diff --git "a/reports/chunks/Kitgum District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Kitgum District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kitgum District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \n, \nDECEMBER, 2023 \nTable of Contents \nTOD Or i EEE ii", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Breanne", "metadata": {"headings": [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl \n8 nenne ET I TEE 11 3.0 \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE > \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program. \n14 ..................... Be En 17 EEE \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system \nISSAIs \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government \nMinistry of Works Transport and Engineering \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kitgum 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 Kitgum 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": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kitgum 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's 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. \nKitgum District Local Government is mandated under the 1993 Local Government Statute ,the constitution of Uganda 1995-Article 176 and the Local Government Act (LG Act) 1997 to allocate public resources for integrated Participatory Planning Budgeting and investment management. \nDuring the financial year 2022/2023, Kitgum District Local Government had a budget of UGX. 41,805,118,175 out of which UGX. 38,755,642,185 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kitgum 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": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Details Budget Warrants % SN UGX UGX funding \\| l Recurrent (Wage) \n23,898,813,497 \\| 23,898,813,497 100 \n2 Recurrent (Non-wage) \\| 8,666,011,145 8,473,604,012 8 \\| 2 Development \\| 9,240,293,533 6,383,224,676 69 - \\| Total \n41,805,118,175 38,755,642,185 93 \nOut of the total warrants of UGX. 38,755,642,185 I reviewed the utilisation of warrants worth UGX. 25,100,158,500 (65%) as summarised in the table below \nSN Details Actual Cumulative % \nCumulative \\| expenditure Actual out of total UGX) expenditure warrants \\| \\_21,984,713,950 \nTheme area-PDM expenditure \n70,496,600 22,055,210,550 \naudited \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}]], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "357,258,342", "metadata": {"headings": [{"headings_0": {"content": "357,258,342", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22,412,468,892", "metadata": {"headings": [{"headings_0": {"content": "22,412,468,892", "page": 5, "level": 3}}, {"headings_1": {"content": "357,258,342", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Focus area-Microscale irrigation", "metadata": {"headings": [{"headings_0": {"content": "22,412,468,892", "page": 5, "level": 3}}, {"headings_1": {"content": "357,258,342", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"22,687,252,325", "metadata": {"headings": [{"headings_0": {"content": "\"22,687,252,325", "page": 5, "level": 3}}, {"headings_1": {"content": "22,412,468,892", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects \nFocus area-UGIFT (Infrastructure) \\_\\_709,512,554 23,396,764,879 60 6 Focus area-Water development 294,274,673 23,691,039,552 61 grant (Piped water, and Rural \nwater and Sanitation grant)\\_ \n7 URF \n\\_627,530,819 24,318,570,371 \\| 3", "metadata": {"headings": [{"headings_0": {"content": "\"22,687,252,325", "page": 5, "level": 3}}, {"headings_1": {"content": "22,412,468,892", "page": 5, "level": 3}}, [{"headings_0": {"content": "\"22,687,252,325", "page": 5, "level": 3}}, {"headings_1": {"content": "22,412,468,892", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 DDEG", "metadata": {"headings": [{"headings_0": {"content": "8 DDEG", "page": 5, "level": 3}}, {"headings_1": {"content": "\"22,687,252,325", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "266,352,239 24,584,922,610 9 PHC", "metadata": {"headings": [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|\\_ 515,235,898 25,100,158,500\\| 65 \n\\| \nEs \n\\| Total \nof the utilised warrants 25,100,158,500 \naudited \n\\_ \nOut of the total warrants of UGX. 38,755,642,185 in the financial year 2022/2023, UGX.21,984,713,950 was on costs for which I issued a \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of I \nadvised the UGX. 300,000,000 however; by the end of the year, only UGX. 212,748,401 Accounting Officer to had been collected representing 64% performance. The summary is in the sensitize and register of table below and the details are in appendix 1 (a). \nTax payers on IRAs. \nApprovedbud ActualColle Variance I also advised the get ctions Accounting Officer to 169,000,000 198,089,961 \nfurther map alternative revenue \ncollection", "metadata": {"headings": [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}, [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "131,000,000 14,658,440", "metadata": {"headings": [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sources to boost local \\| \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nThe Accounting Officer explained that introduction of IRAS without proper sensitization of Tax Payers in FY 2022/23 has affected collection. \nIn addition Government ban on Charcoal business has greatly affected our collections.", "metadata": {"headings": [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}]], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX. 37,241,165,680 to implement the I \nadvised the various programmes, out of which UGX. 37,033,801,539 was warranted Accounting \nOfficer resulting in a shortfall of UGX. 207,364,141 representing 99% performance. \nshould engage Uganda Road fund and other The performance of warrants for each of the programmes is shown in relevant authorities and appendix 1 (b). \nensure that all affected The UGX. 207,364,141 that was not warranted was meant for the following activities are rolled over major activities which were either partially or not implemented at all; \nfor implementation in the subsequent period. \\_ \nProgramme Amount not Activities not Purpose of the \nwarranted implemented unimplemented activity \n11 Human 130,042,926 Medical Equipping the district \n\\| \nresource \nSupplies and hospital. development \nServices \nEntertainment \ninland \\_\\|\\_ . I", "metadata": {"headings": [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}]], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Faciitationoftrave", "metadata": {"headings": [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nied \\_\\_ \\| 2 Integrated 75,481,404 Roads and Improvement of roads and Transport Bridges - bridges. Infrastructure \nAcquisition \n\\|\\_and Services \n\\| \n\\_ 205,524,330 \nMe \u2014 Observation Recommendation The performance of warrants for each of the programmes is shown in the table In the meantime a below; \nrequest for funds to be revoted should