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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KISORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTable of Contents  \nPage", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ta", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii EEE EEE \nVa a iii EEE TEE \ncesar  \n1 EEE EEE EEE TITTEN \nBASIS FOR OPINION  \n\\{ nassnasescrnmenmnannenananeunnanen name unnanannnennnnnnne en nemnnnennmenn ernennen sist \nKEY AUDIT MATTERS  \nfi amount nn ananannananamnnann nun nn una an nennen \n1.0 Implementation of the Approved Budget ..........uuunenseeneenennnnnnnnnennnennnnnnnnenennannnnennnnnen 1 2.0 Management of the Government Salary Payroll ...........n0sssoreensennennenenenenensnnennnne 8 \nEIRHASTE OF BITTER an 12 neun  \nEEE \n3.0 \nChange in Accounting Treatment for Non-current Assets... 13 \nTIERE  \n12 ee REE Ree ORE ERE \n4.0 Implementation of Key Government Grants/PrograMMe .........ccccccecccceceeees  \n12 estes \n4.1 District Rural Water Supply and Sanitation Conditional Grant... 12 \n4.2 Implementation Of UGIFT  \n18 occ ccceccscsssesescsesesesescsesesescscescsssesvessseseseseeececstecsvevevevavasuaeaveves \n4.3 Education Development Grant...........cccccccsssesesestessesesessssesnesesssssecssscececsesessusecscscnestststecsensey 22 \n44 Micro Scale Irigation  \n23 assis saxusns caversaweass tassaiadasnncrannnennnenansnnnaananeansnasnannesnnamacventineansnnaseneumessinntanses \nBee SOC 25 a cence \nGliese eee 27 eee ieee \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........:ccccccccsssssseeeee. 27 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........:00ceeeees 28 \nOTHER REPORTING RESPORSIBILTTIES  \n29 vun nenne \nREPORT ON THE AUDIT OF COMPLIANCE WITHLEGISLATION  \n29 \u201eune \n50 Implementation Of the Parish Development M\u00f6del.....nneeenmnenunnen nen 29", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 eee ERT oREeceR nme En \nList of Acronyms Baer: \nHuman Capital Management System  \nInternational Organization of Supreme Audit Institutions \u2014\\_\\| Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}]], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs Audit", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR  \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authori Lower Local Governments  \nLR Local Revenue  \nMoES Ministry of Education  \nMoFPED  \nMinistry of Finance, Planning and Economic Development MoGLSD  \nMinistry of Gender, Labour and Social Development Ministry of Local Government  \nINAA National Audit Act \nProgram Budgeting System \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets  \nUganda Consolidated Fund  \nUCLA  \nUganda Consumer and Lender\u2019s Association  \nUgIFT  \nUganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs Audit", "page": 3, "level": 5}}], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_\\| ee PURE Uganda RosdsiAuthonty: ee ign Lee Use ee  \nUSMID  \nUganda Support to Municipal infrastructure Development \n= FINANCIAL REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs Audit", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kisoro 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": "UGX Uganda Shilling", "page": 3, "level": 3}}], "page": 4, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE  \nSTATEMENTS OF KISORO DISTRICT LOCAL FOR THE YEAR ENDED 30\"! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kisoro 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 Kisoro 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": "UGX Uganda Shilling", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kisoro 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 Kisoro 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 the enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.56,621,250,935 out of which UGX.53,725,001,687 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kisoro 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": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ss Details Budget Warrants % funding N UGX UGX  \n1 Recurrent (Wage) 36,131,454,098 36,131,454,096  \n2 Recurrent (Non-wage) 14,230,913,726 12,561,707,091  \n3 Development \\| 6,258,883,111 5,031,840,500", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 56,621,250,935 53,725,001,687 \nOut of the total warrants of UGX 53,725,001,687 I reviewed the utilisation of warrants worth UGX 43,570,721,367 (81%) as summarised in the table below  \nSn Details Actual Cumulative Cumulative I \nexpenditure Actual %age out of UGX) expenditure total warrants 1 Wage expenditure  \n36,131,454,098 36,131,454,098  \nda a Pension and Gratuity", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,897,513,591 40,028,967,689", "metadata": {"headings": [{"headings_0": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}, {"headings_1": {"content": "| Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Theme area-PDM expenditure 58,032,849 40,087,000,538 audited  \n3 Focus area-Education grant - 509,069,693 40,596,070,231", "metadata": {"headings": [{"headings_0": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}, {"headings_1": {"content": "| Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00ae Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}, {"headings_1": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Focus area-UGIFT 905,700,000 41,501,770,231 77", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}, {"headings_1": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Focus area-Water development 717,232,441 42,219,002,672  \n79 rant  \n7 Focus area-Irrigation scheme 253,000,000 42,472,002,672 79 8 Outputs/activities under budget 622,773,000 42,725,002,672  \n80 performance review (URF Road  \nmaintenance funds),  \n9 DDEG 475,945,695 43,347,775,672 81 Total of the expenditure 43,570,721,367 \nNo Observation Recommendation. -\\|.. 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the entity was supposed to collect Local I  \nadvised the revenue to the tune of UGX.693,118,000 however; by the end of the year Accounting  \nOfficer only UGX.446,723,605 had been collected representing 64.5% performance to sensitise the as shown in the table below and detailed in Appendix 1  \nstakeholders to respond to the Approved Actual Variance  \nchallenges of COVID", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}, [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Collections", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 6, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax 252,466,000 \\| \n19 and ensure that 347,871,331 -95,405,331 subsequently all the Revenues  \nbudgeted revenue is Non-Tax 440,652,000 98,852,274  \n341,799,726 adequately collected Revenues  \nPi er and property Revenue 246,394,395 valuations Source: Statement of revenues collected during the year \nconducted. \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nNo \nActivity Purpose of the Budget un-implemented Amount activities  \n1 Transfer to other\\|LLG operations \\|LLG operations  \n11,845,813 Government units  \nMonitoring of LLGs Dep of LLGs  \n35,162,214 LLGs  \n3 Donations Political Political Pledges 141,811,233 Pledges  \n4 Workshops and Workshops and Workshops and 57,575,135 seminars andseminars andseminars and Travel  \nTravel inland Travel inland \\|inland  \n246,394,395", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the underperformance to the after effects  \nof COVID 19.  \n1.2 Performance of GOU warrants (transfers from treasu and  \ntransfers from other government units  \nI advised the The entity had an approved revised budget of UGX.55,928,132,935 from Accounting Officer the various programmes out of which UGX.53,278,278,082 was warranted to ensure that the resulting in a shortfall of UGX.2,649,854,853 representing 95% affected activities performance.  \nare rolled over to the next budget for The performance of warrants from each of the programmes from which the implementation and entity was allocated funds is shown in the table below;  \nprioritised for implementation. Programme Revised Warrants Variance  \nApproved (UGX) (UGX)  \nBudget (UGX) \nObservation: : -~--  \nRecommendation --- - -\\| \nSUSTAINABLE 9,200,000 7,200,000 2,000,000 URBANISATION \nAND HOUSING \nDIGITAL 58,032,849 58,032,849 100 TRANSFORMATION \nHUMAN CAPITAL 38,550,680,263 37,079,890,4 1,470,789,8 DEVELOPMENT 46 17 \nPUBLIC SECTOR 59,000,000 47,618,434 11,381,566 81 TRANSFORMATION \nCOMMUNITY 797,283,356 369,493,555 427,789,801 46 MOBILIZATION \nAND MINDSET CHANGE \nGOVERNANCE AND 10,076,683,733 9,632,921,11 443,762,618 SECURITY  \n5 \nDEVELOPMENT 1,038,421,119 986,916,493 51,504,626 95 PLAN \nIMPLEMENTATION \n55,928,132,9 53,278,278, 2,649,854, 95 35 082 853 \nSource: IFMS Detailed Budget Analysis (Development &Recurrent) Reports \nThe UGX.2,649,854,853 that was not warranted was meant for activities which were either partially or not implemented at all as indicated in appendix 2. \nThe Accounting Officer attributed this to general budget cuts by the Government and explained that the activities that remained incomplete due to the shortfalls were rolled over to the subsequent financial year. Utilization of Warrants \nOut of the total warrants of UGX.53,725,001,687 availed during the year, I advised  \nthe \nUGX.51,803,365,687 was utilized by the entity resulting in under-utilized Accounting Officer warrants of UGX.1,921,636,000 representing utilization of 97% as shown in to ensure that all the table below;  \naffected activities \n\\| Programme Warrants Utilisation Variance (UGX) %age are rolled over and (UGX) of the \nperfor funds followed up warrants \nmance for re-voting by MoFPED in the AGRO- 2,019,931,465 1,935,140,474 subsequent financial INDUSTRIALIZATION  \n84,790,991 96 year. \nTOURISM 8,000,000 8,000,000 DEVELOPMENT \n0  \n100 \nNATURAL 2,159,476,809 2,119,512,430  \nRESOURCES,  \nENVIRONMENT,  \nCLIMATE CHANGE, 39,964,379 98 PRIVATE SECTOR 72,082,341 65,906,522  \nDEVELOPMENT \nObservation -- Recommendation.