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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KOBOKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nList Of ACKOO yi iiss  \niii \nee eT Bar hence 1 serra oN STRESS REE RE RIT EE HEE Key AGdit Molar Sinai one mcmama a a an a an a 1 \ncsscicssccscasias sem cans ccacaiscsancead saad aceonsnorsaesnareesceracessueneseatan \na. ccs carmencommnessenennresnnss eonnanmensune \n5.0 Implementation of the Parish Development Model ..........ccccccsssseeceessseereeteneessereeees 38 \nList of Acronyms", "metadata": {"headings": [[], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 8}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Local Government Government of Uganda HCMS \nHuman Capital Management System  \nICT Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 8}}, [{"headings_0": {"content": "Meaning", "page": 4, "level": 8}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 4, "level": 5}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 8}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 4, "level": 5}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 8}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| IPPS", "metadata": {"headings": [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions Local Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}, [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}], [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}], [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LLG", "metadata": {"headings": [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lower Local Governments  \nLR Local Revenue  \nMinistries, Departments and Agencies  \nof Education  \nof Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA National Audit Act \n\\| Non-Tax Revenue  \nOAG \nOffice of the Auditor General  \nProgram Budgeting System  \nPayroll Consults Africa  \nPayroll Deduction Management System PDU Procurement & Disposal Unit  \nPFMA \nPublic Finance Management Act  \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}, [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account  \nTSSA Treasury Sub Single Account  \nUBA \nUganda Banker\u2019s Association  \nUganda Consolidated Fund  \nUganda Consumer and Lender\u2019s Association  \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KOBOKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], "page": 5, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Koboko 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 Koboko 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": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}]], "page": 5, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 7, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "local revenue of UGX.490,618,952 however; by the end of the Officer \nshould year, UGX.425,115,199 had been collected representing 87% ensure \nthat performance. The summary is in the table below; \nsensitization to the tax payers on Approved Actual Variance revenue budget (UGX) Collections  \nmobilization is done UGX  \n\\| 104,064,278 87,403,471 16,660,807 in the subsequent Revenues financial year. Le 386,554,674 337,711,728 48,842,946  \nRevenues  \nTotal 490,618,952 425,115,199 65,503,753 \nThe DLG over collected revenue from Land fees, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to the table below; \nSource Approved Actual Variance budget (UGX) Collections (UGX) (UGX)  \nTax Revenues  \nLocal Services 75,014,471 72,147,471 (2,867,000) Tax  \n\\| 2 \\| Land fees \n8,804,567 \\| 7,948,000 \\| 856,567 3 Business 20,245,916 ED \\| 16,110,816 Licenses  \n4 Other tax 5,069,504 3,173,000 \\| 1,896,504 revenues  \n\\| Non-Tax  \nRevenues  \n5 Other Property 140,000 212,500 (72,500) \\| income  \n\\| oIlS\\|Ia \\| Dividends oO 0 0 \\| \\| Rent \n3,533,250 \\| 3,248,000 285,250 Other property oO \\| 0 0 income  \nSale of aaa) LESS \\| 5,123,500 \\| (3,527,500) and services  \nAdmin fees and 225,710,929 291,525,618 \\| (65,814,689) licenses  \nCourt fines and \n8,532,000 \nNo Observation Recommendation 2 Monitoring Council Monitoring of 29,004,086  \nmonitoring ongoing projects in  \nthe district  \n3 Road Equipment To keep the road 13,200,000  \nequipment maintenance equipment in  \nand fleet working condition  \nmanagement  \nand smoothen the  \nservices road works  \n4 Boards Council To facilitate council 16,700,000  \n,  \ncommittee sitting members sitting  \n\\| facilitations allowances  \nTotal  \n65,503,703  \nSource: OAG analysis \nThe under collection of local revenue was attributed to the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 7, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Slow recovery of the economy from the COVID 19 effects which has affected collections from trading licenses.  \ne Communities attitude towards revenue collection and remittance. \n1.2 Performance of GOU warrants  \nThe DLG had an approved budget of UGX.29,319,434,016 to The", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should UGX.29,129,340,150 was warranted resulting in a shortfall of engage MoFPED UGX.190,021,752 representing 99% performance.  \nand other relevant authorities and The performance of warrants for each of the programmes is ensure that all shown in the table below;  \nbudgeted funds are warranted. Programme Approved Warrants (UGX) %  \nbudget (UGX) funding  \nAgro- 1,295,160,127 1,295,160,127 100%  \nIndustrialization  \nee  \nTourism 7,721,111 7,721,111 100%  \nDevelopment  \n\\|  \nNatural Resources, 238,888,734 238,888,734 100%", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Environment", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a  \nPrivate Sector 29,030,188 29,030,188, 100% Development  \nIntegrated 522,148,823 479,176,823 92% Transport  \nInfrastructure  \nSustainable 3,400,000 3,400,000 100% \\| urbanisation & \nNo Observation Recommendation The UGX.190,021,752 that was not warranted was meant for the  \nfollowing activities which were either partially or not implemented  \nat all; \nProgramme Amount not Activities not Purpose of warranted implemented the  \n(UGX)  \nunimplement ed activi Integrated 42,972,000 Routine Improved Transport maintenance district roads Infrastructure and access rehabilitation  \nof district roads  \nGovernance 147,022,000 Support Improve and security women standard of entrepreneurs living for hip women groups \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Routine manual maintenance on the roads was not undertaken  \nThe standards of women groups were not improved.  \noe \n1.3 Performance of External Assistance  \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "Environment", "page": 8, "level": 8}}], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.5,706,476,321 from the various programmes out of which Officer  \nshould UGX.2,229,014,159 was warranted resulting in a shortfall of engage the relevant UGX.3,477,462,162 representing 39% performance.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "Environment", "page": 8, "level": 8}}], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "partners and ensure The performance of warrants for each of the programmes is that all budgeted shown in the table below;  \nfunds are warranted. Programme Approved Warrants  \nbud  \nAgro- 8,799,625 8,799,625  \nIndustrialization  \nHuman Capital 5,697,676,696 2,220,214,534  \nDevelopment  \n5,706,476,321 2,229,014,159 \nThe UGX.3,477,462,162 that was not warranted was meant for \nObservation  \nRecommendation support in improve  \nhealth  \nsanitation  \nEducation improvement  \n732,556,000 World Food Livelihood  \nProgramme support for  \nrefugees and  \nhost  \ncommunities \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \noe Monitoring projects was not undertaken \nThe Accounting Officer explained that the warrant of funds is at the discretion of donors and the district has no control over that. \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX.31,531,725,666 availed during The", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}, [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}]], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 1}}], "page": 10, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 3}}], "page": 12, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with activities worth", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 3}}], "page": 12, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation", "metadata": {"headings": [{"headings_0": {"content": "No Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 1}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Recommendation |", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets \nCategory of  \nNo. of No of Expe 5 \noutputs \nivi