be Programme \nApproved Warrants % made to MoFPED budget i funding \n\\| \nNatural Resources, Environment \n\\| \nIntegrated Transport Infrastructure \nHuman Capital Development \n\\_ \nGovernance and Security \n465,658,000 14,726,606 \\| 3.162 \\_\\_\\_ \n8,812,520 2,658,867,628 \\| 1,492,728,578 10,934,000 10,934,000 \n\\| 18,912,000 \n4,001,111,628 1,546,113,704 39 \nThe UGX. 2,454,997,924 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; as shown in the table below. \nProgramme Amount \u2018not Activities not Purpose of the \\| warranted implemented unimplemented activity \\_\\| Natural \\| 450,931,394 \\| \nNon-Residential Construction of", "metadata": {"headings": [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "piped", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 7, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\| Resources, Buildings \u2014 water system at Nyala \\| Environment Acquisition \\| Integrated 83,792,480 Roads Construction Transport Bridges - lanyayang bridge Infrastructure Acquisition labongo Amida county Monitoring and Supervision Human Capital Residential Seed school Development Buildings Labongo Layamo Acquisition. As a result of failure to warrant the budgeted funds, the district could not implement the following; Construction of piped water system at nyala Namokora sub county e Construction of lanyayang bridge at labongo Amida sub county e e Completion of labongo layamo seed school. The Accounting Officer explained the short fall was caused by non-approval of funds by USAID due to delayed project design approvals. 1.4 Utilization of Warrants Out of the total warrants of UGX. 38,755,642,185 availed during the year, UGX. I advised the 34,661,770,261 was utilized by the entity resulting in un-utilized warrants of Accounting Officer to UGX. 4,093,871,924 representing utilization of 89 % as shown in appendix 1 ensure timely (c). recruitment and Observation Recommendation \u201alarakaraka teachers houses \\| 1,411,380,583 Non- Excess releases for residential Layamo seed school un buildings paid retention (class room ;\\_ construction) layamo seed , Alima lagot 24,000,000 Furniture The Contractor nudiel schools abandoned the contract \\| Integrated 90,454,401 Roads and Delayed works. Transport Bridges = Infrastructur Acquisition e And low cost ceil Services Auch- lanyadyang General staff \u201cRecruitments not done salaries \\| Agro 310,387,232 General Staff Delayed recruitments industrializati ~~ 59,351,726 on Appraisal and AKVO LIMITED Supplier Feasibility did not supply Studies for equipment Capital Works ( payment for micro scale irrigation equipment \\| \\| \\| Natural 156,542,892 Non- Change of site and work Resources, Residential plans, delayed Environment, Buildings \u2014 procurements. \\| Climate Acquisition Change, (piped water Land And scheme at \\| Water mucwini) \\| \\| Management 76,009,631 General staff Un utilized excess salaries. supplementa BE, i \\_\\_\\| u As a result of failure to utilise warrants; e Accessibility to some areas of the district areas was affected due to poor road networks. e Accessibility to safe water in Mucwini sub county. e Pupil in Alimo Lagot primary school studied without adequate furniture. The Accounting Officer explained the underutilization was mainly caused by delayed recruitment, Procurement and incompleted works. No Observation Parammandatinn R ecommendation e 3 outputs with 19 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1 (d) Table showing performance indicators and targets Category of No. of", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Integrat Rehabilitation 137,691,0 &- ed of 2.6 km 08 \nTranspo Awuch- \nrt Lanydyang \\| Infrastru road (low L", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Functionality) \nRoad works Rehabilitat I advise Bi \n< \ncompleted on ion manageme 0.6km but other undertake nt to sections (2km) In on a allocate are at base phased funds for cture cost ceiling) level. manner rehabilitatio and \nn of the Services entire road.", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Agro Animal 110,538,6 (N Fencing Market Promotion Industri markets 64 \ncompleted but only of market mG he \nalization. fencing \n8 market utilized on to enable", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Meteo \u201e\\| \\| \nunderutilized no Mondays full evidence of utilization of \u2018\\| \n\\|\\| Animals structure.", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Human Okidi Health 91,774,57", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ER \na ee \n\\_-\\| Project \nStaff had I advise the capital center 5 we Te completed, abounded Accounting construction", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7a", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c4! however, its not the facility Officer to = ah yet in use \nme \\| '\\| \nfor some ensure that time the facility which is made affected operational the to service operation the \nof the community. health \ncenter.", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}, [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}]], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Human Construction 28,609,27 N Building Additional I capital of staff house 4 \u00e9s \nye of recommend", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ace f completed but works at Lokom \nea \\| not in use. tilling of that the primary airy ho the extra works 0 \nNo Program Activity Total Pictorial evidence Summary of Managem Recommen me details expenditu \nfindings (Time, ent dation re (UGX) Quality, Response \n\u2018Bns Quantity, Cost \nand \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}, [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}]], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Total 451,408,0 06", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that Nudiel project designs for buildings are harmonised with Ministry of Education and Sports. \nI also advised the Accounting Officer to ensure that existing structures are fully utilized. \n1.7.2 The service delivery under focus areas \nI sampled eight (8) out of Thirty one (31) activities in Four (4) focus areas with a total expenditure of UGX. 1,012,107,220 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.