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- --- -  \nDEVELOPMENT PLAN 986,916,493 986,916,493  \nIMPLEMENTATION  \nTotal 53,725,001,6 51,803,365,  \n87 687 1,921,636,000 Source: IFMS Detailed Budget Analysis (Development &Recurrent) Reports", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 8, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The UGX.1,921,636,000 that was not utilised was meant for activities which were either partially or not implemented at all as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 8, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programme Amount not Activities Purpose and utilized not impact of the /partially unimplemented impleme activity  \nnted  \nAGRO- General Staff recruitment INDUSTRIALIZAT  \nStaff  \nnot done and this ION Salaries affects productivity of existing staff 84,790,991  \n2 NATURAL  \nGeneral Staff recruitment RESOURCES,  \nStaff  \nnot done and this ENVIRONMENT, Salaries affects productivity CLIMATE of existing staff CHANGE,  \n39,964,379  \nPRIVATE SECTOR  \nGeneral Staff recruitment DEVELOPMENT  \nStaff  \nnot done and this Salaries affects productivity 6,175,819 of existing staff 4 INTEGRATED  \nGeneral Staff recruitment TRANSPORT  \nStaff  \nnot done and this INFRASTRUCTUR Salaries affects productivity E AND SERVICE 113,652,888  \nof existing staff HUMAN CAPITAL  \nGeneral Staff recruitment DEVELOPMENT  \nStaff  \nnot done and this Salaries affects productivity and Non- of existing staff Residential  \nBuildings -  \n695,596,171 Acquisition  \n6 GOVERNANCE General Delayed AND SECURITY staff processing of salaries pension and and gratuity to the Pension retired staff hence and affecting their 981,455,481 Gratuity livelihood.  \nTotal  \n1,921,636,000 \nThe Accounting Officer explained that the underutilisation was majorly due to late releases by central Government. Late releases affected recruitments \n\\| No \\_\\| Observation  \nRecommendation \n1.4 Lack of appropriate performance indicators and targets in the \n- work plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016  \nstates that the work plan of a vote shall indicate the key performance  \nindicators to be used to gauge the out-puts. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 5 outputs with a total of 21 activities. I noted that the five (5) outputs with 21 activities had clear performance indicators and targets as summarized in the table below and detailed in appendix 3.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 8, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing performance indicators and targets  \nCategory of  \nNo of No. of No of Expenditure  \noutputs activiti Activitie activitie Amount (UGX)  \nes in\\|s with s  \nthe clear without  \noutput perform clear  \ns ance perform  \nindicato ance  \nrs and indicato  \ntargets rs and  \ntargets  \n2 BER BL ER en  \noutputs  \nTal 5] 2 2 o 4,245,201,000 100  \n1.5 Implementation of outputs  \nI advised the I assessed the implementation of five (5) outputs with 21 activities worth Accounting Officer UGX.4,245,201,000 and noted that;  \nto ensure that all outputs not fully \u00b0 Two (2) outputs with ten (10) activities and expenditure of completed are given UGX.3,189,156,000 were fully implemented.  \npriority and completed in the e Three (3) outputs with eleven (11) activities with expenditure of financial  \nyear UGX.1,056,045,000 were partially implemented.  \n2023/204. \nTable showing performance indicators and targets  \nCategory No. of No of No. of No of No. of Expenditure of output activities Activitie activiti activiti Amount (Bn) outputs s in the \\|s fully es es not  \nassess outputs impleme partiall imple  \nnted y mente  \nimplem  \nented \n1.6 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Service Delivery under URF and DDEG  \nI sampled six (6) activities with a total expenditure of UGX 273,119,192. Below are my findings. \nActivity Total Pictorial evidence Summary Audit Manage details expenditure  \nof findings conclusion ment (UGX\u2019000) (Time, Respons Quality,  \ne \nQuantity, Cost and \nFunctionali \n\"30,640,000 \\|  \n\u2019  \n\u2019  \nMechanised activities implemente ent Maintenanc implemented d appreciat e \nof Ruko , ed their \u2014 \nNyarubuye  \nperforma", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 9, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Maziba  \nnce and (7.7KMs)  \npromised to do", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "better \nRoutine 21,930,000 Planned Fully Managem \u2019  \nt  \n;  \nMechanised activities implemente ent Maintenanc ; i implemented d appreciat e of Ber ed their un  \nNyarusiza \u2014 ee performa \u2018  \nRurembwe nce and", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- : promised i", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "chanika(10 \\| to do \\| KMS better Routine 18,009,000 F: vr Road side Engaging Managem 7 \u2019 Mechanised bush and road gangs ent Maintenanc trench is appreciat e of clearing is necessary. ed their Kamonyi - required. performa Buhayo - nce and Nyakinama promised to do building ae i DDEG Completion 48,348,700 of two class also in use. The two Fully Managem SEEN classrooms completed ent room block rg Ne were appreciat at Mabungo completed ed their P/S and are performa functional nce and promised to do better Completion 49,191,492 CAREER ce Classrooms Fully Managem ; of four class + were completed ent room block IR completed appreciat at and are ed their Rwaramba \\| functional performa P/S \\| nce and promised to do better P\\| tf ereaisasz\\} CT I advised Accounting Officer to budget and plan for road gangs to ensure that the roads worked are properly maintained. 1.6.2 Service Delivery under Focus Areas I sampled seventeen (17) out of twenty nine (29) activities in Four (4) focus areas with a total expenditure of UGX. 2,308,563,158 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. SN Focus Area Key Observation Education I noted that; en D ent m e One (1) Projects/programs worth UGX.8,968,000 (Supply of Twin Desks to Various Primary Schools) was not monitored by the Local Government. Seven (7) Projects/programs worth UGX.406,720,598 were monitored during the Project/program cycle and commissioned by the Resident District commissioner. Micro Scale Out of the total program receipts of Implication e Failure to carry out monitoring of et j quality quality issues n cause issu This affects service delivery. The Irrigation UGX.255,515,121 UGX.235,105,900 un-spent balance of (92%) was utilized by the entity at UGX.13,627,534 was due to the time of audit resulting into absence of an interested bidder for unspent balance of UGX.20,409,211 procurement of soil moisture ~ persistent supplementary requests for additional funds to cater for wage-shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, 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.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kisoro District had a wage budget of UGX.36,131,454,098, out of which UGX.35,157,757,942 was utilised for the period under review. Below is a summary of the key findings from the special audit;  \nObservation  \nRecommendation  \nNO  \n2.1 Utilization of the Wage Budget  \nI advised the Accounting The District had an approved wage budget of UGX. 31,883,539,060 Officer to engage the and obtained supplementary funding of UGX. 4,247,915,038 MoFPED to always resulting into a revised wage budget of UGX. 36,131,454,098 which release funds in time to was all warranted.  \nallow the District to utilise them for the Out of the total warrants of UGX.36,131,454,098, planned activities. UGX.35,157,757,942 was utilized by the entity resulting in un-utilized  \nwarrants of UGX.973,696,154 representing utilization of 97% as  \nsummarized in the table below and detailed in Appendix 4 \nApprov Revised Unspent ed Budget Balance Budget UGX. UGX. UGX. UGX. UGX. UGX.  \n31,883,5 4,247,9 36,131,4 36,131, 35,157, 973,696, 39,060 15,038 54,098 ae 09 pu 94 154 \nFrom the analysis, I noted that;  \ne The supplementary funding of UGX. 973,696,154 was not utilised. \nThe Accounting Officer attributed this to late release of funds.  \n2.2 Validation of employees on the enti ayroll  \nI advised the Accounting The District had 2513 employees on the IPPS payroll of which 2340 Officer to undertake the (93%) were fully validated, 104(4.2%) partially verified, 22(0.9%) following;", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 12, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "relevant documents  \nDistrict payroll so as to promptly remove c) A total of 22 (0.9%) employees on the payroll appeared for  \nsuch employees and validation but did not satisfy the requirements of the validation  \navoid continued loss exercise, hence were not verified.  \nto government. Besides, the cases in d) A total of 47(1.9%) employees on the payroll did not appear for  \nquestion should be the validation and were categorised as follows;  \nfollowed up with a view of recovery. i. 8 employees who did not appear for the headcount were  \nLiaise with the accounted for by the Accounting Officer as being away for  \nMinistry of Public genuine reasons which included official leave, sick leave and  \nService to make did not about the validadtion exercise.  \narrangements to ii. 39 employees were confirmed to have exited the District due  \nvalidate any staff to: death, dismissal, abscondment, retirement, transfer of who have been service, and those who are known to the Accounting Officer  \ngenuinely accounted but failed to appear for validation without justification.  \nfor by the Accounting Officer. \n27 individuals whose names were not on the District's payroll by e Initiate a process of June 2023, appeared for the validation exercise. These  \ndeleting these names individuals were included on the validated payroll, upon  \non the payroll. For confirmation by the Accounting Officer regarding their status.  \nstaff on transfer of \nservice,  \nthe The Accounting Officer explained that these employees were  \nAccounting Officer new staff who had not yet accessed the payroll.  \nshould initiate a \nprocess of transfer of salary payment to their new duty stations. \ne I advised the \nAccounting Officer to always liaise with the relevant stakeholders \nto ensure prompt updates of the payroll going forward. A follow-up of the affected staff should \nimmediately be made by management so as to have them \n\\| access the payroll. 2.3 Inconsistencies in Employee Details  \nI advised the Accounting A total of 374 employees on the payroll had inconsistencies in their Officer to engage the dates of birth, captured in the payroll and data captured by NIRA on  \naffected staff and ensure the National IDs. The information is critical in the identification of an that employee records individual.  \nare duly updated and to the attention", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 13, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the payroll including planning, budgeting and payments for the following actions;  \nperiod of four years (2019/2020-2022/2023).  \nEnsure, overpaid amounts  \nare I noted that;  \nrecovered from a) 1280 employee records were captured on wrong scale/notches  \nbeneficiaries, while leading to an over computation of UGX.23,681,680 and under  \nunderpayments and computation of UGX. 50,831,410  \nloan repayments should be budgeted b) A total of 8 employees were not paid salary amounting to  \nfor and paid. UGX.21,757,688 in the period under review leading to arrears.  \nEnsure timely reconciliation of the c) Over-remittance of UGX.116,876,029 and under-remittance of amounts before UGX 81,166,109 of statutory deductions were made by the  \neffecting payments. entity during the period.  \nIn addition, the amounts  \nover d) Over-remittance of UGX.161,700,188 and under-remittance of  \nremitted should be UGX.131,018,908 of non-statutory deductions were made by the  \nfollowed up with a entity during the period.  \nview of recovery. Should put in place The Accounting Officer explained that a mechanism had been put in  \ncontrols to ensure place to ensure correct deduction and remittance of the non-  \nthat non-statutory statutory deductions, a reconciliation will be done subsequently for  \ndeductions are recovery and payment of underpayments respectively. Further these  \nalways accurately underpayments and overpayments were caused by wrong and computed  \nand double coding of people who had either retired or died but not  \npromptly paid as per deleted on payroll respectively.  \nthe payroll register. Besides, the amounts over remitted should be followed up with a view of recovery.  \n2.5 Delayed deletion of employees from the payroll  \nI advised the Accounting I noted that UGX. 12,788,637 was paid to 7staff who had either Officer to initiate a been retired, transferred, absconded or died. These resulted into process of deleting these financial loss to government.  \nnames from the payroll.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 14, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that for this was due to different dates of birth from those in the IPPS system and delayed processing of administrator rights for those who died. 2.6 Review of the Entity Staff Establishment I advised the Accounting During the audit, I undertook procedures to review the completeness Officer to continue and relevancy of the entity establishment and noted that; engaging the Ministry of i. Out of 151 approved positions on traditional staff Public Service and establishment, a total of 116 positions were filled leaving a MoFPED to have these gap of 35 vacant positions. positions filled and engage relevant ii. The entity did not have an approved and costed staff stakeholders to develop establishment for primary, secondary and\\_ tertiary and implement a costed institutions in the district approved structure. staff structure for the District. The Accounting Officer explained that this was due to inadequate Wage bill that hinders recruitment of staff to EMPHASIS OF MATTER an aes me - Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on 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. It 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. To 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. My opinion is not modified with respect to this matter. OTHER MATTER In addition to the matter raised above, I consider it", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 14, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}], "page": 15, "document_name": "Kisoro 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 (DRWSSCG) 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 \nSN Category Activity Planned quantity...... Actual .\\|  \n\u201e\\| \nquantity \n\\# Rural Water and Supply and Installation of  \n10 Sanitation Sub-Grant communal rain water harvesting  \n(traditional  \ntanks  \ncomponent)  \nInstitutional rain Water harvesting  \ntanks  \nRehabilitation of water gravity", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}]], "page": 15, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2", "metadata": {"headings": [{"headings_0": {"content": "| 2", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "flow schemes \nSpring Protection", "metadata": {"headings": [{"headings_0": {"content": "| 2", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "| 2", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 16, "level": 3}}, {"headings_1": {"content": "| 2", "page": 16, "level": 1}}], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub- Extension of water to UGIFT 1  \n1 Grant (UgIFT projects.  \ncomponent) \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": "| 1", "page": 16, "level": 3}}, {"headings_1": {"content": "| 2", "page": 16, "level": 1}}, [{"headings_0": {"content": "| 1", "page": 16, "level": 3}}, {"headings_1": {"content": "| 2", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations  \nI noted the following areas where the District had commendable performance; \n\u00b0 All the program funds were received during the year and spent in line with the District strategic goals.  \n\u00b0 All the 6 projects implemented were in the approved work plan with proof of land ownership consent of land.  \n\u00b0 The proposed investments were derived from the approved LG Development Plan.  \n\u00b0 prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component) were followed. \nMy review of procurement files revealed that PPDA guidelines were complied with. \u00b0 \n\u00b0 Only 1 project (Completion of Muyove Gravity Flow Scheme) required designs to be approved by the Ministry and indeed these were approved by the Ministry of Water and Environment. \nAll the water project activities were fully implemented by close of the financial year. \u00b0 \n4.1.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.1.3 Review of the Procurement Process  \n4.1.3.1 Timeliness of procurements  \nPara. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31% of October. \nMy review of procurement files revealed the following; \na) None of the projects had their procurement adverts published by 30\" June 2022,  \nb) All the projects had their procurement contracts awarded by 31% October .  \n2022. \nDelayed advertisement of the targeted project works may delay awarded implementation hence hampering service delivery. \nThe Accounting Officer took note of the finding and pledged to continue to advertise and award the projects on time, adding that the delay was due to the fact that the department was not yet sure of indicative planning figures breakdown.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}]], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always advertise procurements in time as per the guidelines. \n4.1.4 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; \n\u00b0 Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \nAll DLGs should have water quality testing kits.  \nDLGs \nwater supply: investments -for sub-counties that -have below district average water- coverage rates. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.813,184,843, I noted the following; \nDistrict Rural Safe Water Coverage: 42%", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Du Sub", "metadata": {"headings": [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Other partners in the Sub Grant  \nGrant  \nCounty acces County  \nallocation for allocation for Ss 2022/23 2023/24 1  \nServed by National Water and 67,694,000 28,298,000 Muramba sewerage Corporation \n2  \nServed by National Water and 38,655,000 14,751,000 sewerage Corporation  \n3  \nServed by National Water and 139,520,843 250,349,000 \n\u00ab  \nChahi  \n13% \nsewerage  \nServed by National Water and 38,665,000 25,004,000 sewerage Corporation  \n15 Bukimbiri 15% Africa Water Solutions  \n47,164,000 66,786,000 6  \nServed by National Water and 33,190,000 28,298,000 Nyakinama 28%  \nsewerage Corporation  \n7 Murora 53% 36,421,000 56,353,000 8 Kanaba 57% 28,475,000 65,498,000 9 Kirundo 70% 14,633,000 56,596,000 10 Nyarubuye 77%  \n53,967,000 14,750,000 11 Busanza 95%  \n14,633,000 9,123,000 12 256,877,000 32,365,000 9,123,000 43,290,000 56,596,000 \na) The sub-county that got the most allocation was number 11 out of 13 in the ranking based on need,  \nb) The sub-county that got the least allocation was number 9 out of 13 in the ranking based on need,  \nc) The deprived sub-county was number 1 out of 13 in the ranking based on allocation received, and  \nd) The least needy sub-county was number 11 out of 13 in the ranking based on allocation received. \nAllocation of funds to sub counties that have better water coverage leads to service \n4.1.4.2. Delayed submission of quarterly performance-reports  \nI noted that the entity submitted 4 performance reports for 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nNo Details Deadline for Actual date of Comment submission  \nsubmission  \nNir Quarter One 10\" October, 2022 14\" October, 2022  \nDelayed  \nQuarter Two 10\" January, 2023 15% January,2023 Delayed  \nWl) Quarter Three 10% April, 2023 14\" April, 2023 Delayed  \nA Quarter Four 10\" July, 2023 14\" July, 2023 \\| Delayed  \n\\| \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures, hence negatively affecting implementation timeliness and 1", "metadata": {"headings": [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the delays but promised to improve on submission time. \nRecommendation.  \nI advised the Accounting Officer to always submit the reports in time. \n4.1.4.3 Lack of water quality testing kits  \nParagraph. 4.1.4 (ii) of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 provides that all DLGs should have water quality testing kits. \nI noted that the District lacked water quality testing kits. \nConsequently, Water quality testing was done with assistance from the National Water and Sewerage Corporation/Kisoro Area, as it has got a well-equipped water quality testing laboratory where the tests are effectively carried out. \nThe Accounting Officer attributed this to lack of a water quality testing laboratory and scarce resources.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to provide for a water quality testing laboratory in the work plan and budget in subsequent year to enable performance of testing services. \n4.1.4.4 Review of the Procurement Process \nThe Accounting Officer took note of the finding and pledged to continue to advertise and award the projects on time, adding that the delay was due to the fact that the department was not yet sure of indicative planning figures breakdown. \nRecommendation. \nI advised the Accounting Officer to always advertise procurements in time as per the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.5 Inspection of water Grant activities  \nI conducted physical inspections on six (5) water project sites implemented at UGX. 356,686,705 on 16th November 2023 to assess service delivery indicators. I observed the following as summarized in the table below; \nThis is shown in the table below; \nInspection Actual Pictorial Evidence Recommendati Projects/facilit Remarks Expenditur on(s) ies  \ne  \nCommunal rain Complete and 30,431,981 \n\\\\ 7)  \nThe  \nAccounting water harvesting functional  \nOfficer  \nis", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tanks-25,000L", "metadata": {"headings": [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "commended Rain water tank  \nat Muramba  \nGisozi \nInstitutional rain Complete and 24,622,432  \nThe  \nAccounting Water harvesting functional  \nOfficer is tanks-12,000L  \ncommended Rain water tank  \nat  \nMurora Chahafi  \nKabingo P/S  \n3 Completion of Complete and 204,507,809  \n\\| The Accounting Muyove Gravity functional.  \nOfficer  \nis  \n\\|  \nFlow Scheme  \n\\| commended \nConstruction of 4 Complete and 23,157,790- \\| ka \n=~] The Accounting: stance VIP functional. ve 2 \\|\\|  \nant Officer is Latrine at Murora  \nBu J) commended Chahafi  \n\\}", "metadata": {"headings": [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}, [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}], [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}], [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "356,686,705", "metadata": {"headings": [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], "page": 21, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2 Implementation of UgIFT  \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.  \nKisoro District received UGX.905,709,665, out of UGX.905,709,665 budgeted to the implement the programme. The following activities were undertaken; \nActivity Planned Actual quanti  \nquanti \nMwumba Seed School \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 \noe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all the activities were budgeted for.  \noe I noted that the District obtained a no-objection of planned investments from MOH. \no A review of expenditure vouchers revealed that UGX.844,583,817 was accounted for with all the necessary supporting documentation and WHT of UGX.61,998,272 was deducted from payments made to Contractor of UGIFT project as required.  \noe I noted that the District prepared monitoring reports as evidence of monitoring the implementation of UGIFT activities. \nFunds released Expenditure (UGX) Unspent (UGX). Yoage of funds absorbed .......  \n.  \n(UGX) \n905,709,665 844,583,817 61,125,848 93% \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities remained partially implemented. Specifically this affected completion of Mwumba seed school.  \nThe Accounting Officer explained that the funds were returned because the contractor had not completed the works and request for re-voting the funds had been made. \nRecommendation \nI advised the Accounting Officer to follow up on the re-voting of funds and roll over the projects for urgent completion in 2023/2024. \nb) \\_Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}, [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], "page": 22, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Standard %age budget allocation as per guidelines  \nRepair of medical equipment  \nReplacement of small medical equipment and medical furniture. \nUpgrade and new construction including Geotechnical Investigation on the selected sites, Maintenance of buildings, Completion of unfinished structures and Provision of auxiliary structures for support services \nA review of the budget allocations of the Health development activities revealed that there was an over budget allocations for one activity as shown in the table below; \nActivity Budget %age Standard %age Amount budget %age budget allocation budget Variance allocation \nNon-compliance with the budget allocations negatively affect achievement \u2018of the-: intended health services. \nThe Accounting Officer noted the recommendation and promised to follow the standard percentage budget allocation provided in the guidelines in the subsequent budget cycle, and that the previous allocation was erroneously done under pressure.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always allocate the funds according to the standard percentage budget allocation as per guidelines. \nBudget allocation for monitoring and supervision  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were under and over budget allocations of 1.5% and 39% respectively as shown in the table below; \nActivity  \nIdentifier Budget Amount %age Standar %age Budget  \nbudge d %age budge Amounts t budget t alloca allocati Varian tion on as ce per  \nguideli  \nnes  \nC=(A/ D (C-D)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B)  \nand supervision A (As per 8,916,000 1% 2.5% -1.5 Budget  \nDocument)  \nUpgrade and new construction B (60% of Total 896,793,665 99% 60% 39 including Geotechnical Investigation Health  \non the selected sites, Maintenance Development  \nof buildings Budget)  \nCompletion of unfinished structures  \nand Provision of auxiliary structures  \nfor support services.  \nTotal 905,709,665 37.5 \\_\\_ \nUnder/over budget allocations negatively affect achievement of the intended health services. \nProject Land Location Land size Contract Payments.....\\|. .... 