Activiti activiti ivi nditur i fully i  \nes es e implem partiall Amou ented \nimplem \nFully implemente \nimplemente d outputs \nNot \nimplemente d outputs", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}, [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 18 a2", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}, [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Nyakaliso Seed Secondary School\n2. Completion of Padrombu Seed Secondary School\n3. Construction of a mini piped water system.", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 2 for details. \nThe Accounting Officer explained that most of the partial implementation was mainly due to lack of capacity by the contractors to execute the planned work in time. \n1.7 Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF \nProgra Activity Source Total Pictorial Summary of Audit mme details of expenditur evidence findings conclusio funds e (UGX)  \n(Time, Quality, n  \n\u2018Bns Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}, [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integra Routine GOU 55,100,000 ;, \nAt the time of Poor Mechaniz pil inspection, quality ed had road maintena done affects Infrastr nce of 58  \nhowever the mobility \\|  \nucture \nroad was muddy hence  \nAnd  \nand impassable. delay in \u00bb-.  \nService \n\\| The drainage service 5 channels were delivery not opened. \nThe Accounting Officer explained that an allocation of UGX.50m has been provided in the adjusted Ministry of Works and Transport Maintenance Grant for spot gravelling and an additional culvert installation along, 2km of the section of this road \nThe Accounting Officer should ensure routine maintenance is undertaken in order to keep the road motor able. \n1.7.2 The service delivery under focus areas  \nI sampled Six (06) out of Forty Two (42) activities in Five (05) focus areas with a total expenditure of UGX.4,068,662,011 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. \nSN Focus Area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}]], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 14, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 14, "level": 8}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i. Education  \ne Three classroom block had been Development completed and 3 seater desks Grant  \nprovided at Arindruwe Primary School \nThis resulted in increased space for pupils hence improving on\\_ the learning environment for students. \n", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}, [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}]], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Education  \ne Renovation of 4 classroom block at", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "65% indicating that the projects was  \nbehind schedule.  \nHealth service delivery to the beneficiaries have been delayed.  \nTransitional  \ne Casting of partial slab at Koboko o The", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 8}}], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Hospital OPD. At the time of Officer should lobby Grant Adhoc inspection, the casting had been ministry of health Health  \ncompleted. However, the OPD is far and MoFPED to from completion because of increase funding underfunding. towards the completion of the Health service delivery to the  \nDistrict Hospital beneficiaries have been delayed  \nOPD.  \nConstruction of Oru Bridge. At the time e There should be of inspection, the construction works proper planning and were on going because of the delay to  \nbudgeting before start work due to the need for approval  \nexecution to ensure of contract variations.  \ntimely execution \nThere was delayed in service delivery of a cross over bridge to enable movement of goods and services. Water \nConstruction of Lima piped water Management should Development Scheme.  \ncareful evaluate the At the time of inspection, the work had contractor's capacity stalled because the contractor had before award of abandoned the project. contracts to ensure that the right people There was delay in provision of clean are awarded contracts water to the communities. \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29% November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nObservation \nRecommendation \nUtilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.14,568,946,838, The", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}, [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}]], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and obtained supplementary funding of UGX.3,614,819,372 Officer \nshould \nresulting into a revised salary budget of UGX.18,183,766,210 ensure which was all warranted \ndocumentation for", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}]], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pensioners", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "is \nOut of the total warrants, UGX.17,255,028,719 was utilized by the prepared in time to DLG resulting in un-utilized warrants of UGX.928,737,491 benefit  \nfrom \nrepresenting utilization of 99% as summarized in the table below; pension releases. In Details in Appendix 3 \naddition, the Accounting Officer Approved Supplem Revised Warran Payment Unspent should prepare for Budget entary Budget ts UGX. s UGX. Bn Balance recruitment as he UGX. Bn Bn UGX. Bn  \nwaits for the lifting of the ban. \nFrom the analysis, I noted that;  \no There was an under absorption of UGX.928,737,491  \no The supplementary funding of UGX.928,737,491 (25%) was not utilized \nThe Accounting Officer explained that some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed leading to the under absorption and there was also a ban on recruitment hence no recruitment was done. \n2.2 \nValidation of employees on the entity payroll  \nThe District had 1,328 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}, [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}]], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,300 (98%) were fully verified and 28 (02%) did not show up. \nOfficer should use \nthe verified payroll The summary of the validation exercise is shown in the table ass a basis of below; updating monthly payrolls for paying Details No. of employee Individuals  \nemoluments.  \nNumber of staff as per the payroll 1,328  \n15,867,361,632  \nJune 2023  \nValidated as follows; \nThe Ministry of Total number of staff verified 1,300 15,572,024,952 Public service (complete/fully verified) (A) should make Partially verified(individuals whose 0  \n0 arrangements to information availed at the physical  \nvalidate any staff verification did not fulfil all the  \nrequirements) (B \nwho have been \nb) A total of 28(02%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. Eight (08) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \nii. \nTen (10) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \niii. A total of UGX.7,097,358 was paid as salary to 10 employees in question after exit and this is considered a financial loss to Government. \niv. \nI further noted that 10 individuals were not accounted for and these were omitted from the validated payroll. \nIn his response, the Accounting Officer confirmed the staff validated are accurately captured and that they would be included on the payroll. \n2.3 \nInconsistencies in Employee Details  \nA total of 189 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}]], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured by Officer  \nshould NIRA on the National IDs. The information is critical in the engage the affected identification of an individual.  \nstaff and ensure that the employees Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and reconciled", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "retirement procedures. Where the errors in dates of birth increase Ministry of Public the length of service, it may lead to the irregular extension of Service.  \nemployee service. \nThe Accounting Officer explained that the authority to change date of birth is with MoPS, NIRA and the individuals and promised to guide the affected individuals to obtain the required documentation to reconcile the dates \nc) Over-remittance ; \nof UGX.348,188,310 and under-remittance : of UGX.5,018,321. of statutory deductions were made by the entity during the period. \nd) Under-remittance of UGX.2,603,030 of non-statutory deductions were made by the entity during the period. \nThe Accounting Officer promised to recover the over payments and the under remittance shall be handled by filling residual arrears. \n2.5 \nDelayed deletion of employees from the payroll  \nI noted that UGX.23,071,751 was paid to 2 staff who had either The", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}, [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}]], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], "page": 18, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "been retired, transferred, absconded or died. These resulted into Officer  \nshould financial loss to government. \nrecover the funds. \nThe Accounting Officer acknowledged the observation and promised to recover the amounts paid. \n2.6 \nReview of the DLG staff Establishment  \nReview of the establishment revealed;  \ni. Out of 2,214 approved positions, a total of 1,278 positions The Accounting were filled leaving a gap of 936 vacant positions. \nOfficer should laisse with Ministry of ii. The entity did not have an approved and costed staff Public service to establishment for primary, secondary and tertiary ensure  \nthe institutions while the staff structure for health facilities integration of the issued by Ministry of Health was not incorporated into the staff list into the district approved structure. \nIPPS to allow easier interface.  \niii. \nRelatedly, 2 staff that had left the district were still on the staff list. \nThe Accounting Officer acknowledged the observation. \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \nfunding the operation and maintenance of piped water systems in small towns within a district. \nKoboko District received UGX.575,904,766, out of UGX.575,904,766 budgeted (100%) for the financial year 2022/23. Out of the UGX.575,904,766 received, the District spent UGX.390,837,043(68%) leading to un-utilized funds of UGX.185,067,723. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}]], "page": 18, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 19, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 8}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 8}}, {"headings_1": {"content": "Category", "page": 19, "level": 3}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Water and/\\|Constructionofboreholes 6 \u00a36 Sanitation Sub-Grant Rehabilitation of boreholes", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 8}}, {"headings_1": {"content": "Category", "page": 19, "level": 3}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional component)", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of VIP latrine  \nPiped Water Sub-Grant Construction of piped water  \n1 UgIFT component scheme at Ludara \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}, [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}]], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.1 Positive observations  \no All water projects were constructed on land for which the District had ownership or consent offer.  \ne All projects implemented were in the approved work plan and were eligible under the grant guidelines  \ne Desk and field appraisals were conducted prior to the commencement of the planned projects in line with grant guidelines  \ne All projects implemented had approved engineering designs from the Ministry of Water and Environment.  \no Quality of materials used for both the rehabilitated boreholes and newly drilled boreholes was in line with the grant guidelines.  \ne The district asset register was fully updated with all the implemented projects and covering the details on water infrastructure as per the format prescribed in the Accounting manual.  \no All UGIFT  \nwere allocated water sources \nSN Purpose \nBudgeted Released Variance amount  \namount  \nRural Water and Sanitation Sub-Grant 362,296,453 362,296,453 0 traditional component  \nPiped Water Sub-Grant (UgIFT component) 213,608,313 213,608,313 0 Total \n575,904,766 \\|575,904,766\\| \\| \n\u00b0 Out of the funds received of UGX.362,296,453(63%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.362,296,453 (100%) while, out of funds received of UGX.213,608,313 (100%) for the Piped Water Sub-Grant (UgIFT component), UGX.28,572,794 (13%) was spent leaving UGX.185,035,519 (87%) un-utilized as shown in the table below. \nSN Category Approved Release Expenditure Un-utilized % Estimate", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}, [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}]], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Absorp", "metadata": {"headings": [{"headings_0": {"content": "Absorp", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional component)", "page": 19, "level": 8}}], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "C) (UGX tion Rural Water 362,296,453 362,296,453 362,296,453 \n100% and  \nSanitation  \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "Absorp", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional component)", "page": 19, "level": 8}}, [{"headings_0": {"content": "Absorp", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional component)", "page": 19, "level": 8}}]], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "Absorp", "page": 20, "level": 8}}], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component  \nPiped Water 213,608,313 213,608,313 28,572,794 185,035,519 Sub-Grant  \n(UgIFT  \nponent  \n575,904,766 575,904,766 \\| 390,869,247 185,035 519 68% \no A review of the annual work plan, budgets and performance reports revealed that out of the planned four (04) activities, 3 were fully implemented and 1 was partially", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "Absorp", "page": 20, "level": 8}}, [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "Absorp", "page": 20, "level": 8}}]], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the contractor of the piped water system did not have enough capacity to execute the work and the district was in the process of sourcing a new contractor. \nThe Accounting Officer should closely monitor the contractor to ensure the timely completion of all the contracted works. \n3.1.3 Implementation of program activities  \n3.1.3.1 Preparation and submission of quarterly reports  \nwater and sanitation conditional and \nNo Details Deadline for Actual date of submission  \nsubmission  \n1, Quarter One 10\u2018 October, 2022 \\| 18% October \u201a2022 Delayed 10% January, 2023 10'\" January,2023 Timel 10% April, 2023 10% April,2023  \n10\" July, 2023  \n7\u2122 July 2023 \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer explained that the delay in the 1% quarter was caused by the delay in release of funds. \nThe Accounting Officer should ensure timely submission of the reports. \n3.1.4 Regularity of the Procurement Process  \n3.1.4.1 Delayed procurement processes  \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following;  \no All the projects had their procurement adverts published by 30\u2018 June 2022, and \no All the projects had their procurement contracts awarded by 31st October 2022 except for Ludara piped water scheme whose contract was signed on 15/12/2022 two months after the deadline. \nDelayed procurement causes delayed implementation hence hampering service delivery. \nThe Accounting Officer explained that effort is being made to observe these procurement deadlines. \nThe Accounting Officer should always ensure compliance with the given guidelines. 3.1.5 Inspection of water Grant activities \nI conducted physical inspections One (01) project to assess service delivery indicators. \nStart Date: and abandoned the 15/10/2022 project \nEnd  \nDate:", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}]], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "315*/05/2023", "metadata": {"headings": [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid in Fy 2022/2023; \nAs a result, the communities around Ludara were denied clean water. \nThe Accounting Officer attributed this to lack of capacity by the contractor and  \nthe district was in the process of sourcing a new contractor. \nThe Accounting Officer should closely monitor the contractor to ensure timely completion of the activity. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT", "metadata": {"headings": [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}, [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}]], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local Government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKoboko District received UGX.2,236,340,004, out of UGX.2,236,340,004 budgeted to the implement the programme. The following activities were undertaken; \no All planned investments at the district had a no-objection clearance from the Ministry of Health and Ministry of Education  \no All UGIFT projects were implemented titled land \n3.2.2 Area of Improvement  \no There was delays in completion of UgiFT projects \n3.2.3 Planning and Budget Performance  \n3.2.3.1 Funding and Absorption  \nOut of the approved budget of UGX.2,236,340,004, the district received UGX.2,236,340,004(100%) there was no shortfall Out of the received funds, UGX.1,693,339,096 (81%) was spent, thus leaving UGX.543,000,908 unutilized. Details are in the table below; \nApproved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption UGX", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}, [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}]], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nd", "metadata": {"headings": [{"headings_0": {"content": "nd", "page": 23, "level": 3}}, {"headings_1": {"content": "Program", "page": 22, "level": 3}}], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(:) (>) D=(A-B) E=(B-C) Capital 2,080,468,038 2,080,468,038 1,537,467,130 \\}9 Prsmnsos development", "metadata": {"headings": [{"headings_0": {"content": "nd", "page": 23, "level": 3}}, {"headings_1": {"content": "Program", "page": 22, "level": 3}}], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "metadata": {"headings": [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,236,340,004 1,693,339,096 \\|O 543,000,908 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \no Construction of buildings at Nyakaliiso Seed Secondary School  \noe Construction of playground, greening of compound and installation of 5,000 litre tank at Padrombu Seed Secondary School \nAs a result, education services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the contractor for Padrombu Seed School didn\u2019t have the capacity and the district had sourced a new contractor to complete the work. \nThe Accounting Officer should s closely monitored the contractor to ensure that work is completed on time. \n3.2.4 Implementation of UGIFT activities 3.2.4.1 of water Grant activities \nSN Project Inspection Pictorial Evidence Audit Remarks (Time, Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}]], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 24, "level": 1}}, {"headings_1": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and  \nFunctionali  \n1 Construction of o Foundation \n\\| There is \\|  \nNyakaliso Seed School slab had been", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 24, "level": 1}}, {"headings_1": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, [{"headings_0": {"content": "Quality,", "page": 24, "level": 1}}, {"headings_1": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}]], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 24, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 1}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at Kuluba Sub County, completed ca  \nservice Koboko District delivery. e Window Fitting  \ndone", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 24, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 1}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contractor: Desert", "metadata": {"headings": [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Breeze Hotel Ltd. \n\u00b0 Walling  \ncompleted ke: es Contract  \nPhoto showing state of amount: \nNyakaliso Seed School as at", "metadata": {"headings": [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}, [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}], [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}]], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.3,238,070,000 _2-September, 2023", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,238,070,000 _2-September, 2023", "page": 24, "level": 3}}, {"headings_1": {"content": "Contractor: Desert", "page": 24, "level": 3}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,238,070,000 _2-September, 2023", "page": 24, "level": 3}}, {"headings_1": {"content": "Contractor: Desert", "page": 24, "level": 3}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.1,537,467,130", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}, {"headings_1": {"content": "UGX.3,238,070,000 _2-September, 2023", "page": 24, "level": 3}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project (UGX) (UGX)", "metadata": {"headings": [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lurujo HC II Out Patient \n500,000,000 451,230,351 48,769,649 Department construction \n2 Construction of Abuku solar 890,000,000 789,533,174 100,466,826 powered water supply  \nNyai SS dormitory 600,000,000 512,468,626 87,531,374 construction sub-project  \n\\|  \nConstruction of Community 350,000,000 305,648,133 44,351,867 hall at Lokujo \nAdologo cluster bridge 1,227,528,000 1,163,597,316 63,930,684 construction Sub-project \nKopu Bridge Construction 1,262,765,271 1,256,154,227 6,611,044 Oya River Bridge 953,680,656 949,394,006 4,286,650 Construction \n5,783,973,927 5,428,025,833 355,948,094 \nThe Accounting Officer explained that the funds were saving from procurement pending approval from OPM to be utilised. \nThe Accounting Officer should follow-up with OPM to get authorization to utilise the funds. \n3.4.2.3 Implementation of project activities  \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations;  \noe Out of 4 Infrastructure subprojects 4(100%) subprojects worth UGX.828,373,817 were fully implemented. Find details in the table below; \nSUB PROJECT NAME OF Additional Start Date Expected PROJECT AMOUNTS CONTRAC Funds FY  \nEnd Date \nTOR \n2022/23 \nOru Bridge 2,010,484,106 TIC LOKERE \nEnterprises LTD \nKopu Bridge 1,262,765,271 Suleigh Construction  \nEngineerin g Works Ltd", "metadata": {"headings": [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}, [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}]], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "510,000,000 10/01/2023 10/12/2023 Completed \n40,375,014 15/07/2020 30/07/2022 Completed \nSN Sub-project Name ee Watershed Project Zone \nvalue Adologo C Cassava production  \nWaju I B Cassava production \n18,500,000 Atu-River Ajipala 18,500,000 Waju II B Cassava Production Lobule Atu-River Ajipala 18,500,000 Total", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}]], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 28, "level": 3}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o Out of 3 sustainable environment management subprojects 3 (100%) subprojects worth UGX.104,760,972 (100%) were fully implemented. Find details in the table", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 28, "level": 3}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 29, "level": 1}}, {"headings_1": {"content": "55,500,000", "page": 29, "level": 1}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/N Name of Sub-Project \nSub Amount (UGX) project Lobule 52,380,486 Waju III Tree Planting Sub-project Lobule 52,380,486 Total", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 29, "level": 1}}, {"headings_1": {"content": "55,500,000", "page": 29, "level": 1}}, [{"headings_0": {"content": "below;", "page": 29, "level": 1}}, {"headings_1": {"content": "55,500,000", "page": 29, "level": 1}}]], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "104,760,972", "metadata": {"headings": [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The program objective of providing services to the community was not achieved within the financial year for the non/partially implemented livelihood subprojects. \nThe Accounting Officer attributed this to the lack of land on which to cultivate the cassava which was the livelihood enterprise chosen by Community interest groups because the initially ear marked land was given out by the host communities for tree planting however, the DRDIP Project Implementation team (PIST) had approved change of the enterprise and the implementation was on going. \nThe Accounting Officer should closely monitor the implementation of the livelihood subprojects. \n3.4.2.4 Failure to Account for subproject funds through the DRDIP-MIS  \nSection 5.4; Accounting Policies, system and Procedures of the issued DRDIP Implementation Guidelines directed that a Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation of the subprojects. Section 8.6 further directs that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level. \nI reviewed the Accountability as submitted by Community facilitators to OPM through the DRDIP MIS of the district, and noted that accountability in the MIS for LSP now \n3.4.2.5 Inspection for service delivery projects implemented in FY 2021/22 and 2022/23  \nI sampled Four (04) Sub projects/Sub groups with a total expenditure of UGX.3,018,877,731 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Sub project/Sub Details of Pictorial Evidence Recommendatio groups findings (Time, n(s) Quality,  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}, [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}]], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 30, "level": 3}}, {"headings_1": {"content": "104,760,972", "page": 29, "level": 3}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FY 2021/22 \na) Construction of 2 The project  \nManagement dormitory blocks at construction was  \nshould closely Nyai S.S completed and  \nmonitor the already in use as  \nimplementation of Contractor: Whimsy  \n(u) Ltd per 15t Sept, 2023  \nthe greening and tree planting of the Contract amount: dormitory The leveling and  \nUGX.559,178,550", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 30, "level": 3}}, {"headings_1": {"content": "104,760,972", "page": 29, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 30, "level": 3}}, {"headings_1": {"content": "104,760,972", "page": 29, "level": 3}}]], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "compound.", "metadata": {"headings": [{"headings_0": {"content": "compound.", "page": 30, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 30, "level": 3}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "greening of the  \ncompound was on  \nAmount paid to going.  \ninspection date: \\| UGX.559,178,550", "metadata": {"headings": [{"headings_0": {"content": "compound.", "page": 30, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 30, "level": 3}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pees", "metadata": {"headings": [{"headings_0": {"content": "Pees", "page": 30, "level": 4}}, {"headings_1": {"content": "compound.", "page": 30, "level": 8}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Photo showing the completed", "metadata": {"headings": [{"headings_0": {"content": "Pees", "page": 30, "level": 4}}, {"headings_1": {"content": "compound.", "page": 30, "level": 8}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "boy\u2019s", "metadata": {"headings": [{"headings_0": {"content": "boy\u2019s", "page": 30, "level": 8}}, {"headings_1": {"content": "Pees", "page": 30, "level": 4}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dormitory at Nyai S.S at", "metadata": {"headings": [{"headings_0": {"content": "boy\u2019s", "page": 30, "level": 8}}, {"headings_1": {"content": "Pees", "page": 30, "level": 4}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "01-Sept-23", "metadata": {"headings": [{"headings_0": {"content": "01-Sept-23", "page": 30, "level": 8}}, {"headings_1": {"content": "boy\u2019s", "page": 30, "level": 8}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "substances.", "metadata": {"headings": [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], "page": 32, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 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; \nI noted that the District allocated 36% to capital development instead of the required 75% leading to under allocation by UGX.45,992,700 (39%) while Complementary services were over allocated by UGX.45,992,700 (39%) as shown in the table below. \nMain Threshold Actual Approved Variance Audit \nThe Accounting Officer explained that Koboko District, for the period under review, falls under Phase II districts which were required to allocate100% of the funding for the implementation of complementary activities. \nThe Accounting Officer should always allocate funds for capital development and complementary activities based program expenditure guidelines.", "metadata": {"headings": [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}, [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}]], "page": 32, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b) Budget performance", "metadata": {"headings": [{"headings_0": {"content": "b) Budget performance", "page": 33, "level": 2}}, {"headings_1": {"content": "substances.", "page": 32, "level": 8}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "b) Budget performance", "page": 33, "level": 2}}, {"headings_1": {"content": "substances.", "page": 32, "level": 8}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eo The District received UGX.17,930,056 out of UGX.17,930,056 budgeted (100%) there was not shortfall. Out of the funds received UGX.42,698,000 (36) was spent on capital developments while UGX.5,232,056 (64%) on complementary activities. e Out of the total program receipts of UGX.17,930,056, UGX.17,930,056 (100%) was utilized by the entity at the time of audit there was no unspent balance. Details are in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure (as absorption (UGX) (UGX) per payment \nC/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}, [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}], [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}]], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EZ", "metadata": {"headings": [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "one \n39,310,022 39,310,022 23,187,022 two \n35,787,034 54% three \nFour  \n117,930,056 117,930,056 117,9300566 Nil\\| 100% \n3.5.3 Implementation of the Micro irrigation program  \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness rising will be based on a communication strategy and user- o \nfriendly communication materials to be developed and issued by MAAIF.  \nThe approved farmer deposits the co-payment to the LG General Fund Account. o \nFarmer's co-funding are budgeted, managed and accounted for using Government \nHowever, the outputs for complementary activities were inadequately quantified in the work plan and as a result, I was unable to analyse and confirm the actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \no The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer should ensure that activities are quantified for easy analysis. \n3.5.3.1 Inspection for service delive  \nrojects implemented in FY 2022/23  \nI sampled 2 irrigation projects with a total expenditure of UGX.42,698,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions NOTED. The following was observed; \nName of Location Equipment Value of Photos \nRemarks \\| beneficiary (Village, supplier equipment  \nParish and  \nand sub- procureme  \ncounty nt  \nreference  \nAyila Akvo 42,698,000  \nChristopher Tukaliri International For 2 (sets) \nVisit conducted Village, Ltd. by District Tukaliri Procurement officials (19 parish reference. \nJune, 2023) \u201aLobule Kob869/Surp \nSize of the sub /2022/2023F  \nfarm- Y2 acre county. Y/00039 land. Training received from the equipment", "metadata": {"headings": [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}, [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}]], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supplier", "metadata": {"headings": [{"headings_0": {"content": "supplier", "page": 34, "level": 8}}, {"headings_1": {"content": "EZ", "page": 33, "level": 3}}], "page": 34, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security of the equipment - guaranteed by rolling away \nrolling away the solar power", "metadata": {"headings": [{"headings_0": {"content": "supplier", "page": 34, "level": 8}}, {"headings_1": {"content": "EZ", "page": 33, "level": 3}}, [{"headings_0": {"content": "supplier", "page": 34, "level": 8}}, {"headings_1": {"content": "EZ", "page": 33, "level": 3}}]], "page": 34, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], "page": 35, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.6 Transitional Development Ad Hoc Grant-Health  \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nKoboko DLG received UGX.500,000,000 out of UGX.500,000,000 budgeted to the implement the following key activities; \nquanti quanti Partial Casting of ground Floor Slab on Koboko General  \nHospital \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n3.6.1 Positive observations  \no UGX.500,000,000 spent on various Transitional Health Adhoc activities were adequately supported to confirm occurrence.  \nAppointment of contract managers which ensured timely completion of project oe  \nworks.  \nFunds were spent on only eligible activities.  \noe \n3.6.2 Area of improvement  \nAward of contracts to sole bidder oe \n3.6.2.1 Planning and Budget Performance  \na) Budget allocation of programme expenditure by category \nMain Threshold Actual Approved Variance Audit Expenditure as per the percentage budget  \nremark Items guidelines (budget) (UGX) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}, [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}]], "page": 35, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 36, "level": 8}}, {"headings_1": {"content": "equipment", "page": 35, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 36, "level": 8}}, {"headings_1": {"content": "(A)", "page": 36, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BEE  \nInfrastructure Minimum 98% 497,044,910 -3% Correct Projects 95% Allocation Investment Maximum 2% 2,955,090 Correct Servicing and 2.5% \nAllocation Monitoring  \nPerformance  \nMaximum  \nImprovement 2.5 %  \nTotal", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 36, "level": 8}}, {"headings_1": {"content": "(A)", "page": 36, "level": 8}}, [{"headings_0": {"content": "(B)", "page": 36, "level": 8}}, {"headings_1": {"content": "(A)", "page": 36, "level": 8}}]], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500,000,000", "metadata": {"headings": [{"headings_0": {"content": "500,000,000", "page": 36, "level": 8}}, {"headings_1": {"content": "(B)", "page": 36, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) Funding and absorption  \nOut of the approved budget of UGX.500,000,000, the district received UGX.500,000,000 (100%) There was no shortfall. Out of the received funds, UGX.500,000,000 (100%) was spent. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "500,000,000", "page": 36, "level": 8}}, {"headings_1": {"content": "(B)", "page": 36, "level": 8}}, [{"headings_0": {"content": "500,000,000", "page": 36, "level": 8}}, {"headings_1": {"content": "(B)", "page": 36, "level": 8}}]], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| A) (B) (C) \\| D=(A-B) E=(B-C) Infrastructure 491,044,910 491,044,910 491,044,910 \nInvestment 8,955,090 8,955,090 8,955,090 0 500,000,,000 500,000,000 \\| 500,000,000  \nAs a result, health services were denied to intended beneficiaries. \n3.6.2.2 Procurement  \nSection 4.1.7 of the Transitional Development Ad Hoc Grant implementation guidelines states that LGs should ensure that all health contracts are procured and managed as per Section 58 (4) of the PPDA Act. I reviewed the procurement process of the health contracts and noted the following; \nAward of contracts to Sole bidder. \nThe Accounting Officer should always encourage competition in order to achieve value for money. \n3.6.2.3 Inspection of service delivery indicators of Transitional Health Adhoc", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}]], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 36, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted physical inspections of One (01) Transitional Health Adhoc projects implemented at UGX.497,044,910 on 2\u2122 September,2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation Remarks (Time,", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 36, "level": 8}}, [{"headings_0": {"content": "Projects", "page": 37, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 36, "level": 8}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 37, "level": 1}}, {"headings_1": {"content": "Projects", "page": 37, "level": 2}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost  \nand  \nFunctionali  \n1 Partial e The Planned \\| (:\\* <2.", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 37, "level": 1}}, {"headings_1": {"content": "Projects", "page": 37, "level": 2}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 1}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Casting of slab casting was \\|  \nThats \u2018\\| should lobby the on  \nGround Floor completed. \\| Bl \\| Ministry of Health la \natl sal ayments for pe Fr \\| ve tude to be Koboko =  \nmore funds to be Werle", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 1}}, [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 1}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General rn a | LER able to complete", "metadata": {"headings": [{"headings_0": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| BE ZEN the entire hospital", "metadata": {"headings": [{"headings_0": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sed COMPS \\|  \nOPD in order to \nDranya Sub \n\\| Photo showing a completed provide  \nthe", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}, [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}], [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 37, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 37, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| partial casting at Koboko community of \u0131 General Hospital. \\_\\_\\_\\_\\| Koboko District Kabake  \nDistrict more specialized health services \nContractor:  \nER", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 37, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 37, "level": 8}}, [{"headings_0": {"content": "County", "page": 37, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 37, "level": 8}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 37, "level": 4}}, {"headings_1": {"content": "County", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEN, a ; WHIMSY \nContract  \n\\| amount:", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 37, "level": 4}}, {"headings_1": {"content": "County", "page": 37, "level": 3}}, [{"headings_0": {"content": "er", "page": 37, "level": 4}}, {"headings_1": {"content": "County", "page": 37, "level": 3}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.497,044", "metadata": {"headings": [{"headings_0": {"content": "UGX.497,044", "page": 37, "level": 8}}, {"headings_1": {"content": "er", "page": 37, "level": 4}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a910", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 3}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 3}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.497,044", "metadata": {"headings": [{"headings_0": {"content": "UGX.497,044", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201a910", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a910", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "programme activities were implemented in accordance with the work plan and to the desired quality \n4.1 Positive observation  \noe Full utilization of received funds \n4.2 Areas of Improvement  \n4.2.1 Budget performance under Uganda Road Fund  \na) Funding  \nA total of UGX.422,731,243 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, mechanical imprest, and administration in Koboko District using Road gangs and the force Account mechanism. However, the District received UGX.379,759,002 (90%) resulting into a shortfall of UGX.42,972,241 as shown in the as the table below. \nS Category Planned Planned Actual Actual Variance Variance N Length Annual length Expenditure (KM) Expenditur (KM) Expenditure KM) e 1 Manual 323.7 Km 110,200,000 323.7 55,100,000 0 55,100,000 routine Road Km  \nMaintenance \n\\| ( Road gangs)  \n2 Mechanized 53.4km 97,493,500 58km 100,018,000 0 (2,524,500) routine  \nmaintenance  \n3 Other 20,843,145 20,843,145  \nstructures", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}, [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}]], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(culvert", "metadata": {"headings": [{"headings_0": {"content": "(culvert", "page": 38, "level": 8}}, {"headings_1": {"content": "\u201a910", "page": 37, "level": 8}}], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installations  \n\\|\\_\\_\\|  \n2 Periodic 0 8,000,000 8,000,000 0 0 Maintenance", "metadata": {"headings": [{"headings_0": {"content": "(culvert", "page": 38, "level": 8}}, {"headings_1": {"content": "\u201a910", "page": 37, "level": 8}}], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(culvert repairs)", "metadata": {"headings": [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Safety and N/A 10,000,000 n/a 1,000,000 N/A  \n0 Environment  \n\\|\\_\\_\\|  \n6 Equipment n/a 40,000,000 n/a 42,306,259 0 (2,306,259) \\|\\_\\_\\| Repairs  \n7 Supervision 35,200,000 40,507,000 (5,307,000) and  \nAdministration  \n8 ADRICs 3,000,000 3,000,000  \n9 Training of  \n7,300,000 (7,300,00) Equipment \nThe Accounting Officer attributed this to budget cuts from Uganda Road Fund especially during Quarter 4 yet the district must ensure that all roads are passable. \nThe Accounting Officer should liaise with Uganda Road Fund to ensure that the budget for the district is fully funded to ensure total service delivery. \n4.2.2 Routine Manual Maintenance  \nA total of 323.7Km at an estimated cost of UGX.110,200,000 were planned to be undertaken and UGX.55,100,000 was spent on 323.7 KM. \nInspection of road works revealed the following;  \no The roads were maintained Twice in the financial year.  \no Lima-Madikini-Pamod-Tendele road had overgrown bushes that needed to be slashed and were affecting visibility of drivers which could lead to accidents  \nWaju road had overgrown bush on the sides and needed to be slashed as it was o  \nnarrowing as shown in the photos below. \nWaju Road with over grown bushes \nThis was attributed to inadequate funding. \nFailure to continously maintain the roads as had been planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already", "metadata": {"headings": [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}, [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}]], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "spent.