of birth increase the length of service, it may lead to the irregular to the attention of the extension of employee service. \nMinistry of Public Service within a specified timeline The Accounting Officer explained that these inconsistences originated from the for appropriate action. documents used to access payroll before introduction of National IDs. However, \nthey had embarked on the process of updating dates of birth captured in the \nIntegrated Personnel and Payroll System (IPPS) with those captured by NIRA. \nd) \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of the payroll \nincluding planning, budgeting and payments for the period of four years I advised the Accounting (2019/2020-2022/2023). \nOfficer to take the \nthey are based- on individual appointment d) Over-remittance of UGX.3,531,217 and under-remittance of UGX.85,886 of \nanniversaries. non-statutory deductions were made by the entity during the period. \ne Ensure, overpaid amounts \nare recovered", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 14, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "from beneficiaries, while The Accounting Officer explained that the under payments of PAYE and LST are \nunderpayments should from staff who exited service, through abscondment, death, resignation or \nbe budgeted for and retirement, and their names not being removed from the payroll immediately \npaid. \nbecause of system issues however their salaries and deductions were pended on \nEnsure timely e \nIFMS while their records still appeared on payroll on those particular months. So \nreconciliation of the there was no actual under payment. \namounts before effecting payments. In addition, the amounts over remitted should The Accounting Officer also explained that the under payments of Non Statutory \n\u2014 \nbe followed up with a deductions are from staff who exited service, through abscondment, death, \nview of recovery. resignation or retirement, and their \nnames \nnot being removed from the payroll \ne Should put in place immediately because of system issues however their \nsalaries and deductions were \ncontrols to ensure that pended on IFMS while their records still appeared payroll those particular \non \non \nnon-statutory \nmonths. So there was no actual underpayment. \ndeductions are always accurately computed and promptly paid as per the payroll register. Besides, the amounts over remitted should be followed up with a view of recovery. \ne) \nReview of the District Staff Establishment \nDuring the audit, I undertook procedures to review the completeness and \nrelevancy of the entity establishment and noted that; \nThe Accounting Officer; \ni. \nOut of 508 approved positions, a total of 253 positions were filled leaving Was advised to re-assess a gap of 255 vacant positions. \nthe District's establishment and liaise with the responsible stakeholders with a view to mobilizing il. \nThe entity did not have an approved and costed staff establishment for resources to fill critical primary, secondary and tertiary institutions while the staff structure for positions to enhance health facilities issued by Ministry of Health was not incorporated into the \nservice delivery, and district approved structure. \nengage \nrelevant stakeholders to develop and implement a costed", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 15, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- year -ended: 30\" June 2023, there was a change in the Accounting -policy- on: Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. OTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a District. \nThe District budgeted and received UGX.664,359,677(100%) for the financial year 2022/23. All received funds were spent by the District. \nI designed audit procedures to assess whether the utilization of the District Water--- Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}]], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the program funds were received during the year and spent in line with the District strategic goals. \nAll the 3 projects implemented were in the approved work plan with proof of land e \nownership or consent for the use of land. \ne Procurement of the projects was done in line with the procurement regulations and guidelines. \no All the 3 projects had their designs approved by the Ministry of Water and Environment. \noe A review of payment vouchers revealed that all payments were properly accounted for. \noc All the implemented projects and noted that the projects had been recorded in the asset register of the District. \noe According to the annual work plan/situation report, all water facilities were functioning. \ne The District had water quality testing kits which were used to test the quality of water from different sources. \n\u00b0 The installations had functional water user committees to ensure local ownership and long term usage of the facilities \n4.1.2 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \nThe proposed investments are derived from the approved