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Education e The Two projects of \\|e The projects should be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "construction of twin staff houses \ncommissioned and\\_ buildings Grant \nat Pagen and Akado primary \nput under use. \nschools were completed \nhowever not functional. \nThis can lead to quick deterioration of the structures and \npoor performance grades. \nUGFIT \nThe Seed school built at Layamo \nI advised the accounting officer sub county was still under to engage the contractor to have construction \nMaterial had been mobilized late and the work is behind schedule \nwith expected completion date being 30\" June 2024 and works currently at 40%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education and Health service \ndelivery to the beneficiaries will be delayed \n. ee \\_ \nmore resources directed towards expediting the works. \nu \nissued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKitgum District Local Government had a wage budget of UGX. 23,898,813,497 out of which UGX. 21,984,713,950 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX. 21,043,386,417, I advised the and obtained supplementary funding of UGX. 2,855,427,080 resulting Accounting Officer to into a revised wage budget of UGX. 23,898,813,497 which was all improve accuracy of warranted. \nthe entity\u2019s budget by Out of the total warrants, UGX. 21,984,713,950 was utilized by the ensuring that all DLG resulting in un-utilized warrants of UGX. 1,914,099,546 budget estimates are representing utilization of 92% as summarized in the table below and based \non actual numbers and also Payments Unspent ensure that all Balance warranted funds are UGX. Bn \nutilised as planned. \nFrom the analysis, I noted that \ne The supplementary funding of UGX. 1,914,099,546 was not utilized \ne The supplementary funding of UGX 2.8bn was not requested by the Accounting Officer. \nThe Accounting Officer explained that wage supplementary budgets were sent by Ministry of Finance to address the salary enhancement for science teachers. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,554 employees on the IPPS payroll of which 1515 \\|a)I advised the (97.49 %) were fully verified, none partially verified, 2 (0.128 %) not \nAccounting Officer verified, and 37 (2.38 %) did not show up. \nto use the verified payroll as a\\_ basis The following observations were made; \nfor updating monthly payrolls for a) 1,515 (97.49 %) employees appeared for the validation exercise \npaying employee and presented all the pre-requisite documents to confirm their \nemoluments. existence and \nof recruitment. \nvalidation without justification. \nService and make arrangements to II. A total of UGX 32,295,515 was paid as salary to 15 validate the staff employees in question after exit and this is considered a \nthat are genuinely financial loss to Government. \naccounted.", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IV. \nI further noted that 6 individuals were not accounted for and ii) The Accounting these were omitted from the validated payroll. \nOfficer should initiate a process of deleting The Accounting Officer explained that cases of unverified these names from individuals had been forwarded to the Rewards and Sanctions the payroll. For staff Committee. \non transfer of In addition some genuine employees who did not appear for service, \nthe validation where away on sick leave study leave did not have Accounting Officer , \n, \nthe required original documents while others simply did not show should initiate a up without reason. \nprocess of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 13, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iii) The Ministry of Public Service and the Accounting Officer should delete this category of employees and the matter be \\_\\_\\|\\_\\_investigated. 2.3 Inconsistencies in Employee Details A total of 150 employees on the payroll had inconsistencies in their I advised the dates of birth, captured in the payroll and data captured by NIRA on accounting officer to the National IDs. The information is critical in the identification of an follow up with the individual. ministry of public service to effect the Inconsistent information undermines the integrity of the District's changes in the dates records and may complicate the employee service history and of birth on the retirement procedures. Where the errors in dates of birth increase the payroll. length of service, it may lead to the irregular extension of employee service. The Accounting Officer explained that management was making efforts to submit records of the affected officers to Ministry of Public Service to effect the changes in the dates of birth on the payroll. 2.4 Delayed deletion of employees from the payroll I advised the I noted that UGX. 66,422,776 was paid to 15 staff who had either Accounting Officer to been retired, transferred, absconded or died. These resulted into initiate a process of financial loss to EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters 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\u2122 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", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 13, "document_name": "Kitgum 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": "Implication", "page": 11, "level": 3}}], "page": 15, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKitgum District budgeted and received UGX 487,362,325(100%) for the financial year 2022/23. Out of the UGX 487,362,325 received, the District spent UGX 315,836,058 (65%) leading to un-utilized funds of UGX 171,526,267. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity Planned Actual quantity quantity f Rural Water and Sanitation \\| Construction of boreholes \noe All the 17 projects were derived from the district approved work plans and", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}]], "page": 15, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All the 17 projects in the approved work plan were in the indicative list of capital investments. \noe The District allocated UGX. 214,589,500 (70 %) to new capital development which was above the minimum allocation of 65%, Rehabilitation of water facilities was allocated UGX. 77,005,708 (25%) which was the maximum allocation of (25%) and investment servicing costs was allocated UGX. 15,000,000 (5%) which was below the maximum allocation of 10% under the Rural Water and \nSanitation Sub-Grant (RWSSG) (traditional component) as per the water grant Guidelines.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The ongoing UGFIT project at Layamo seed school had been provided with water a source that were accessible by the local community. \noe All the newly constructed water sites where fully functional. \no The district had adequate water quality testing kits. \noe The district used stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes \noe All of the sampled installations had functional water user committees to ensure local ownership and long term usage of the facilities \ne Eight new water sources proof of land ownership or consent of land offer (e.g. land title, agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects. \n6.1.1 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2 Funding and Absorption \nI reviewed the budget performance of Kitgum DLG and noted the following; \no UGX. 487,362,325 (100%) was received, are budgeted. This detailed in the table below; \n\\_\\_ \nSN Category Approved Release Expenditure Un-utilized % Estimate \nAbso rptio \n\\| \n1 Rural Water and 306,595,325 \\| 306,595,325 \nn \n294,274,673 \\| 12,320,652 196 \nThe Accounting Officer explained that the procurement process for the project of construction of the piped water scheme started late, because there was amendment in the choice of project site that required approval of the district council.