20...", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ..... (acres)", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Construction of Mwumba Nkuringo town 20 seed school council. \nAmount  \n3,337,802,752 1,754,610,179 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. In addition, the intended education service delivery will not be achieved. \nThe Accounting Officer explained that there was an MOU signed between the district leadership and foundation board of Muhabura Diocese and hoped that the titling would be a success.", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 24, "document_name": "Kisoro 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": "Monitoring", "page": 23, "level": 1}}], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the accounting Officer to continue engaging the Muhabura Diocese for titling of the school land. \ne) Project Implementation (current year 2022/23)  \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 1 UGIFT project that received funding of UGX.905,709,665 was partially implemented as shown in the table below; I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo. Programme Activity Pictorial evidence Value of Summary of Audit details equipment findings conclusion (UGX) \u2018Bns (Time,  \nQuality,  \nQuantity,  \nCost and \n1 Human Construction Capital of Mwumba Development seed school \nFunctionality) 3,337,802,752 Project was Delayed behind Completion schedule by  \nfive months as  \nat 30\" June  \n2023. \nThe Accounting Officer: submitted that the contractor had not completed all the: \u2014- -\u2014-- activities on the schedule by end of the financial year, and therefore payments could  \nnot be made for incomplete activities but funds swept back had since been re-voted  \nfor completion of the activities as planned.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}]], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 25, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast track the completion of the project. \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.509,069,693 for the construction of; fourteen (14) stance pit latrines. \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 the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The entity budgeted to receive UGX.509,069,693 and all funds were released/warranted, utilized and accounted for. oe I noted that the District maintains an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. oe Inoted that; 8 Projects/programs worth UGX.509,069,693 were screened for likely environmental and social impacts, there were environment and social management plans for 8 Projects/programs, the prescribed mitigation measures for 8 screened projects were implemented and the screened Projects/programs reported on the implementation of prescribed mitigation measures. oe I noted that the Local Government incorporated education development grants project activities totaling UGX.509,069,693 into the district plans and budgetary framework. oe I noted that all the procurement processes were followed; Project Management Committees and Procurement Committees of all the Projects/programs sought guidance from the district specialists and contract management records maintained. I noted that all Projects/programs did not submit monthly physical progress reports as per guideline. I further noted that all Projects/programs did not submit monthly financial reports to the Accounting Officer for onward submission to the MoES. Failure to prepare and submit monthly financial reports may lead to misuse of Project/program funds. Failure to prepare and submit physical progress reports may cause delays in interventions where necessary. The Accounting Officer explained that the reports were prepared but were not availed for verification. Recommendation I advised the Accounting Officer to ensure that project managers prepare and submit monthly reports. b) Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that; oe One (1) Projects/programs worth UGX.8,968,000 (Supply of Twin Desks to Various Primary Schools) was not monitored by the Local Government. o Seven (7) Projects/programs worth UGX.406,720,598 were monitored during the Project/program cycle and commissioned by the Resident District commissioner. The Accounting Officer took note of the recommendation and promised to improve on monitoring for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Category Activity Planned Actual quantity quantity \n1 Capital Development (micro Installation of irrigation scale irrigation equipment) equipment  \nComplementary services Training of farmers  \nSetting up demo farms \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation Grant was done in accordance with the grant guidelines.  \nThe following were my observations; \n4.4.1 Positive observations  \nI noted the following areas where the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 27, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I noted that allocation of program expenditure by category was as per required  \noe  \nthresholds and all payments were made on eligible activities under complementary services.  \noe A review of the detailed program work plan revealed that the district budgeted to spend a sum of UGX.255,515,121 for complementary activities on mobilization, awareness of farmers, conducting farm visits and demonstrations and this was done. The funds were also accounted for with all the required supporting documents.  \noe I noted that at the time of audit 3 irrigation kits had been delivered for demonstration in 3 sub counties of Nyundo, Busanza and Nyakabande. In addition, the supplier offered training and technical support to the demonstration farmers during the warranty period i.e. trained them on maintenance, daily cleaning of filters and offered manuals. \n4.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.4.2.1 Absorption of Micro-Irrigation program  \nOut of the total program receipts of UGX.255,515,121, UGX.235,105,900 (92%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.20,409,211 (8%). \nDetails of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure (as absorption per payment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 27, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The Accounting Officer -explained that the funds had been -re-voted-and the procurement process was going on to ensure timely supplies. The retention money could not be paid before the defects liability period.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting seek authority for direct procurement of the soil moisture monitoring tool in the absence of interested bidders. \n4.4.3 Mobilization and training of farmers  \nParagraph 4.1.1 of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 states that farmer awareness raising will be based on a communication strategy and user-friendly communication materials to be developed and issued by MAAIF. \nA review of the detailed program work plan revealed that the district budgeted to spend a sum of UGX.255,515,121 for complementary activities on mobilization, awareness of farmers, conducting farm visits and demonstrations. Details in table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| SN Description", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 28, "level": 3}}, {"headings_1": {"content": "below;", "page": 28, "level": 1}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Local Government awareness creation 3 Farmers awareness creation  \n4 Conducting farm visits  \n5 Demonstrations  \nTotal \nBudgeted Amount \u2018UGX\u2019 38,327,268", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 28, "level": 3}}, {"headings_1": {"content": "below;", "page": 28, "level": 1}}, [{"headings_0": {"content": "| SN Description", "page": 28, "level": 3}}, {"headings_1": {"content": "below;", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "102,206,049", "metadata": {"headings": [{"headings_0": {"content": "102,206,049", "page": 28, "level": 8}}, {"headings_1": {"content": "| SN Description", "page": 28, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38,327,268", "metadata": {"headings": [{"headings_0": {"content": "38,327,268", "page": 28, "level": 8}}, {"headings_1": {"content": "102,206,049", "page": 28, "level": 8}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "255,515,121", "metadata": {"headings": [{"headings_0": {"content": "255,515,121", "page": 28, "level": 2}}, {"headings_1": {"content": "38,327,268", "page": 28, "level": 8}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the monthly program activity reports to the Accounting Officer were prepared as required. However, the outputs for complementary activities were inadequately quantified in the work plan. \nAs a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, and demonstrations.", "metadata": {"headings": [{"headings_0": {"content": "255,515,121", "page": 28, "level": 2}}, {"headings_1": {"content": "38,327,268", "page": 28, "level": 8}}, [{"headings_0": {"content": "255,515,121", "page": 28, "level": 2}}, {"headings_1": {"content": "38,327,268", "page": 28, "level": 8}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow the budget in implementation of the program activities. \n4.5 Other Audit Issues  \n4.5.1 Follow up on Capitation grants to Kisoro Technical Institute  \nDuring the year under review, the District transferred UGX.156,316,906 to Kisoro", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~\u201cWhereas the Institute has and offers a course in Automotive Mechanics; it does not have any moving motor vehicle in place. What it has are just scraps with barely components to enable practical learning (Picture 2 below refers). This affects quality of graduates in that course.  \nThe Institute lacks a proper kitchen. The one currently being used is in shambles with leaking roof (Picture 3 below refers)  \nThe Institute lacks a proper Girls\u2019 dormitory. The one currently being used is heavily congested, not plastered and the ground floor is not cemented (Picture 4 below refers). This is likely to cause health issues to the Girls.  \nThe Institute lacks a library and Dining hall. \nStatus in Pictures \n\\| Picture Description Pictorial evidence 7 1  \nLarge scale gardens of beans and  \nIrish owned by staff with no income  \nto the institute  \n\\|  \n\\| \n2  \nGrounded Motor vehicles \n3  \nCurrent kitchen with leaking roof, no \n\\| \n\u2014 \n\u2014  \n> oe IR \\| = ate \\| wy  \n=", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EIN", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Le ee \n4 Girls\u2019 Dormitory in bad state, congested and with no single fire extinguisher in place. \nThe above issues if not addressed could result into safety dangers, health issues, poor quality education and affect students enrolment in the Institute among others. \nThe Accounting Officer noted with concern observations made, and committed to working hand in hand with the board of governors of the institute to address the issues. \nRecommendation  \nI advised the Accounting Officer to engage relevant stake holders and urgently address the issues noted. \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 \nthe preparation of financial statervents- that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 31, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0 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. e 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\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s 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\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's 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's report. However, future events or conditions may cause the District to fail to deliver its mandate. From 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 period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 31, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "was all spent and accounted for implying 100% utilization.  \no A review of the District budget and work plans revealed that out of the 6 priorities received from 5 Sub Counties/5 Town Council; 6 were incorporated in the entity\u2019s budget/work plan. Out of the 6 priorities that were incorporated, 6 were priorities to be implemented by MDAs and were submitted accordingly by the Accounting Office to the PDM secretariat.  \no My review of the administrative units of the District revealed that all the 58 Parishes were funded during the financial year. I noted that there were no PDM SACCOs that received PRF in excess of UGX.100 million in Kisoro District. I further noted from the sample that 10 PDM SACCOs received PRF of UGX.100million each.  \noe I observed that the HLG Core Implementation team was fully constituted as per the guidelines. I further observed that there were quarterly performance reports/ 4 out 4 quarterly performance reports were prepared as evidence of functionality. I further reviewed the performance reports and noted that there was evidence of Mobilization and sensitization of the various stakeholders at all levels including communities, Support the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels.  \noe I noted that all the 58 SACCOs in Kisoro District were registered under the Cooperative Societies Act as required.  \ne The SACCOs all signed PRF financing agreements, held general meetings, had functional PDM Boards, submitted attestation forms and had\\_ functional committees.  \ne I also noted no irregularities in PRF loan disbursements such as a beneficiary receiving PRF multiple times. \n5.1.2 Areas of improvement  \nI noted the following areas were the District needs improvement; \nSN Date of release No. of PDM  \nAmount paid Remarks", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 33, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 34, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs paid on the date on the date  \nm 22\" JUNE 2023 \n29'\" JUNE 2023 \n9 \n900,000,000 Received all the funds in the last \\| quarter.  \n100,000,000 Received all the funds in the last uarter. \nTotal 10 1,000,000,000 \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved. \nThe Accounting Officer explained that the delays were not within their control but from the MoFPED. \nRecommendation. \nI advised the Accounting Officer to liaise with the MoFPED to have subsequent disbursements released in time. \n5.1.3 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 34, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe  \nPDM SACCO shall from time to time  \nthe PDM Member \nMicrofinance<\"- + of lending under Microfinance Institutions engage the ~ PDM-]- -~-- Institutions Money money lenders act as detailed in Appendix 5. secretariat  \nfor  \nLenders Act  \nguidance on this  \nAs a result, enforcement of recovery of PRF matter.  \nfrom beneficiaries by the PDM SACCOs may be  \nlegally challenged leading to loss of funds. \nThe Accounting Officer explained that the PDM SACCOS were registered with the Registrar of cooperatives. Copies of the registration certificates are attached herewith. Government directed us to ensure that parish revolving fund which was on PDM SACCO accounts was disbursed to beneficiaries as per attached communication. \n5.1.4 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 34, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM \nActivity Observations Recommendation---", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 35, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- ---  \n-", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Insurance Policy for I noted that all PRF beneficiaries who I advised the Accounting Farming Enterprises  \ncarried out farming enterprises in the PDM Officer to ensure that SACCOs did not obtain agricultural insurance policies are insurance policies from UAIS.  \nobtained. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that the arrangements between the PDM Secretariat, the agro consortium and UAIS were not yet complete by the time of disbursement of the PRF to the beneficiaries, hence lack of insurance of the PDM enterprises.", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "att", "metadata": {"headings": [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Irregularities in proje  \nreviewed loan files and carried out I advised the Accounting implementation  \nphysical inspections where I observed that Officer to ensure 4 beneficiaries in 2 PDM SACCOs had beneficiaries implement implemented different projects. Appendix projects as per the LG 6 refers. approved commodity priorities and offer them training on book keeping. Implementing different projects undermines  \nthe achievement of PDM objectives. \nThe Accounting Officer explained that PRF loans were obtained between May 31 - August 30, 2023, a period that was characterized, and preceded by, serious drought. The PRF beneficiaries could not invest in crop growing, yet there was no rainfall and therefore resorted to rearing \nPefloid 97 7206 daays au", "metadata": {"headings": [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}, [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}], [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}]], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pepuny saw Aenum", "metadata": {"headings": [{"headings_0": {"content": "Pepuny saw Aenum", "page": 38, "level": 3}}, {"headings_1": {"content": "att", "page": 36, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Peroidde \u201cS9SLdiaqua paseyping: 0\\}", "metadata": {"headings": [{"headings_0": {"content": "Pepuny saw Aenum", "page": 38, "level": 3}}, {"headings_1": {"content": "att", "page": 36, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 38, "level": 1}}, {"headings_1": {"content": "Pepuny saw Aenum", "page": 38, "level": 3}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 38, "level": 5}}, {"headings_1": {"content": "pue", "page": 38, "level": 1}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F \u2018al", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 38, "level": 5}}, {"headings_1": {"content": "pue", "page": 38, "level": 1}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe =", "metadata": {"headings": [{"headings_0": {"content": "oe =", "page": 38, "level": 4}}, {"headings_1": {"content": "ae", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "+ Mpa taney", "metadata": {"headings": [{"headings_0": {"content": "oe =", "page": 38, "level": 4}}, {"headings_1": {"content": "ae", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ie RR EN", "metadata": {"headings": [{"headings_0": {"content": "Ie RR EN", "page": 38, "level": 2}}, {"headings_1": {"content": "oe =", "page": 38, "level": 4}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aA", "metadata": {"headings": [{"headings_0": {"content": "aA", "page": 38, "level": 3}}, {"headings_1": {"content": "Ie RR EN", "page": 38, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ei VER. 5 a", "metadata": {"headings": [{"headings_0": {"content": "aA", "page": 38, "level": 3}}, {"headings_1": {"content": "Ie RR EN", "page": 38, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Mery VRR", "metadata": {"headings": [{"headings_0": {"content": "2. Mery