LG Development Plan. \u00b0 \noe For the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \nThe indicative list of capital investments and other development activities to be oe \nfunded. \nSN Category, Sub County/Town Budget Ranking based on Rank... JL. . \nCouncil Name Amount need interpretation \\| Sub County with most \\| Kashongi SC \n185,231,097 Least needy by allocation \nSub County with least Rwetamu SC \n36,000,000 Most needy by allocation \n3 Sub County with no Kitura SC \n273,576,694 \nallocation \nb) Two ongoing UGFIT projects (seed schools) had not been provided with water sources that were accessible by the local community. This resulted denying the community with availability of water. Details are in Appendix 6 \nThe Accounting Officer explained that the projects that had been provided with a water source were still under construction. The sector was also planning for provision of water to these projects in the next financial year 2024/25 when construction will have been completed.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to have special consideration for seed schools as per the guidelines and install the water source immediately after the completion of the schools. \n4.1.2.2 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless o \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nRecommendation -\u2014 s \n- \nI advised the Accounting Officer put in place measures to ensure that the water quality is up to the required standard for human consumption. The number of water sources tested should be increased because of the high rate of failing the suitability test. \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKiruhura District received UGX.3,184,218,516, out of UGX.3,184,218,516 budgeted to the implement the programme. The following activities were undertaken; \nSN Activity Planned Actual E quantity uanti EDUCATION. \nConstruction of Lake Mburo SS", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bele 1", "metadata": {"headings": [{"headings_0": {"content": "Bele 1", "page": 19, "level": 4}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b Construction of Karo High School", "metadata": {"headings": [{"headings_0": {"content": "Bele 1", "page": 19, "level": 4}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "re", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 19, "level": 3}}, {"headings_1": {"content": "Bele 1", "page": 19, "level": 4}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 HEALTH \nConstruction of staff houses at Rwabarata HC III = Construction of staff houses at Rwetamu HC III", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 19, "level": 3}}, {"headings_1": {"content": "Bele 1", "page": 19, "level": 4}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bel}", "metadata": {"headings": [{"headings_0": {"content": "Bel}", "page": 19, "level": 1}}, {"headings_1": {"content": "re", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IN Supply of medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Bel}", "page": 19, "level": 1}}, {"headings_1": {"content": "re", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| He", "metadata": {"headings": [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Upgrade for rwentamu and rwabarata HC II to HC III \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \noc All 6 implemented activities were budgeted for. \ne All the funds received were utilised in accordance with the procuerment", "metadata": {"headings": [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}, [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}], [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}], [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Review of the projects revealed that the procurement involved the Ministry of Health which approved the projects hence no need for no objection. \ne I observed that the District had land titles for land on which the UGIFT \nProject Contract Start date End date Photo \nInspection \u00ab\\| \n.\\| \nAmount \nremarks Supply of 315,978,325 30/09/2022 30/01/2023 \nIdle medical medical \n\\| equipment filled equipment", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "in one health Centre. Nshwere Health Centre III. This possess risk of loss due Z\u00e9iVz=\\* to poor storage. \\| \nTotal 315,978,325 \\| \\| \\| Non-utilisation of infrastructure and equipment implies that programs objectives of improving health and education services were not achieved. \nThe Accounting Officer explained that the equipment\u2019s were brought before the completion of the health units of Rwabarata and Rwetamu. However, the construction was almost complete for the equipment\u2019s to be utilised. The equipment at Nshwere HC111 was put to use, and that the balance of equipment at Nshwere would be allocated to other deserving units in the district. \nRecommendation \nI advised the Accounting Officer to transfer the equipment to other health centres which may be in need for the same. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.475,833,398 for the construction of; three (3) classroom blocks, maintenance of DEOs office, and supply of 200 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: \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the UGX.475,833,398 released and received by the District had been spent by the end of the year. \noe The District maintained an \nasset \nof education facilities and", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kiruhura District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKiruhura District received all the funds it had budgeted for worth UGX.216,205,103, to implement the following activities; \nSN Category Activity Planned Actual quantity uantity \n1 Capital Development (micro scale Installation of irrigation equipment 2 \n2 \n\\| irrigation equipment) \\_ \u2014\\_ 1 2 Complementary services Training of farmers 4 4 \nSetting up demo farms 2 2 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], "page": 21, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit. \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category. \ne Expenditure was incurred only on eligible activities. \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required. \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties. \ne A review of the procurements undertaken revealed that the district complied with", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -The approved farmer deposits the co-payment to the LG-Genera! Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. \nThe selection of the irrigation equipment supplier should be based on the lowest o \npriced technically responsive bid. \nThe supplier shall carry out service and maintenance during the warranty period o \nand offer technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nI reviewed the implementation of the Micro Irrigation Program and noted that UGX.81,400,000 was collected from 76 farmers. Audit further revealed that out of the co-payment funds collected of UGX.81,400,000 but had not been transferred to TSA account. \nAs a result of the shortcomings, the purpose for which the funds were disbursed was not achieved and this could result into poor implementation of the program. \nThe Accounting Officer explained that co-founding money under microscale irrigation program was a commitment of the individual farmer, however the implementation was delayed because there were no IPFS for the program therefore the funds could not be transferred before the counter funding for development was released. \nThe Accounting Officer further explained that according to the contract, the service provider is supposed to carry out farmer training and consultations for the next 24 months (2 years) which is still on going.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}]], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to transfer the collected co-funding money to the TSA account and also follow up to ensure that the training of the farmers is carried out at the demonstration sites. \n4.5 \nFailure to realize timely recovery of YLP Funds \nChapter 6 of the YLP document states that the Youth Grants under YLP will be administered as Interest-free Revolving Funds to ensure sustainability of the Programme. The grace period and repayment period will depend on the nature of the enterprise. Any repayment that goes beyond one year will attract a Service fee of 5% to cater for inflation. Overall, the Principal and Service fee will be paid within a period not exceeding 3 years. \nThe district had made a total disbursement of UGX.798,429,500 by June 2021 over a", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- PROJECT NAME \n- \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAMOUNT RECOVE BALANCE --- -7O- \u00abBE DISBURSED RED RECOVERED (Exclusive Interest accrued \nAKAYANJ KIGARAMA YOUTH BULL FATENING 12,000,000 \n12,000,000 A \nGROUP \nKANYARY KANYARYARU YOUTH BULL 12,500,000 \n12,500,000 ARU FATTENING GROUP \nKINONI KAGANDO YOUTH BRICK LAYING 7,500,000 \n7,500,000 GROUP \nRWESHE RWESHENDE YOUTH BULL FATT 8,500,000 \n8,500,000 NDE \n40,500,000 Total \nThis was attributed to failure by management to sensitize the groups on how and when to make their repayments as observed during interviews with the group", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "members.", "metadata": {"headings": [{"headings_0": {"content": "members.", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to repay in a timely manner implies that other eligible groups are unable to access the funds since this is a revolving fund as evidenced by lack of funding in the current financial year. \nThe Accounting Officer explained that some YLP groups had not paid back YLP funds fully, and a few of the groups had also gone beyond the 4 years\u2019 mandatory period. However, this had been attributed to majorly covid-19, Foot and Mouth Disease which led to closure of markets for livestock and livestock related products as well as inadequate funding to facilitate monitoring and