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kitgum 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": "budget.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure adequate field appraisal for water sources before allocating resources. \n6.1.2.1 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; \nAll piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed the implementation of the Grant activities and noted the piped water scheme at Mucwini East did not have its designs approved by the Ministry of Water and Environment. \nAs a result, the project may not meet the minimum standards required by the MoWE. \nAlthough the Accounting Officer stated that there was a letter of approval, I was not availed with the actual approved design.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kitgum 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": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the designs are approved by MoWE \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKitgum District received UGX 2,093,715,978, out of UGX 2,093,715,978 budgeted to the implement the programme. The following activities were undertaken; \ne The UGFIT project is constructed on titled and registered land measuring 61.776 acres located at Man woko south village Akworo Parish \noe WHT of UGX 31,774,465 was deducted from payments made to Contractors of UGIFT projects and remitted to Uganda revenue Authority as required. \noe Two meeting held on 27th April 2023, 24th may 2023, and minutes taken and well documented by the min secretary. \noe Material Tests were carried out from min of works Gulu laboratory, on 14th march 2023, Ref Kalongo river sand, (BS 812 and AASHTO 121-00) Plu Aggregates from Angagura quarry. \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance 6.2.3.1 Funding and Absorption \nOut of the approved budget of UGX 2,093,715,978, the district received UGX 2,093,715,978. (100%) Out of the received funds, UGX 709,512,554 (33.89%) was spent, thus leaving UGX. 1,384,203,424 unutilized. Details are in the table below; \nDetails\u201c Approvedbudget(U \"Warrants/Release(U Expenditure(U Underfunding(U Underabsorpti \nA B Cc D=(A-B) E=(B-C Capitaldevelopm 2,009,101,111 624,897,814 0 1,384,203,29 \n2,009,101,111 \\| \\| ent \n7 \n\\| \n\\| \nRecurrent 84,614,867 84,614,867 84,614,740 0 Br", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,093,715,978 \\| ~~ 2,093,715,978 \n709,512,554 \u201c0 1,384,203,29 7 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of seed school at Layamo \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the underaborption was mainly caused by delayed mobilization of materials by the contractor which led to delayed works.", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the contractor to have more resources \n6.2.5 Positive observations \nI noted the following areas were management had commendable performance; \ne All the budgeted Education Development Grant funds were received. \ne mitigation measures for projects/programs with related environmental and social impacts was under taken. \nAll the approved Project funds were transferred to the district by MoFPED in time. e \noe Project Management Committees and Procurement Committees of six Projects sought guidance from the district specialists for contracts worth UGX 280,059,489. Contract managers were appointed from user groups or sector specialists for all e \nthe projects under the grant. \nImplementation of all contracts were overseen by the user committees. \u00b0 \nAll contracts under the grant were awarded to the lowest bidders. oe \ne Disbursements to all the projects were authorized by the accounting officer as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}]], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There were no unsupported expenditure under the education development grant. e The District received subsequent funding upon submitting physical progress reports and accounting for at least 80% of the previous disbursements \n6.2.6 Areas of Improvement \nT noted the following areas where the District needs improvement; \n6.2.7 Review of Budgeting and allocation \n6.2.7.1 Failure to incorporate Education development grants project activities into the LG plans and budget \nSection 3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 states that LGs must prepare their budgets for education and sports services in a way that is consistent with the sector budget requirements. \nI noted the Local Government did not incorporate education development grants project activities totalling UGX 12,022,000,000 into the district plans and budgetary", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "framework.", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 19, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate education development grants activities into the District plans and budgets exposes the funds under the project to possible", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 19, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diversion/misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nActivity Total Pictorial Summary of Audit Managem details expendit evidence findings (Time, conclusion ent ure Quality, Response (UGX) Quantity, Cost \n\u2018Bns \nand \numa Construction 85,396,3 \\| go] \\| Class block Activity n of a block of 75 \n\\| Fame \\| complete but not implemented, structures capita two class \nmm \\\\\\\\ yet put to use \nusable but not are \n\\| rooms at \nii yet functional. awaiting devel pagen ps \nThe intended commission \nopme ni ae urpose not a . Two class mnt room block at \\| \npagen \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}, [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "08/12/23", "metadata": {"headings": [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \n\\_\\_. \nmomen Construction 86,836,5 \n\\| \n\\\\ Class block Activity The of a block of 54 \noe \u2018\\| complete but not implemented, structures two class ! \n1 yet put to", "metadata": {"headings": [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}], [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "use", "metadata": {"headings": [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "usable but not \nare \n\u2014 \nrooms at \nyet functional. awaiting Akado ps \\| \nThe intended commission Sete \nTwo classroom not i purpose \nblock at Akado ps \nmet \n08/12/23 \n4 1 172,232, \n929 \n6.3 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kitgum District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKitgum District received UGX 334,135,000, out of UGX 334,135,000 budgeted (100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}, [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}], [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SS ae ERR TERED 2 Installation \nCapital Development (micro scale \\| \nof irrigation irrigation