VRR", "page": 38, "level": 1}}, {"headings_1": {"content": "aA", "page": 38, "level": 3}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AdOD", "metadata": {"headings": [{"headings_0": {"content": "AdOD", "page": 38, "level": 5}}, {"headings_1": {"content": "2. Mery VRR", "page": 38, "level": 1}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TVNIDINO SE", "metadata": {"headings": [{"headings_0": {"content": "TVNIDINO SE", "page": 38, "level": 4}}, {"headings_1": {"content": "AdOD", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m eBuemny Ivy3N35 EZOZ", "metadata": {"headings": [{"headings_0": {"content": "TVNIDINO SE", "page": 38, "level": 4}}, {"headings_1": {"content": "AdOD", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'S\u2019J Yo.lIanv Joqwasag", "metadata": {"headings": [{"headings_0": {"content": "'S\u2019J Yo.lIanv Joqwasag", "page": 38, "level": 2}}, {"headings_1": {"content": "TVNIDINO SE", "page": 38, "level": 4}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uyor alt", "metadata": {"headings": [{"headings_0": {"content": "uyor alt", "page": 38, "level": 1}}, {"headings_1": {"content": "'S\u2019J Yo.lIanv Joqwasag", "page": 38, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1; Local revenue performance \nActual  \nActual Budget Variance Reasons for under/over collected collected collection 30-Jun-22 30-Jun-23 30-Jun-23 0-Jun-23  \n(Shs) (Shs) (Shs) Shs) PT  \n[ra Revenues Br On] 124,870,000 Local Services Tax  \nLand fees  \n10,057,661 Business Licenses \n148,058,250 159,451,000 11,392,750 After effects of COVID 19. 52,768,000 7,019,355 After effects of COVID 19. 18,572,000 8,814,638 \nAfter effects of COVID 19. 16,058,368 Other tax revenues 144,307,074 21,675,000 - \nNon-Tax Revenues \\| Investment income Pp \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dividends | |", "metadata": {"headings": [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "480,000 Rent  \nOther property income (disposal of assets) \n14,412,922 48,657,000 34,244,078 After effects of COVID 19. \u2019  \n\u2019 \nTale of goods and senices \\| \\|  \n121,751,050 Administrative fees and 84,439,352 313,320,000 228,880,648 After effects of COVID 19. licenses  \nCourt fines and Penalties  \nOther fines and Penalties  \n135,549,212 Miscellaneous Revenue \n\\| Total Revenue \n78,675,000 78,675,000 After effects of COVID 19. \u2019 \n446,723,605 693,118,000 246,394,395 \\| \nAppendix 2; Activities affected by warrant shortfalls \nAmount not Activities not \nPurpose and impact of warranted /partially the unimplemented", "metadata": {"headings": [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}, [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Monitoring and", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and", "page": 39, "level": 3}}, {"headings_1": {"content": "Dividends | |", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,230,000 v Supervision of capital Supervision of capital", "metadata": {"headings": [{"headings_0": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}, {"headings_1": {"content": "Monitoring and", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works  \nworks NATURAL", "metadata": {"headings": [{"headings_0": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}, {"headings_1": {"content": "Monitoring and", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 39, "level": 3}}, {"headings_1": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "67,800,000  \nENVIRONMENT, I 1 Transfer to Other Transfer to Other CLIMATE CHANGE, Government Units Government Units \n\\|", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 39, "level": 3}}, {"headings_1": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}, [{"headings_0": {"content": "RESOURCES,", "page": 39, "level": 3}}, {"headings_1": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jo ypny snj2u02 yeuo! \u0131nd\u0131no d/Auin3) N/lene wajduy -(pawa yuax3 wajdwi oneyus yndjno 4007) 1938 sway! 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Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "metadata": {"headings": [{"headings_0": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}, {"headings_1": {"content": "weudold", "page": 40, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|) 0 =( ) H  \n8  \n\\|  \n4d)  \n( 9 z\\|  \nd 1e p = \nZz oO) (  \n\u2018\u00a2 es \u2018e 6E 8  \n(nN)  \n8S \u2018ee Ge 8  \nWw) ( \n4 3S \u2018ee 6\u20ac 8 \n4)  \ne Il A b n e u n 4 3 p \\| yn p3  \n\u201elo u 0 a A 3 \u0131\u0131 y ay od e s oO u oa\\} (  \nu \u00e9 A) so f N (o sl u oO id oA yy 3 3 se Oo u Wy)  \nA ss  \nH ( z 0 o  \n(9) Jequinn sysapjo pauddns  \n(4) Aiddns o0oz40 s\u0131ssa 3dno sjooyss auop  \n(a \n35 9 pa on ne uo 43 ue )  \n\\} \na on nb ue yn po y/  \nA\\| a]  \ns  \nA sa]", "metadata": {"headings": [{"headings_0": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", 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District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "se", "metadata": {"headings": [{"headings_0": {"content": "se", "page": 41, "level": 2}}, {"headings_1": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o 0 %  \nonusjsy piegu  \nJaquinn ooussej> yao\\|q onsjsuo? pe\\} jo w", "metadata": {"headings": [{"headings_0": {"content": "se", "page": 41, "level": 2}}, {"headings_1": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "metadata": {"headings": [{"headings_0": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}, {"headings_1": {"content": "se", "page": 41, "level": 2}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uo  \nz w ye a \n) a ( .  \n(9)", "metadata": {"headings": [{"headings_0": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}, {"headings_1": {"content": "se", "page": 41, "level": 2}}, [{"headings_0": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}, {"headings_1": {"content": "se", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 41, "level": 2}}, {"headings_1": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 41, "level": 2}}, {"headings_1": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pees", "metadata": {"headings": [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(vw) \nJ 1 \\} 5 3 1 . \n\u20ac z o 0 0 -\u00a3 Vv ss jo 5 e u p 4 e 19 3 s Ww e u e 3 a w 2 qu", "metadata": {"headings": [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}, [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}], [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "metadata": {"headings": [{"headings_0": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}, {"headings_1": {"content": "pees", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "metadata": {"headings": [{"headings_0": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, {"headings_1": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s", "metadata": {"headings": [{"headings_0": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, {"headings_1": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- np3 e2 \u2018uo ods su pue 115  \ns", "metadata": {"headings": [{"headings_0": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, {"headings_1": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "metadata": {"headings": [{"headings_0": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, {"headings_1": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IN  \n\\| \n\u2014 \u2014 7 : \\| : . :  \n3 ) ] .", "metadata": {"headings": [{"headings_0": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, {"headings_1": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, [{"headings_0": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, {"headings_1": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quow", "metadata": {"headings": [{"headings_0": {"content": "quow", "page": 42, "level": 5}}, {"headings_1": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "po \n\u20189S \u20ac0 ZT", "metadata": {"headings": [{"headings_0": {"content": "quow", "page": 42, "level": 5}}, {"headings_1": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, [{"headings_0": {"content": "quow", "page": 42, "level": 5}}, {"headings_1": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 42, "level": 2}}, {"headings_1": {"content": "quow", "page": 42, "level": 5}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T S 9 \nJaquinn ooJsse\\|> y20oq INIYSU0I par  \nJaquinn ooisse\\|> 490]\\|q INJ75U0I pay", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 42, "level": 2}}, {"headings_1": {"content": "quow", "page": 42, "level": 5}}, [{"headings_0": {"content": "BE", "page": 42, "level": 2}}, {"headings_1": {"content": "quow", "page": 42, "level": 5}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "metadata": {"headings": [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yo w 30 WW po jo pa \nd\u2019 ul apu -Ayu 1zoy auop vol c w 3e u -Ayu Izoy auop 019 \u20ac w ye e u -Ayu \u01313 auop uone au uo quaw 3uog 9S ysied quaw japow \njoouas eysamy nooqns sngeANn AyunoJ", "metadata": {"headings": [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}, [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}], [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "metadata": {"headings": [{"headings_0": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}, {"headings_1": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dojanap", "metadata": {"headings": [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \nont