follow-up.", "metadata": {"headings": [{"headings_0": {"content": "members.", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "members.", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the individual groups to ensure compliance with their repayment schedules and also reflect the 5% service fee on unpaid monies to enable other Youths benefit from the program. \n4.6 Grounded motor vehicles \nParagraph 2.3.1.2 of the Local Government Financial and Accounting Manual 2007 require fixed assets to be properly maintained through an organized system of planned preventative maintenance. \nOn the contrary, audit inspections of the district assets revealed that some of the motor vehicles were grounded as shown below; \nThis was attributed to failure by-management to take action on assets wasting at the various district premises resulting in their further deterioration and vandalism. \nThe Accounting Officer explained that major repairs of road equipment was the mandate of regional mechanical work shop of Mbarara, as the District did not have a budget line to undertake major repairs of graders and tractors, which was non- committal on the issue.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the vehicles are repaired or disposed of to prevent their further loss in value. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kiruhura District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn \nthe financial statements, the Accounting Officer is responsible for assessing the \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \noc Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District Local Government internal control. \n\u00b0 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. \noe Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District Local Government's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District Local Government to fail to deliver its mandate. \ne Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 25, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 25, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.0 Implementation of the Parish Development Model \nThe Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government\u2019s preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1.1 Funding of PDM Activities in the District \nI observed that the HLG Core Implementation team was~fully- constituted as per the", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 26, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 27, "level": 1}}, {"headings_1": {"content": "and", "page": 25, "level": 3}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Roads Committee was fully constituted. \nI reviewed the operations of 10 PDCs and noted that the PDCs was fully constituted as per the guideline, the PDCs held quarterly meetings, they prepared parish priorities and action plans for the FY 2022/2023 and prepared quarterly performance", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 27, "level": 1}}, {"headings_1": {"content": "and", "page": 25, "level": 3}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 27, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that; The training of trainers (Core Implementation team) was carried out and the consolidated report was prepared and submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 27, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that the training of local experts was carried out between 02/06/2022- 6/06/2022 \nI observed that in 56 Parishes, training of households and enterprise group leaders was Carried out. \nOut of a sample of 10, the SACCOs were registered under the Cooperative Societies Act. \nUGX.1,153,000,000 was transferred to 10 out of the 10 sampled SACCOs with signed PRF financing agreements. \nAll SACCOs were included in the attestation form. \nI sampled 10 SACCOs within the entity and noted that; 10 SACCOs did hold a general meeting, in 10 SACCOs, a leadership vetting committee was elected and inaugurated, 10 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved, 10 PDM SACCOs did have training of the PDM SACCO members during the meeting. See Appendix 10 \nThe SACCOs had PDM member registers and were updated. \nThere was no diversion of the PDM money. \nA sample of 10 PDM SACCOs accounted for the PRF of UGX.214,000,000 of the total amount disbursed. \n5.1.3 Areas of Improvement \nT noted the following areas were the District need improvement; \n5.1.4 Low 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. \nRecommendation - Fe ee I advised the Accounting Officer to fast track the disbursement of money to the beneficiaries. \n5.1.4.1 Review of the Governance Structures \nParagraph 21 of 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 User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}, [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 28, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \noe The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \no The Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \no The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \ne The Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \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; \nes: Sh ahs) a ones \u00ab\\| development plan \neen. =", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}]], "page": 28, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\| SACCO Committees 10 sampled SACCOs did not have functional I advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 29, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "require that;", "page": 28, "level": 1}}], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the PDM Secretariat for redress.