equipment equipment \n\\_ \n\\| \ne The district complied with the selection criteria for the lowest priced technically responsive bid. \ne All the released funds amounting to UGX 334,134,000 were adequately accounted for. \n6.3.2 Areas of improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}, [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.3.2.1 Planning and Budget Performance \n6.3.2.2 Planning \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: \u00b0 \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \nThe district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nThe share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the following; \n\u00b0 Expenditure categories for the complimentary services were charged on item codes 225204 and 391002. Further verification revealed that departmental work plans did not indicate any expenditure codes contrary to the implementation program expenditure guidelines. \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer explained that the anomaly was a result of \nin the \no The District received UGX. 334,135,000 out of UGX. 334,135,000 budgeted (100%). Out of the funds received UGX 274,783,433 was spent on complementary activities. \nOut of the total program receipts of UGX 334,135,000, UGX. 274,783,433 (82%) e \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX 59,351,567. (18%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorption", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}, [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}]], "page": 21, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "per caemusmamment favmen \\| \nfile) \\_ 'D= : ae nn B (B- C) nn B)\\*10 50,004,000 0 ol 0 \n~ \n142,065,000 217,897,304 \\| 2 35 Quarter three 223,147,304 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}, [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}], [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}]], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "metadata": {"headings": [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_274,783,433 \\_269,533,433 59,351,726 334,135,000 \\_334,135,159 \n0 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the under absorption to delayed supply of Irrigation Equipment. \nRecommendation \nI advised the Accounting Officer to engage the contractors to always deliver micro scale equipment on time. \nIn addition the Accounting Officer should consider terminating the contract of the errant contractors. \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 \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the", "metadata": {"headings": [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}, [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}]], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "metadata": {"headings": [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], "page": 23, "document_name": "Kitgum 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": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e 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\u2019s report to the related disclosures in the I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. 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": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}]], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], "page": 25, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX 70,496,600 meant for PDM Administrative and Coordination activities was oe utilized for the intended purpose and supported by relevant documentation. e Out of UGX 7,200,000 budgeted by MoFPED for funding of 72. District PDM SACOOs, a sum of UGX.7,200,000 was disbursed to 72 PDM SACCOs \\_PRF totalling to UGX.7,200,000,000 was transferred to 72 SACCOs with evidence e of submission of attestation forms to the Secretariat that confirmed that they were formed in accordance with the issued the guidelines. e The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets. All the 72 SACCOs were registered under the Cooperative Societies Act to ensure e the legality of the SACCOs. e All the 72 parishes were gazetted under MoLG database and were included, benefited from the PDM funding, this helped create socio- economic transformation by households out of the subsistence economy into the money economy e PDM HLG core implementation team was in existence and functional, which ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. e All the 10 Sampled SACCOs had existent and functional PDM SACCO board to ensure proper management of the SACCOs oe All the 10 PDM SACCOs had bank account opening resolutions in their minutes, and signatories to the bank. This ensures proper management of SACCO funds. e All beneficiaries/households received PRF of UGX.1,000,000 per the PDM Implementation guideline. This ensured achievement of the PDM 7.1.3.1 Planning and Budget Performance I reviewed the District approved work plan and budget for PDM activities and noted the following. 7.1.3.1.1 Alignment of the Municipal Council Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. I was not availed with evidence detailing the identification of PDM parish priorities for onward submission to the sub counties and Kitgum District. Failure to incorporate specific PDM priorities from the parishes through the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}]], "page": 25, "document_name": "Kitgum 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": "performance;", "page": 25, "level": 1}}], "page": 26, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n7.1.3.1.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was \nto receive UGX.25 Million \nI \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that releases are controlled centrally by MOFPED, and the delay releases are orchestrated by ministry of finance. \nAnd furthermore the District keeps in touch with the pillar 3 manager for guidance and notifications on releases.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}]], "page": 26, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.3.1.3 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that by 30\" June the 72 PDM SACCOs had not disbursed any funds to e \nthe beneficiaries out of the PRF received of UGX. 7,200,000,000 leaving UGX. 7,200,000,000(100%) undisbursed. Details are in the Appendix 4 (b). \nThe Non disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer attributed the matter to lack of training of the beneficiaries groups.