OO oO wnw puejs spie yew Aq oyas s\u0131o pue 1u\u0131eJ\\} su yqSul uonn  \ns \n\u201cOYDV-TO NVIMLSNON! NOILVZ", "metadata": {"headings": [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}, [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}], [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "metadata": {"headings": [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung ajdui quaw pa  \nAna ad quaw pa \noT \noT \n89 LL \u2018OS TE \n9T \n89 \u201c2k \u2018OS TE \u20ac", "metadata": {"headings": [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}, [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018yoo \u2018ese 119", "metadata": {"headings": [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n e u n y 9 p  \n3 n al A b n e u n Yy 3 p 4 n ll \npa \nInd A nb ue 4 pe  \nIng A\\\\ nb ue 44 pa \ns  \nA a s \n\\* \ndA \ns \nAung ajdun usw pa Aung a\u0131dw\u0131 qua pa \n3  \n~ ose \u00a3 5 \n44 pa Ind A\\\\ nb ue yn pa", "metadata": {"headings": [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a T OV", "metadata": {"headings": [{"headings_0": {"content": "a T OV", "page": 43, "level": 2}}, {"headings_1": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "metadata": {"headings": [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aun youw siseq Jajem pe\\} g a9ue\\}s EINER pay A\u0131ddns Ja\\}em om\\} sa \npadid 0\\} unooqns  \nJaquinn Ajsayenb syjodas yiwqns \nas e yo Zu jo jo yo pa \\*", "metadata": {"headings": [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}, [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}], [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c3033S yoddns ynouge uduaqua dojanap usw jyayenb siseq", "metadata": {"headings": [{"headings_0": {"content": "\u201c3033S yoddns ynouge uduaqua dojanap usw jyayenb siseq", "page": 43, "level": 5}}, {"headings_1": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "metadata": {"headings": [{"headings_0": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}, {"headings_1": {"content": "\u201c3033S yoddns ynouge uduaqua dojanap usw jyayenb siseq", "page": 43, "level": 5}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "metadata": {"headings": [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uoysey nooqns Jdayenb syodas a2npoid yiwigns AlYSIUIIA ul \npa aun as uo A Z jeu du \u0131s\u0131 pue ole e \u00a2 ye u Aju jo Oo\\} pue 13 v pa 40 A \nye 49 ap Jaa do uo  \n3 ue ny je ze 43 ue es yu ne uo 13 ue a \n\u0131 \noo o 00 wo Doc cv cv a5 om \ntf  \nS ou Uw \naap u allge \u0131nyn a uysa\\} 13010 sa janap pado", "metadata": {"headings": [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}, [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \nonp von pue Old anp WAN A", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- JEM 43 sad 4no sao", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "IVUNLVN-90 'SIIYNOSIY JWNOYIANS 31VWITD\u2018LN 'J9NVHI GNV Y3LVM", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ONY]", "metadata": {"headings": [{"headings_0": {"content": "ONY]", "page": 43, "level": 1}}, {"headings_1": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yenmed wajdwi pajua A", "metadata": {"headings": [{"headings_0": {"content": "ONY]", "page": 43, "level": 1}}, {"headings_1": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "metadata": {"headings": [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ued Ae ayduu) usw \nOo] 6] v \nz T T \nT] v \u00a7 8 \nes dv \u2018Z\\| 62 \u20186 \u20ac\u20ac 6  \nT TL 7 Tv \u20186 TE 6  \n2s \u2018\u20ac Lv \u20186 ve \n= \nvt \u2018tL 6\u00a3 s'g 6\u20ac  \nLT \u2018IT Tv ec 67  \nss T'9 \u201866 18 \nPT \u2018@2 o\u00a3\\} 6 GE  \nLT \u2018IT Tp Es 62  \nss T'9 \u201866 18", "metadata": {"headings": [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}, [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ly'T 62'% ers", "metadata": {"headings": [{"headings_0": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}, {"headings_1": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201898s \u2018661 STg", "metadata": {"headings": [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6  \n3 pP u \u00a9 \u0131\\| \\} n Il  \n4 n ll A b \nON 1 nb ue yi pa  \nIng Al nb ue u pa  \ning A nb ue Wt \naA  \naA \ns  \ns \n1", "metadata": {"headings": [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}, [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tv", "metadata": {"headings": [{"headings_0": {"content": "Tv", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T  \nz \u20ac 6  \n&", "metadata": {"headings": [{"headings_0": {"content": "Tv", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 Jaquinn 3ndjsuod Jaqwnn onsysuod qunowy jes\u0131paw wd\u0131nba paijddns Jaquinn ape\u0131ddn Jaquinn InJ4sU09 \u201asqwnn anujsuod", "metadata": {"headings": [{"headings_0": {"content": "2 Jaquinn 3ndjsuod Jaqwnn onsysuod qunowy jes\u0131paw wd\u0131nba paijddns Jaquinn ape\u0131ddn Jaquinn InJ4sU09 \u201asqwnn anujsuod", "page": 44, "level": 5}}, {"headings_1": {"content": "Tv", "page": 44, "level": 2}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "metadata": {"headings": [{"headings_0": {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "page": 44, "level": 2}}, {"headings_1": {"content": "2 Jaquinn 3ndjsuod Jaqwnn onsysuod qunowy jes\u0131paw wd\u0131nba paijddns Jaquinn ape\u0131ddn Jaquinn InJ4sU09 \u201asqwnn anujsuod", "page": 44, "level": 5}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jaqwnn", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn", "page": 44, "level": 1}}, {"headings_1": {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "page": 44, "level": 2}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "swy 3214\\}S1p speoJ Jo 30 jo p jo jo", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn", "page": 44, "level": 1}}, {"headings_1": {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "page": 44, "level": 2}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jo jo", "metadata": {"headings": [{"headings_0": {"content": "jo jo", "page": 44, "level": 11}}, {"headings_1": {"content": "Jaqwnn", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "metadata": {"headings": [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue quaw Yes ee uo yels IDHN qua 4104 nw DH DH u0ly) aye] uol\\}9 oJey ya\u0131H  \ng6ez SW speoy \n40 puysig teyuleyy ye Ul ye jo 3 2&3 0\\} ss \nn 19 14  \nun \n\u20ac 7 0 T S -6 S a 3 o u p Je A a p n >", "metadata": {"headings": [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}, [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}], [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}], [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "metadata": {"headings": [{"headings_0": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}, {"headings_1": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": 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{"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}, {"headings_1": {"content": "Community Based 257,325,00", "page": 46, "level": 3}}, [{"headings_0": {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}, {"headings_1": {"content": "Community Based 257,325,00", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}, {"headings_1": {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Trade and Industry 40,000,124 0", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}, {"headings_1": {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "metadata": {"headings": [{"headings_0": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}, {"headings_1": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9", "metadata": {"headings": [{"headings_0": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}, {"headings_1": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "metadata": {"headings": [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ",060 038 ,098 \u201a098 \u201a942 154 \nAppendix 5: Transfer of PRF to un-licensed SACCOs \nSN. Parish Name Name of Is the SACCO  \nRemarks SACCO registered under \nGISORORA \\| \u2019GISORORA- NO NYAKABANDE  \nPDM SACCO \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nMABUNGO MABUNGO- NO SACCO not registered under NYARUSIZA \nMicrofinance Institutions money PDM SACCO \nlenders act 2016 \nGITENDERI GITENDERI- NO NYARUSIZA  \nPDM SACCO \nGISOZI GISOZI- MURAMBA PDM SACCO \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nCENTRAL CENTRAL- NO SACCO not registered under WARD WARD MUPAKA  \nPDM SACCO \nMicrofinance Institutions money lenders act 2016 \nBUGARA BUGARA- NO SACCO not registered under WARD MUPAKA PDM  \nSACCO \nKIGYEYO KIGYEYO- NO WARD NYANAMA PDM SACCO \nRUNGONGWE RUGONGWE- NO WARD NYANAMA PDM SACCO \nAppendix 6: Irregularities in project implementation \nMicrofinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nParish Name of Name of PRF\\_ Loan Loan Project Status of Name SACCO beneficiary Amount Amount funded the as per as per", "metadata": {"headings": [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}, [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}]], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "project", "metadata": {"headings": [{"headings_0": {"content": "project", "page": 47, "level": 3}}, {"headings_1": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}], "page": 47, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []}
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