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "require that;", "page": 28, "level": 1}}], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORy", "metadata": {"headings": [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAPPENDICES \nAppendix 1: Performance of local revenue \nN Source Approved Actual Variance Reasons for under/over o budget Collections collection Tax Revenues \nTax \n2 Land fees \n194,000,000 33,109,630 160,890,370 Outbreak of Foot and Mouth Disease led to the closure of markets and this affected the incomes of tax payers and therefore applicants for land title processing was affected 3 Business Licenses 116,597,855 25,032,108 91,565,747 Lack of enforcement due to understaffing, \npolitical interference, lack of sensitization on taxes collected by different bodies \n4 Other tax \n142,913,000 137,873,359 revenues \nNon-Tax Revenues \neg URA \n5,039,641 Outbreak of Foot and Mouth Disease led to the closure of markets and this affected the incomes of tax payers which led to poor performance. \n155,893,318 155,893,518 200) sd", "metadata": {"headings": [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}, [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Administrative", "metadata": {"headings": [{"headings_0": {"content": "| Administrative", "page": 32, "level": 1}}, {"headings_1": {"content": "ORy", "page": 31, "level": 2}}], "page": 32, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[oo", "metadata": {"headings": [{"headings_0": {"content": "[oo", "page": 35, "level": 2}}, {"headings_1": {"content": "| Administrative", "page": 32, "level": 1}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TAP", "metadata": {"headings": [{"headings_0": {"content": "TAP", "page": 35, "level": 1}}, {"headings_1": {"content": "[oo", "page": 35, "level": 2}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[6 [Kanyaryeru \\| [77 ML [7 [Sanaa oz", "metadata": {"headings": [{"headings_0": {"content": "TAP", "page": 35, "level": 1}}, {"headings_1": {"content": "[oo", "page": 35, "level": 2}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[8 Nyakashashara [60 [59 TP |", "metadata": {"headings": [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[9 [Kashongi [oo fsa CSC 185,234,097 nn [10 [Kitura \n\\| TE mul HE \nAppendix 6; UGIFT projects without water source S/N UGIFT Project Community \nManagement response source (name) and Conclusion \nplace accessibility to \nand water s status \nstatus \nEDUCATION. \nConstruction of None \nStiil under construction, Lake Mburo SS", "metadata": {"headings": [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}, [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "placed", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water will be provided after construction is \nConstruction of Karo \nNo water source Stiil under construction, High School \nplaced water will be provided after construction is \nAppendix 7; Safety/suitability of water sources Water Source/ Project ate \n[6 borehole Existing \nTest Status \nTested \nSuccessful Tested \nTested \n[8 Rwabigyemanodam \\|EitindD\u2014 \\|Tested Unsucesfull Appendix 8; Low recovery of YLP funds \n\u00b0 SUB COUNTY NAME OF GROUP KIRUHURA YOUTH ALIVE BULL \nAMOUNT AMOUNT \nRECEIVED RECOVERED BALANCE \nKIRUHURA T/C FATTENINGGROUP 9,700,000 4600000 5,100,000 \n2 KIRUHURA T/C FATTENING 9,770,000 4000000 5,770,000 \nee \n000\u2019005\u2019S 0000009 000\u00b000S\u2019TT ONIaVaA LVOI HLNOA AVHISVANVA \\| VONNHSNEN 25 O0O0000TT 000\u2019000'TT \n2 \nNOISSIW 3181SOd HLNOA WIVMW \\| VONNHSNAY TS 000\u2019000\u20199 0000009 000\u2019000\u20192T SNINALLVS TING HLNOA IDVLISAM VONNAHSNEN 05 009\u2019T89\u20199 O0b899E 000\u20190SE\u20190T L1VW4 TINE HLNOA 8 SLALVy VONAHSNAN 000'809'2 000E90E 000'T29\u20190T L1v4 T1Nd HLNOA OaWVAVHNE VONNAHSNAN 009'ZT8\u2019b 00SZ0ES 000\u2019SZT\u2019OT ONINALVS TINE HLNOA V SLALVy VONNHSNAY 000\u201900S\u20180T 0000007 000\u201900S\u20192T NOILVIDOSSV NWV LAMY ONINALLVA TINE HLNOA VOVAVIVAN \nLSSYLNI ON 000\u20190\u00a28\u2019TT NOLLVIDOSSV NWVLAMY ONINALLVA TINE HLNOA VeNENCvv \n000\u201900S\u2019\u00a2 0000758 000\u2019020'ZT ONINALLVS TING HLNOA VSALINVY NWVLAMY 000\u2019000'9 0000005 000\u2019000\u2019TT dNOud ONINALLVS TIN V VONVS \nTIONNOD NMOL VONVS 000\u2019P0E\"Z \n000961 000 005 Z dNOwd JDNGOUd HLNOA 8 VONVS \nTWONNOD \n000\u2019055\u20198 00005S/T 000\u201900\u20ac\u20190T \nNMOL VONVS dnoud TINE 8 VONVS \nWONNOD NMOL VONVS 000\u2019550\u20199 O00SP6E 000\u2018000'0T dNOwD TIN HLNOA SLVANWIV TIONNOD OF NMOL VONVS 000'029'Zb- 000029bS 000\u2019000\u20192T ONINALLVS TINE HLOA ALVOVAVY \nTTONNOD NMOL VONVS 000\u2019Eb0'Z 000SE0E 000\u201987.0\u20190T dNOwdD ONINALLVS TING VYNLN TONNOD NMOL VONVS 000\u20190S2'Z 0000StT 000\u00b0002\u20198 dNOud SINISLLV4 TINE VODA \n000\u20190bb\u2019E 0000959 000\u2019000\u20190T dNOUS F13UINOD \u20ac VONVS WONNOD NMOL VONVS 000\u2019000\u20199 0000007 000 000 8 SINALLVA TINA NOISIA VNISNWOMY \nINONDI 000\u2019005\u00b0Z \n0 000\u201900S\u2019Z dNOUYS ONIAVI YON HLNOA OGNVOY \nINONDI \nAWLL NI 000000TT 000\u2019000\u2019TT \nAFUIAOIIA \nalvd \nISSYSLNI \nON \nONINALV INONIM TIN LNAWdOTSARC GSLINN INONIF \nJWLL NI 0000z8TT 000\u20190z8\u2019TT NOLLVIDOSSY INONDI AFUIJAOIIA \nSNINALV4 TI1N8 H.LNOA VENEWNCYV \naAlvd \nLSIU3LNI \nON \n000\u2019008\u2019\u20ac 0000258 000\u2019020\u2019ZT ONINSLLV4 TING HLNOA VSINY \nINONN TE 000\u20190\u20ac2\u20198 0000/r 000\u2019002\u20198 HLNOA INONIX 0\u20ac SYITI3S ANV SU3ANG IINAOAd INONIN \n000\u2019568\u20199 000009\u20ac 000\u2019S6h\u20190T SNIN3LV4 HLNOA VNISNWOMA INONDI 62 000\u2019008\u00b0Z 000007 000\u2019000\u20198 SNIN3LLV4 T1N8 HLNOA F3809NVMIYN ISNOHSWN 000\u20190S\u20ac\u2019T 0000ST0T 000\u2019009\u2019TT SNINALLV4 TINE HLNOATVUIWYNVAG IDNOHSYM ZZ", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 00000TZT 000\u201900T\u2019ZT dnoud IDNOHSW 92 ONINALLW4 TING HLNOA T IZOMY", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], "page": 36, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u201c\\_53\\_\\| KENSHUNGA MIRAMA YOUTH\u2019 BODA BODA \\* 12,500,000 7540000 4,960,000 54 KENSHUNGA RWEPONGO YOUTH DEVELOPMENT 10,308,000 5655000 4,653,000 55 NYAKASHSHARA BIJUBWE TUKWATANISE YOUTH 11,000,000 11000000 \n= \n\\| 56 NYAKASHSHARA KAMARYA YOUTH BULL FATT \n11,000,000 11000000 \n= \n57\\_\\| NYAKASHSHARA KATOOMA YOUTH GROUP 12,000,000 12000000 \\| = 58 NYAKASHASHARA AKASHENSHERO YOUTH BULL FATT 11,480,000 11480000 \n59 NYAKASHASHARA AKASHESHERO ELITE GOAT REARING 11,000,000 11000000 \n60 NYAKASHASHARA RWETURU YOUTH GOAT REARING \n12,000,000 12000000 \na \n61\\_\\| NYAKASHASHARA KAMARYA 2 YOUTH BULL FATTENING 12,500,000 3125000 \n9,375,000 62 NYAKASHASHARA KARENGO YOUTH BULL FATTENING 12,500,000 8000000 4,500,000 63\\_\\| NYAKASHASHARA NSIKIZI YOUTH COW FATT \n8,000,000 7100000 900,000 64 NYAKASHASHARA NYANGA YOUTH BULL FATT 8,000,000", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}]], "page": 37, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ana", "metadata": {"headings": [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}], "page": 37, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "65 NYAKASHASHARA u AKASHENSHERO YOUTH BODABODA 12,500,000 4300000 \n8,200,000 \n66 NYAKASHASHARA KYEERA YOUTH BULL FATT \n8,000,000 3000000 5,000,000 67 KITURA \nKITURA YOUTH BULL FATT GROUP 11,800,000 3406000 \n8,394,000 68 KITUURA \\| K\u0131TuRA YOUTH TAIRORING GROUP 11,275,000 8992000 2,283,000 \\| 69 KITURA RWEMAMBA BODA BODA 11,850,000 300000 11,550,000 KITURA \nBWEEZA YOTH BULL FATT GROUP 11,000,000 6200000 \n4,800,000 71\\_\\| KITURA \nRWOBUHURA 2YOUTH PRODUCE 8,000,000 6700000 \n72 RWESHENDE RWESHENDE YOUTH BULL FATT 8,500,000 0 \n8,500,000 SANGA TOWN \n73 COUNCIL \nRWEBARATA YOUTH TENT CHAIRS 11,780,000 9170000 2,610,000 SANGA TOWN \n74 COUNCIL RWAMUHUKU YOUTH ACHIEVERS 10,000,000 900000 9,100,000 SANGA TOWN \n75\\_\\| COUNCIL NYAKIGANDO YOUTH POULTY GROUP 10,000,000 \n10,000,000 \n798,429,50 508,096,55 290,332,95 TOTAL 0 0 0", "metadata": {"headings": [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}, [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}], [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}]], "page": 37, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 9; Low disbursement of PRF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Vote Parish Name Name of Opening Total Receipts Closing Total Total Name \nSACCO Account (Credits) Account payments Disbursements balance Balance (Loans) (A) (B) (\u00a9 Sa (E)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiruhura Nshwerepango Nshwerepango 0 100,000,000 25,000,000 25,000,000 \n0 75,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiruhura Mugore Mugore SACCO 0 100,000,000 75,000,000 25,000,000 25,000,000 \n0", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kiruhura Akatongore Akatongore 0 100,000,000 25,000,000 25,000,000 0 ward Rushere 75,000,000 \n\u0131 SACCO \n\\|\n4. Kiruhura Akayanja Akayanja 0 100,000,000 24,000,000 24,000,000 0 Akayanja \n76,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiruhura Rwakobo Rwakobo 17,000,000 100,000,000 22,000,000 22,000,000 \n0 Akayanja \n78,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiruhura Nyakumba Nyakumba 100,000,000 17,000,000 17,000,000 0 83,000,000 \nAkayanja\n7. Kiruhura Rwamuranda Rwamuranda 0 100,000,000 18,000,000 18,000,000 \n0 Kanyayeru \n82,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "8. Kiruhura Nombeii Nombeii 0 100,000,000 17,000,000 17,000,000 0 83,000,000 \nAkayanja \n9, Kiruhura Akaku Akaku 0 100,000,000 16,000,000 16,000,000 0 84,000,000 \nKanyaryeru\n9. Kiruhura Nshwerenkye Nshwerenkye 17,000,000 100,000,000 25,000,000 25,000,000 \n.0 ward Rushere 75,000,000 ! \u2018", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAppendix 10; Failure to prepare parish priorities by PDCs \n1,000,000,000 786,000,000 214,000,000 : \nSN Does the membership Were \nof the Parish \nquarterly \nDid the PDC prepare parish Did the PDC prepare \nWere quarterly How much funding was Remarks : priorities and action plans for the parish 5 year plan as performance \nreceived for the PDC \nDevelopment \nmeetings FY 2022/2023 as per Annex 1 stipulated Annex 2 \ncommittee (PDC) \nheld? \nformat of parish priorities of the structure of the parish \ninclude those \nGovernance and Administration plan of the Governance \nstipulated in the \npillar operational manual, Feb. and Administration pillar \nguidelines? 2022? operational manual, Feb. \n2022? \n(Includes LC II \nChairperson, Parish \nChief, Parish \nChairperson of the \n35 \nreports prepared? activities? \nwomen Council, Parish \nChairperson of the youth \nCouncil, Parish \nChairperson of persons \nwith Disability Council, \nChairperson of the ruling \nParty at the Parish, and \nChairperson of older \npersons executive \ncommittee the parish or \nward elected under sec. \n25(4) of the National \nCouncil for older Persons \n\\| Act, 2013) \nYes Yes No No Yes 56,031,716 \n\\_Appendix 11; Non functionality \nof SACCO committees and sub committees \nBusiness \nSupervisory Executive Loan Sub Production sub Marketing sub Development Finance and Rema committee 5 Committee fs committee 4 : \n5 investment \nsub Committee Committee 2 5 sub \nservices \nrks Committee = \nCommittee ; \nIs the Is the Is the Is the Is the Is the Is the Vot commit commit commit commit commit commit commit e Name of nn a 5 tee was IE = tee . tee tee tee tee tee \nNa SACCO operati operati operati operati operati operati Was IE operati \nWas I Was = it Was . if \u2014 : = 5 \nme Constit onal? Constit onal? Constit onal? Constit onal? Constit Constit Constit uted? uted? uted? uted? uted? onal? uted? onal? uted? onal? (yes/N (operat sap (yes/N \u201aer (operat (yes/N (op (operat (yes/N OP (operat (yes/N or (operat (yes/N (operat p (yes/N (op (operat", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. 0\\) 0) 0) 0) 0) or 0) or", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ional or ional or ional or ional or ional or \\|. ional ional Not Not Not Not Not Not Not operati operati operati operati operati operati operati onal) onal) onal onal) onal onal) onal) \nA numbe", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}]], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lh rof !", "metadata": {"headings": [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NOT NOT comnii 1 PDM \nOPERATI NO OPERATI ttees: \nSACCO \nONAL ONAL are not \u00b0 operati \u2014 \nKIGANDO \nKITURA \n2 POM \nSACCO \n36 \nonal \nA \nNOT NOT numbe OPERATI NO OPERATI \nONAL onal TOF commi \nLe \n\"jeuo \nneiado \nJou \nale IVNO \u201cWNO \u201cWNO TWNO NO saan ILVA3dO ILva3dO ON LLVdadO ON LVA3dO ON SIA LivuadO \nIUWWOD LON LON LON LON \nJol \naquunu \nVv \njeuo eiado \noDovS Wad TVNO \nsaa INONDY LLVA3dO \nas MLNWLIWA \nyou WNO \u201cWNO \u201cWNO WNO \nOD9vsS ue \nIVNO IVNO TNO Wad \u00a59 say LLVusadO ILVA3dO ON LLVdadO ON LLVusdO ON tiveado SIA SAA SA \nLON LON LON LON tiyuado tiyuado NAHSNaY IWWLUOD \nIONOONY jo4 \naquunu \nVv \nt \njeuo \nnelado \njou WNO \u201cWWNO oDDvS TWNO \nale \nNO TVNO TVNO Wad san ILvAa3dO \nILva3dO ON ILva3dO ON tiveiado SAA SIA SAA \nLON LON LON ]1W83d0 tiyaado yeNWAWY IWULUOD \nOSOYVMY Jo A \nsqu\u0131nu \nv \n\u201a\u201eleuo \nesado \n. Jou WNO \nWad \\+ ae IWNO TWNO TVNO TVNO LLVuadO ON LLVuadO ON ILva3dO \nSIA SAA Ak VENWAYNV son LON LON LON \nriyeiado tiysado Ou 1UILUOI \nONOHSNY Jo \n, \naquuinu \n7 \nOY \njeuo nesado J0U ale \nsoa] \n8E \n[ a oT es \\| jeuo \nNe\u0131ado \njou \nTNO TVNO NO NO OIIVS we no \u2014 er som Uvaado ON Livuado ON LLvuado ON Livuado ON Sloe SX SIA 01 ON LON LON LON sano epania vonvey, came \nnike \nJol \naquunu \nv \n: \\|eUO", "metadata": {"headings": [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}]], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ur d", "metadata": {"headings": [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODWS \\| mo IVNO 1vNO vNO \nWad LLV\u00a5ad0 ON LLvuado ON Livuado on LLvuado ON no SIA no SA \u2014 sa, \nsoon ON \nano yo ya nwviams 6 Mn LON LON LON Ouv \\| \nJou \nulamong squunu \njeuo \\| IE \nVv + \u2014 esado \nyou \nIm Me N. TIERE fade \noD0vS \nON ON ON on \u201e.,.NO are \\| \u201eNO \\| lg jsaan LON LON ION Livuado LLWuadO LLvuadO NNEWMWAN 1ON \narenes \nJo \nequnu \nv \njeuo", "metadata": {"headings": [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}, [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}]], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e d", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OD9VS \\| TNO TVNO NO IVNO \nWad Livdado ON LivlddO ON LLWuado ON Livuado QS u S3A \u2014 SE sYNO SIA \nsoon LON \nerence eo esas vuvHs \\|Z Re LON LON LON VHSWMWAN Jo \naquunu \nI \nv \namanr\u0131g \n\\| \nAppendix 12; Transfer to Unregistered SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO registered under the \nRemarks Cooperative Societies Act? (Yes/No) \n1 Kiruhura Also BWEEZA KITURA PDM SACCO No \nNot registered \n2 Kiruhura Kigando KIGANDO KITURA PDM SACCO N o \nNot registered \n3 Kiruhura Rushororo RUSHORORO AKAYANJA PDM No \nNot \nregistered 4 Kiruhura Rwakobo RWAKOBO AKAYANJA PDM SACCO No \nNot registered \n5 Kiruhura Rugongi RUGONGI KENSHUNGA PDM SACCO No \nNot registered \n6 Kiruhura KAITANTUREGYE KAITANTUREGYE KINONI PDM SACCO No \nNot registered \n7 Kiruhura BUUBWE BIJUBWE NYAKASHASHARA PDM SACCO No \nNot \nregistered 8 Kiruhura KYAKABUNGA KYAKABUNGA PDM SACCO No \nNot \nregistered 9 Kiruhura BUGWEIRARO BUGWEIRARO RWETAMU PDM SACCO No \nNot \nregistered 10 Kiruhura RWABARATA RWABARATA SANGA PDM SACCO No \nNot \nregistered \nAppendix 13; Failure to be selected through PDMIS \nSN Vote Parish Name of \nName of PRF Was the \nDate loan Loan Amount Were the loan Were they vetted Remarks Name Name SACCO beneficiary beneficiary was \nfrom the obtained \napproved \nbeneficiaries by a village \nselected meeting convened \nthrough the by the enterprise \nPDM PDMIS groups \nenterprise \nL; Kiruhura Nshweren Nshwerenkye Ampaire Lydia Yes 29/05/2023 1,000,000 \nNot selected through kye ward Rushere \nPDMIS \n2s Kiruhura Nshweren Nshwerenkye Nabimanya Yes 30/05/2023 1,000,001 \nNot selected through kye ward Rushere Ruth \nPDMIS \n3, Kiruhura Nshweren Nshwerenkye Yes 31/05/2023 1,000,002 No Yes Not selected through kye ward Rushere Wallen", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}, [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}]], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kiruhura Nshweren Nshwerenkye Natukunda kye ward Rushere Moses", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDMIS \nNo Yes Not selected through PDMIS \n5, Kiruhura Nshweren Nshwerenkye Yes 02/06/2023 1,000,004 No Yes Not selected through kye ward Rushere Margret", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiruhura Mugore Mugore SACCO Kyomugasho Patience", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDMIS \n03/06/2023 1,000,005 No Yes Not selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kiruhura Mugore Mugore SACCO Tashobya Abel Yes 04/06/2023 1,000,006 No Yes \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "pf", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 \n", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}, [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}]], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiruhura Mugore Mugore SACCO Abaho Scovia Yes 05/06/2023 1,000,007 No Yes \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| 9. Kiruhura Mugore Mugore SACCO Mudidi Benon Yes 06/06/2023 1,000,008 No Yes \nNot selected through PDMIS \n\\|", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kiruhura Mugore Mugore SACCO Kusasira Paul Yes 07/06/2023 \\| za] No Yes \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 14; Failure to get an Insurance polic \nSN. Vote Name Parish Name \nName of SACCO \nName of PRF Loan If the loan is for a farming Remark beneficiary Amount operation, did the \nborrower obtain an \nagriculture insurance \npolicy under the Uganda \nAgriculture Insurance \\| I Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiruhura Nshwerempango Nshwerepango PDM Musinguzi 1,000,000 No No insurance policy P SACCO edward\n2. Kiruhura Nshwerempango Nshwerepango PDM Mbabazi 1,000,000 No lm insurance policy SACCO Apophia cH\n3. Kiruhura Nshwerempango Nshwerepango PDM Beineomugisha 1,000,000 No No insurance policy SACCO \nKellen\n4. Kiruhura Atakongore ward Akatongore Koburongo 1,000,000 No No insurance policy I Rushere PDM SACCO Mary \n\u00c4 \\| 5. Kiruhura Atakongore ward Akatongore Ainomugisha 1,000,000 No No insurance policy : Rushere PDM SACCO \nJustine\n5. Kiruhura Atakongore ward Akatongore Assimwe 1,000,000 No No insurance policy . Rushere PDM SACCO Ss \nRonard \n7; Kiruhura Atakongore ward Akatongore Nassazi Annet 1,000,000 No No insurance policy \u00b0 Rushere PDM SACCO \nj\n6. Kiruhura Akayanja \nAkayanja PDM Akayanja \nTahamu Yakobo 1,000,000 No No insurance policy t", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kiruhura Akayanja Akayanja PDM Akayanja Rukundo Agnes 1,000,000 No No insurance policy SACCO\n10. Kiruhura Akayanja Akayanja PDM SACCO \netc", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Bapabwiere 1,000,000 No No insurance policy Simeon \n40 \nAl", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}, [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}]], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file