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that trainings of beneficiary groups are carried out immediately and funds disbursed to meet the prior objectives. \n7.1.3.2 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish Development I reviewed the operations of the PDC in the 10 I advised the Accounting Officer Committees (PDC) sampled PDM SACCOS, and noted the ensure parishes prepare 5 year following; development plans parish priorities and action plans e \\_PDCs did not Prepare 5-year Development generated in the prescribed plans as per the guidelines. \nformat for onward submission to e PDC prepared Parish priorities and action the sub county and district. plans for the FY 2022/2023 however, they \nwere not in the prescribed format showing \ncategory, name of priorities, quantity, \nlocation and expected date of \nimplementation. Refer to Appendix 4 \n(d) \nSACCO Committees e 10 Sampled SACCOs did not have functional I advised the Accounting Officer and Sub Committees \nsupervisory, executive committees as well avail minutes and quarterly as the Loan, Production, Marketing, reports of the SACCO Business Development services, Finance and committees and Sub", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.1.3.3 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": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kitgum 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 Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of \\| Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 sampled SACCOs were not licensed to I advised the SACCOs Under the take on the business of lending under Accounting Officer to Microfinance \nMicrofinance Institutions money lenders act engage the PDM Institutions Money as detailed in Refer to Appendix 4 (d) \nSecretariat and obtain Lenders Act \nAs a result, enforcement of recovery of PRF proper guidelines on from beneficiaries by the PDM SACCOs may Licensing of PDM be legally challenged leading to loss of SACCOs Under the funds. \nMicrofinance Accounting Officer explained that there was Institutions Money no clear guideline in respect to Licensing of Lenders Act,2016.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 1 (a): Performance of local revenue", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u | Source", "metadata": {"headings": [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved budget Actual Variance Reasons for under/over \n(1 [Local Services Tax 100,000,000 \\| 102,815,000 \\| \n\\_2\\_\\_\\| land fees \n3 \\_\\_\\| Business Licenses \n4 \\_\\| Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49,000,000", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 30, "level": 3}}, {"headings_1": {"content": "u | Source", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non-Tax Revenues I \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 30, "level": 3}}, {"headings_1": {"content": "u | Source", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IE Rene", "metadata": {"headings": [{"headings_0": {"content": "IE Rene", "page": 30, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 3 en", "metadata": {"headings": [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Other property income 51,000,000 \n\\| (disposal of assets) \n\\| 8 Administrative fees and licenses 10,000,000 1,800,000 \n\\| 10 \\| Other fines and Penalties \\| \u2014\u2014\u2014O \\|", "metadata": {"headings": [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}, [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}], [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000;", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Reasons not given Reasons not given", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\_ \n50,000,000 Reasons not given \n\\|", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}, [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "metadata": {"headings": [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| u \\| \\| \nTotal 300,000,000 212,748,401 87,251,599 \nL \n\\| \nAppendix 1 (b): Performance of GOU Warran \nProgramme Approved Warrants % funding \n\\_Agro- Industrialization 1,921,635,758 1,921,635,758 \n\\_ \n\\| Tourism Development \n100 \nI \n\u0131 Natural Resources, Environment 903,218,822 Private Sector Development", "metadata": {"headings": [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}, [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated Transport Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, {"headings_1": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \nHuman Capital Development \n\\_ \n\\| Public Sector Transformation \\|", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, {"headings_1": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, [{"headings_0": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, {"headings_1": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community Mobilization and Mind-set", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Governance and Security \n5,461,820,520\\_\\_] 5,460,880,11 99 \\| \\_] a a Development Plan Implementation \n100 \n\\| Total dd 37,241,165,680 \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}], [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37,033,801,539 \u2014, 999", "metadata": {"headings": [{"headings_0": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, {"headings_1": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nUtilization Appendix (c):", "metadata": {"headings": [{"headings_0": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, {"headings_1": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, [{"headings_0": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, {"headings_1": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Warrants.", "metadata": {"headings": [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \nProgramme Warrants \u201ea utlisation, \\| \nU \nAgro- Industrialization \u0131\\_1,923,435,758 1,550,651,585 m \\_\\_ \n\\| \nTourism Development 3,958,281 3,928,741 \u0131 \n\\| \n\\| \n\\| \n\\| \nNatural Resources, Environment \\\\\\_920,045,428 671,292,782 \\| \nPrivate Sector Sec Development \\_ 42,651,299 \n38,450,911 \n90", "metadata": {"headings": [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "metadata": {"headings": [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \nHuman Capital Development 26,769,668,981 23,863,439,254 \n\u0131 Hu ev \n\\| \n\\| \n\\| \nPublic Sector Transformation 1,204,152,080 1,041,872,853 ae Community Mobilization and Mind set 258,340,517 \n197,723,580 76 S a \\| \n\\| \n\u201aGovernance and Security 3,633,570,211 5,544,786,075 \n\\| \n\\| \nDevelopment Plan Implementation 705,253,033 560,690,983 80 \\| \nTotal \\| 38,755,642,185 34,661,770,261 oe \\_ \n\\_\\| \n=e \nropriate indicators and targets zu \nBudget Budget Output \nOutput \nAudit comment Audit comment on indicators on targets", "metadata": {"headings": [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}, [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "metadata": {"headings": [{"headings_0": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}, {"headings_1": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c\\|", "metadata": {"headings": [{"headings_0": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}, {"headings_1": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance", "metadata": {"headings": [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| No realistic \\| strengthening \\|\\_indicators clear\\_\\| not targets set im \nasst \nee \n01-AGRO-INDUSTRIALIZATION 00006 Planning and