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], "page": 39, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Waju road was not within the workplan for the period under review however it will be included in the next financial year work plan \nNyai Road 16.7Km  \nThere is a risk that the affected roads could deteriorate further and even become impassable unless urgently worked on.  \nThe shortfall in funding was attributed to budget cuts during the financial year. \nThe Accounting Officer acknowledged the observation and stated that UGX.50,000,000 has been planned in the current financial year to spot gravel 2km of the Keri-Nuyai Road and culvert installation \nThe Accounting Officer to engage URF for adequate resources and rollover the pending road work for re-voting in the next financial year to complete the planned works. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}, [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}]], "page": 39, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My 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's 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's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], "page": 41, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pr", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Structure  \nResponse", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO  \n010 SACCOs did not have functional The Accounting Officer Committees and Production, Marketing, Business attributed this to limited Sub Committees Development services, Finance and funding.  \ninvestment sub Committees.", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer should ensure that all the subcommittees are fully functional. \n5.5 \nRegistration 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 \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The o \npurpose 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 o \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM o \nSACCO 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; \nNature of Observations \nManagement's response registration", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}, [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}]], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to The Accounting Officer SACCOs Under \\| take on the business of lending explained that arrangements the Microfinance under Microfinance Institutions are underway to have all the Institutions money lenders act a", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 46, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs registered with Money Lenders UMRA.  \nAct \nAs a\\_ result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should expedite the process of having all SACCOs registered with UMRA and obtained lending licenses. \n5.6 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial Inclusion, - \nOctober 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph \no No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the o  \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the e  \nParish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}, [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}]], "page": 46, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected \u00a9  \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy o  \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations Management Response Wealth Ranking o = e All the 49 parishes did not carry out The Accounting Officer Households  \nwealth ranking during identification promised to engage the of subsistence households.  \nCommunity Based Services for immediate compliance Failure to identify subsistence  \nhouseholds using the wealth ranking  \ntool to select and implement  \nprioritized projects may undermine  \nthe achievement of pillar objectives. \nSelection and  \nThe Accounting Officer Implementation  \nof e One (01) parish of Ayipe out of the attributed the above to", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}, [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}]], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Sampled selected flagship poor sensitization of Projects  \nprojects that were inconsistent with farmers due to lack of the LG selected priority funds  \ncommodities. \nLoan Application and e All ten (10) beneficiaries in 10 The Accounting Officer Approval Process  \nParishes who accessed loans before acknowledged the 5t June 2023 were not selected observation and promised through the PDMIS.  \nto engage the District Commercial Officer to The failure to follow the  \nassist the SACCOs \noe ensure that only qualifying households benefits from the program by conducting a wealth ranking of households.  \noe ensure that all loans are given out through the Parish Development Management Information System.  \nEngage the PDM Secretariat and ensure farming enterprises obtain agricultural oe \ninsurance policies from UAIS as envisaged by the Programme. \nJohn F.S. Muw\u00e4nga\u201c- AUDITOR GENERAL \\_ \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}]], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}], "page": 48, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Out-puts without appropriate indicators and targets  \nProgramme \\| Budget Output Code Budget Output \\| Out-put budget \\| Activities  \nAudit Comment \\| 15- community 000023  \nmobilization and \n363,549,010 1 CDMIS in place Establish and operationalize The number of inspections Community Development not stated  \nmindset change Management Information  \nSystem (CDMIS) at parish \nNatural Resources, 000006", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}]], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 49, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 2}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and sub-county level", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 49, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 2}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,500,000", "metadata": {"headings": [{"headings_0": {"content": "1,500,000", "page": 49, "level": 8}}, {"headings_1": {"content": "Environment,", "page": 49, "level": 3}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment Impact The number of assessment Assessment for Capital not stated  \nClimate Change, Works  \nLand and Water", "metadata": {"headings": [{"headings_0": {"content": "1,500,000", "page": 49, "level": 8}}, {"headings_1": {"content": "Environment,", "page": 49, "level": 3}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 365,049,010", "metadata": {"headings": [{"headings_0": {"content": "| 365,049,010", "page": 49, "level": 3}}, {"headings_1": {"content": "1,500,000", "page": 49, "level": 8}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "45 \nAppendix 2: Implementation of planned outputs  \na) Fully implemented out-puts  \nNo Program Sub-program PIAP-out Budget  \nTotal Out-put Total No Number of Out-put expenditure activities fully  \ni", "metadata": {"headings": [{"headings_0": {"content": "| 365,049,010", "page": 49, "level": 3}}, {"headings_1": {"content": "1,500,000", "page": 49, "level": 8}}, [{"headings_0": {"content": "| 365,049,010", "page": 49, "level": 3}}, {"headings_1": {"content": "1,500,000", "page": 49, "level": 8}}]], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 50, "level": 1}}, {"headings_1": {"content": "| 365,049,010", "page": 49, "level": 3}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the out- implemented ut \nactivities 1 Human 01-Education, 1202010201 -Basic 320162- Capitation Primary 337,381,472 3 3", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 50, "level": 1}}, {"headings_1": {"content": "| 365,049,010", "page": 49, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 50, "level": 1}}, {"headings_1": {"content": "| 365,049,010", "page": 49, "level": 3}}]], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 50, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 50, "level": 1}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sports and Skills Requirements  \nand (Acquisition of non-residential", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 50, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 50, "level": 1}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Minimum standards met \\| Building  \nby schools and training 320162- Monitoring and 18,000,000 2  \n2 institution  \nsupervision of capital works  \n2 Human 02- Population, 1203010510-Hospitals 320080 - Support to Hospitals 500,000,000  \nCapital Health, Safety and and HCs  \nDevelopment management rehabilitated/expanded  \n3 Human 01-Education, Non-Residential 320159-Secondary Education 1,936,896,515  \nCapital Sports and Skills Buildings - Acquisition Services  \nDevelopment \n320016-Management of 5,614,867 Education Services  \n4 Human 04-labour and 1202010201-Basic 000023-Inspection and 363,296,453 Capital Employment Requirements and Monitoring  \nDevelopment services  \nMinimum standards met  \nby schools and training  \ninstitutions \n5 Integrated 03-Transport 9020401-Capacity of 000017 - Infrastructure 82,284,104 4 4 transport Infrastructure and existing transport Development and  \nInfrastructure Services infrastructure and Management  \nand Services Development services increased.  \n260009-Road Maintenance 196,750,000 \n9020401- Capacity of 260014-Road Equipment and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}, [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}], [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}], [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}]], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45,000,000", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "existing transport Fleet Management Services infrastructure \nand services increased. \n46 \n04- Transport 9040106-Community 260002-District, Urban and 98,697,135 1 Asset  \naccess & feeder roads Community Access Road  \nManagement constructed & Maintenance  \nmaintained to facilitate  \nmarket access", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}, [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}]], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Development 04 -Accountability 18040604- Oversight 000023- Inspection and 27,937,672 4 Plan  \nSystems and Monitoring Reports of Monitoring  \nImplementati service Delivery NDP III Programs  \non", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "produced", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, {"headings_1": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, {"headings_1": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Private Sector 02- Strengthening 7030201- Product and 190036 - Trade Development  \n103,281,854 2 Development Private Sector market information  \nInstitution and systems developed", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, {"headings_1": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Organisation", "metadata": {"headings": [{"headings_0": {"content": "Organisation", "page": 51, "level": 3}}, {"headings_1": {"content": "produced", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capacity", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14- Public 03- Human 14050501-Human 390014-Development and 20,468,837 3 Sector Resource Capital Management \\| Operationalisation of Human  \nTransformatio Management (HCM) System Rolled Resource System  \nn \nout  \n16- 01- Institutional 16060502- 000014- Administrative and 208,860,646 4 Governance Coordination Administrative support Support Services  \nand Security  \nservices enhanced  \n10 12 - Human 03- Gender and 1204010702- Gender 320145 Response to gender  \n1,500,000 3 - \nCapital Social Protection Based Violence Violence", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}, [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}], [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}]], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 51, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "prevention and response  \nsystem strengthened  \n11 11- Digital 02- E-Services 11010503- ICT Services 300016- parish Development  \n49,027,752 1 Transformatio Model Operations  \na", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 51, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 3,994,997,307", "metadata": {"headings": [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a7 \nBudget Out- Total Out-put Total No Number of No of No of program \nput expenditure activities fully partially activities that UGX \u2018000\u201d in the implemented implemented were not \n04-labour 1202010201-Basic 000023- 213,608,313 Capital and Requirements and Inspection and  \nDevelopmen Employmen Minimum Monitoring  \nt \nt services standards met by schools  \nand \noutput activities activities implemented 1 2 \ntraining institutions  \n\\| TOTAL 213,608,313 1 2 \nNot Implemented out-puts  \nProgram Sub-program PIAP-Outs Budget Out-put Total Out- Total No Number of fully put activities in implemented expenditure the out-put activities  \nUGX \u2018000\u201d  \nPrivate Sector 02- Strengthening 7030201- 190036 - Trade Development 103,281,854 2  \n0 Development Private Sector Product and  \nInstitution and market  \nOrganisation Capacity information", "metadata": {"headings": [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}, [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}]], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "systems", "metadata": {"headings": [{"headings_0": {"content": "systems", "page": 52, "level": 8}}, {"headings_1": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 52, "level": 1}}, {"headings_1": {"content": "systems", "page": 52, "level": 8}}], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "103,281,854", "metadata": {"headings": [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}, {"headings_1": {"content": "developed", "page": 52, "level": 1}}], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48 \nAppendix 3: Utilization of wage per department  \nDepartments Approved Supplementary Revised Budget Warrant Payments Unspent Balance Budget UGX UGX UGX UGX UGX UGX", "metadata": {"headings": [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}, {"headings_1": {"content": "developed", "page": 52, "level": 1}}, [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}, {"headings_1": {"content": "developed", "page": 52, "level": 1}}]], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "metadata": {"headings": [{"headings_0": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}, {"headings_1": {"content": "103,281,854", "page": 52, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Commercial Services 55,300,824 \\| - 55,300,824 \\| 55,300,824 19,789,357 \\| 35,511,467 \\| Community based Services 125,074,140 - 125,074,140 \\| 125,074,140 75,985,903 \\| 49,088,237", "metadata": {"headings": [{"headings_0": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}, {"headings_1": {"content": "103,281,854", "page": 52, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Education", "metadata": {"headings": [{"headings_0": {"content": "| Education", "page": 53, "level": 3}}, {"headings_1": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,218,239,875 1,575,387,615 7,793,627,490 \\| 7,793,627,490 \\| 7,523,951,224 \\| 269,676,266 \\| Finance 198,232,920 - 198,232,920 \\| 198,232,920 \\| 99,269,108 98,963,812", "metadata": {"headings": [{"headings_0": {"content": "| Education", "page": 53, "level": 3}}, {"headings_1": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Health", "metadata": {"headings": [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,526,660,905 1,481,759,495 6,008,420,400 6,008,420,400 \\| 5,883,864,547 124,555,853 Internal Audit 28,078,032 - 28,078,032 28,078,032 27,472,746 605,286 Natural Resources \\| 194,094,954 57,118,814 \\| 251,213,768 251,213,768 223,547,524 27,666,244 Plannin \\| 39,627,144 - \\| 39,627,144 39,627,144 11,615,639 28,011,505 Production \\| 809,849,548 \\| 203,349,965 1,013,199,513 1,013,199,513 954,566,045 58,633,468 Roads and Technical 119,327,004 15,812,817 135,139,821 135,139,821 122,357,639 12,782,182 Services \nStatutory bodies 219,287,474 - 219,287,474 219,287,474 200,522,096 18,765,378 \\| Water and Sanitation 30,196,716 22,018,404 52,215,120 52,215,120 36,869,938 an TOTAL  \n\\_14,568,946,838 3,614,819,372 18,183,766,210 18,183,766,210 17,255,028,719 928,737,491 \n49", "metadata": {"headings": [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}, [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}]], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["cam neu manswssnicnvenannineanwaananain tena ind itis indies sane anew aneanenenasoananannanenaseatan canenndiitil", "eels", "1", "  1.0 Iimnplenrientation of tie Approved Budget nun en nun nnaeennnnn - d", "2.0 Management of the Government Salary Payroll", "11", " :::::sccsssessessssssssnrsscccecseenses", "eer ST - 14", "eee oe eee eee ene eee neem", "Implementation of Key Government Grants/Programmes (FOCUS AREAS) 00006 14 3.0", "Implementation of The Road Fand (URF) neuen nn 33 4.0", "DENBF UNO ANNE - 36", "EEE TREE", "Management's Responsibility for the Financial Statements cccccssssseccreneseseeereneassereeees - 36", "Auditor\u2019s Responsibility for the Audit of Financial Statements ccsssscesessssseseeneneeeesees - 37", "Other Reporting ReSpcnS tes", "38", "Report on the Audit of Compliance with Legislation", "38"], "page": 3}]}
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