Allowances Performance No realistic \nbudget services Welfare \nand indicators not clear targets set \ni \\| Entertainment \nPrinting, Stationery,", "metadata": {"headings": [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}, [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}], [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}], [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Photocopying", "metadata": {"headings": [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \nBinding ~ 09040106-Community access \n& \nfeeder roads \\| 260010 \\| \nRoad rehabilitation payment of domestic \\| Performance No realistic arrears \n\\| constructed & maintained to facilitate market \\| \naccess \nto contractors \nindicators not clear targets set \n28 \nNo \\| Program Sub-program \\| PIAP-out \nBudget \nTotal Out-put Total No of Number of fully \\| Out-put \nexpenditure activities in implemented \n\u2018i \\| \naah \\| Co 1 HUMAN \nCAPITAL \\| 02-Population Health, \\| \nReduced morbidity and mortality due \\| \n21 21 \\| \\| \nDEVELOPMENT Safety \nand \\| to HIV/AIDS, TB and malaria and \n\\| \\| \n\\| Management \n\\| other communicable diseases \nel 01030201-Modern \\| 000073 \nen agricultural 110,538,664 INDUSTRIALIZATION Market Access and markets constructed in strategic \nCompetitiveness locations oe Peete ad anced \nAppendix 1 (f): Partially Implemented out-puts \nth nn No. Program. \nSub-program. \n\\| \\| \nPIAP-Outs. Budget Out- Total Out- Total No Number of No of partially No of activities put. put activities fully implemented that were not expenditur in the implemented activities implemented e output activities \n\\| 1 \\| Natural Resources, \\| O1-Environment and Natural 06060601- ' 00006 \\| 315,836,05 \n5 3 0 N Environment, \\| Resources Management. Strategy for NDP \n\\| 8", "metadata": {"headings": [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}, [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Climate Change, | | III implementation", "metadata": {"headings": [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Land and Water. \ncoordination \n\\| \\| developed. \n= \n\\| \n\\| 01-Agro- 01-Institutional Strengthening 01041202- 70,496,600 3 0 3 0 2 Industrialization and Coordination Farmers \n\\| \nsensitized on i \\| \\| productivity \nenhancement \n\\| \n\\| \ntechnologies \nAppendix 2: Utilization of wage per department \n\\| Administration", "metadata": {"headings": [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}, [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}], [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}]], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "metadata": {"headings": [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CommunityBasedServices \\_\\_\\_\\_175,614,000 en nn 154,997,063 \\| \n\\| Education \\_\\_9,848,809,820 1,979,287,410 \n\\_ \n\\| \n\\| Finance 249,452,000 [Heath \\_621,600,000\\| \\_8,311,227,035 \n\\_ \\| 7,689,627,035\\| \\_8,311,227,035\\| \\_8,192,439,222\\| \\_118,787,813 \\| 0 \n\\_NaturalResources rc \\| 40,000,000 19,236,964 \n29 \n\\| Planning \n95,120,000 93,800,000 \\_\\_188,920,0001\\_\\_188,920,000\\| \\_\\_100,796,220 88,123,780 \\_ \n\\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}]], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_ProductionandMarketing", "metadata": {"headings": [{"headings_0": {"content": "|_ProductionandMarketing", "page": 33, "level": 2}}, {"headings_1": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "310,387,232", "metadata": {"headings": [{"headings_0": {"content": "310,387,232", "page": 33, "level": 2}}, {"headings_1": {"content": "|_ProductionandMarketing", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| RoadsandEngineering \\_\\_-138,725,000\\| \u00ab138,725,000 \\_117,279,5371 21,445,463 \\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "310,387,232", "page": 33, "level": 2}}, {"headings_1": {"content": "|_ProductionandMarketing", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Statutorybodies", "metadata": {"headings": [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "205,964,000 44,000,000 \\| 249,964,000 249,964,000 \u2014\u2014\u00ab249,418,979 545,021 \\| 36,716,000 4,200,388 \nTrade,IndustryandLocalDevelopment \\_\\_2,800,000 \\| \noi 33,916,000 \\_\\_\\_\\_ \\| \\| Water ch 40/800 108,000,000 108,000,00 56,772,667 \\_\\_\\_ \nTotal 21,043,386,417 2,855,427,080 23,898,813,497 23,898,813,496 1,914,099,546 \nAppendix 3 (a): Implementation of \nSN \\| Water \nPlanned Actual Variance Planned Expenditure Variance Audit Projects/ facilities quantity quantity expenditure (UGX) (UGX) Remarks", "metadata": {"headings": [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}, [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}], [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}], [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E \\", "metadata": {"headings": [{"headings_0": {"content": "E \\", "page": 33, "level": 2}}, {"headings_1": {"content": "Statutorybodies", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nimplemented \\| Rehabilitation of the bores 8 \n0 77,005,708 71,658,167 Fully implemented \\_ \n\\_ \n\\_ \\{\\| LL \nL 3 Pipe water scheme a", "metadata": {"headings": [{"headings_0": {"content": "E \\", "page": 33, "level": 2}}, {"headings_1": {"content": "Statutorybodies", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tne | tae", "metadata": {"headings": [{"headings_0": {"content": "tne | tae", "page": 33, "level": 2}}, {"headings_1": {"content": "E \\", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 146,185,817 146,185,817 Partially", "metadata": {"headings": [{"headings_0": {"content": "tne | tae", "page": 33, "level": 2}}, {"headings_1": {"content": "E \\", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "$e", "metadata": {"headings": [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented [4 Latrine at [1 \n\\| eee Amida ss \na Fi \n21,600,000 21,240,733 359,267 Fully \n\\| \na eee i. implemented \\| \n16 409,291,525 302,478,866 \\| 106,812,659 \nRemarks \nKm LESS cece EGON HG Cat denne \n\\| \neen \\| 1 10/10/2022 72 \nTE", "metadata": {"headings": [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}, [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,800,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_First quarter releases delayed. \\| \n\\| \n\\_\\_ \n2 19/04/2023 \\|72 \n1,800,000,000 \nFunds for second quarter delayed and received on 20th /04/2023", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}, [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. \\| 22023 Ve", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3,600,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,600,000,000", "page": 33, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funds for third and fourth quarter received at the end of the fourth quarter \\|", "metadata": {"headings": [{"headings_0": {"content": "3,600,000,000", "page": 33, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 33, "level": 5}}, {"headings_1": {"content": "3,600,000,000", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_ \n72", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 33, "level": 5}}, {"headings_1": {"content": "3,600,000,000", "page": 33, "level": 2}}, [{"headings_0": {"content": "[|", "page": 33, "level": 5}}, {"headings_1": {"content": "3,600,000,000", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,200,000", "metadata": {"headings": [{"headings_0": {"content": "7,200,000", "page": 33, "level": 3}}, {"headings_1": {"content": "[|", "page": 33, "level": 5}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4 (b): Non Disbursement of Parish Revolving Funds \n(SN. \\| VoteName \\| Name \nAmounts disbursed to Remarks \n\\| 1. \\_\\| KITGUMDLG KITENY KITENY 100,000,000 \u201a\\_nil \nNo disbursements made", "metadata": {"headings": [{"headings_0": {"content": "7,200,000", "page": 33, "level": 3}}, {"headings_1": {"content": "[|", "page": 33, "level": 5}}, [{"headings_0": {"content": "7,200,000", "page": 33, "level": 3}}, {"headings_1": {"content": "[|", "page": 33, "level": 5}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tr", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nI LUGWAR \\_ LUGWAR 100,000,000 \nNo disbursements made \n30 \n\\|PALUBA PALUBA [100000000 In \nNo disbursements made \n\\| : cae", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}, [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}], [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PALWO", "metadata": {"headings": [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OKOL\\_\\_ \\|OKOL 100,000,000 Nil \\| LUMULE 100,000,000 \n\\_\u2014\\_\u2014\\_\\|\\_ \\| \n\\| \nPACHUA \\_\\_\u2014\\_\u2014\\_\\| 100,000,000 i \\_\\_ \nLPACHUA\\_ \nPUDO \n\\_ \nPUGODA EAST PUGODA EAST 100,000,000 \n\\| \n\\| \nNo disbursements made \n; \\_\\|\\_No disbursements made \n=z \nNo disbursements made \nNo made", "metadata": {"headings": [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}, [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}], [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}], [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}]], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disbursements", "metadata": {"headings": [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MELONG 100,000,000 No disbursements made \\| \\_\\_\\| 1,000,000,000 nil \nnil \nNo disbursements made \nAppendix 4 (c): functionality of the committees \nSN. Parishes Does the membership Were Did the PDC Did the PDC prepare Were \nHow much Remarks of the Parish quarterly prepare parish parish 5 year plan as quarterly funding was Development \nmeetings priorities and action stipulated Annex 2 performance received for committee (PDC) held? plans for the FY structure of the parish reports \nthe PDC \ninclude those stipulated \n2022/2023 as per plan of the Governance prepared? \nactivities? \nin the guidelines? \n\\_ \nm aces a LUGWAR Yes \n\\| Annex 1 format of and Administration pillar \\| parish priorities of operational manual, Feb. \\| \\| the Governance and 2022? \n\\| i Administration \\| \\| pillar operational \n\\| manual, Feb. 2022? \ni \nYes \n1,000,000 Parish did not prepare \\_ development plan i \n\\| Yes Yes No \\| No Yes 1,000,000 Parish did not 5", "metadata": {"headings": [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}, [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PALUBA", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "prepare year development plan \n~~ PALWO Yes il ; prepare year Yes \nOo oO es 1,000,000 Parish did not 5 development plan \nOKOL Yes Yes \nYes \nParish did not prepare 5 year i development plan\\_ Yes \n1,000,000 \nParish did not prepare 5 year \\| development plan \\| \n\\_ \nPACHUA \nYes \ndevelopment plan Sn I. L \nTEE \ndevelopment plan I \nPUGODA \nYes \n\\| \ndevelopment plan MELONG Yes Yes \n\\| \nIL No \n\\| Yes 1,000,000 Parish did not prepare 5 year development plan \nAppendix 4 (d): Committee and Sub Committee assessment tool \nVote \\| Name of Supervisory \nExecutive Loan Sub Production sub Marketing sub Business \nFinance and Rema Name ' SACCO committee Committee committee Committee Committee Development investment sub rks \\| \nservices sub Committee \n' Was it Is the Was the \n\\|Is Was Is the Was Is the! Was Is the Was Is the Was Is the \\| Constit committee it commi it \\| it \\| \n\\| \ncommi commi it commi \\| it committ it commit i \\| uted? operationa Const ttee Cons ttee Cons ttee Cons ttee Const ee Const tee \\| \n\\| (yes/N \\| I? \nitute operati titut operati titute operat titut operat ituted operatio ituted operati", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}, [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. (operation d? onal? ed? onal? d? ional? ed? ional? ? nal? ? onal? \nka or Not (yes/ (opera (yes (opera (yes/ (opera (yes/ \\| (opera (yes/ (operatio (yes/ (operat \n\\| \\| \n\\| operationa No) \\| tional /No) tional No) tional No) \\| tional No) nal or No) ional or", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| I)", "metadata": {"headings": [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| operati operati operat operat \\| operatio operati \\| \nor Not or Not or Not or Not \\| Not Not \\| \n\\| ional) ional) nal) \n\\| onal) onal) i \nKITGUM N [No [no [No \\| DLG LUGWAR \nN No [No [No \\| \\| \nPALUBA Yes \nYes \\|Yes k \n[Yes ves NO [No [no No \\{No [No \\|Nno PALWO Yes Yes\\_\\_\\| Yes [Yes \\|ves \\|No No \nNo No Lt Te \\| \\| \nOKOL Yes Yes Yes Yes No\\_\\_\\| No \nNo [No \\| \\| \n\\| Yes \n\\| LUMULE \\| Yes \nNo \nPACHUA\\_\\_ Yes \nYes No No no \\| \n\\| PUDO\\_\\_\\_ Yes \nYes\\_\\_\\| Yes No \\|No \\|No No \\|No No \n\\| \n\\| \nPUGODA Yes \nYes Yes No No No No No No No \\| \\| \n\\| MELONG \\|Yes \n\\| No No Bu Se 07 Yes \nAppendix 4 (e) : Registration of SACCOs \nEe \\| Parish Name Name of Is the SACCO registered under the Is the SACCO Remarks Name \\| \nSACCO Cooperative Societies Act? (Yes/No) registered under \n\\| \n\\| \nMicrofinance \n\\| Institutions money \n\\| KITGUM KITENY KITENY Yes \\_ \n\\_\\_\\|\\_ \n\\_ DLG LUGWAR LUGWAR Yes \\| \\| \\| \\_\\_ \\_\\_PALUBA \\_PALUBA \\| Yes \\| \\_PALWO PALWO Yes", "metadata": {"headings": [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}, [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OKOL", "metadata": {"headings": [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nlenders act 2016? \nNo \n\\| SACCOs registered and the Cooperative Society Act 2020 as amended \nNo \nSACCOs registered and the Cooperative Society Act 2020 as amended ~~~ SACCOsregistered and the Cooperative Society Act 2020 as amended \\| [No \nSACCOS registered and the Cooperative Society Act 2020 as amended\\_\\_ SACCOs registered and the Cooperative Society Act 2020 as amended \n32", "metadata": {"headings": [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}, [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}]], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file