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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**DLG**", "District Local Government"], ["**GoU**", "Government of Uganda"], ["**ICT**", "Information and Communication Technology"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IPPS**", "Integrated Personnel and Payroll system"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoGLSD**", "Ministry of Gender Labour and Social Development"], ["**MoLG**", "Ministry of Local Government"], ["**NTR**", "Non-Tax Revenue"], ["**PBS**", "Program Budgeting System"], ["**PFMA**", "Public Finance Management Act"], ["**PS/ST**", "Permanent Secretary / Secretary to Treasury"], ["**UCLA**", "Uganda Consumer and Lender\u2019s Association"], ["**UgIFT**", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["**UGX**", "Uganda Shilling"], ["**USMID**", "Uganda Support to District infrastructure Development"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kole District Local Government, which comprise the Statement of Financial Position as at 30 th 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 Kole District Local Government for the year ended 30 th 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": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KEY AUDIT MATTERS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kole District Local Government is to provide the principle of decentralization to provide Services to with focus on local, national priorities and development for improved quality of life for the people. \nDuring the financial year 2022/2023, the Kole District Local Government had a budget of UGX. 35,693,172,353 out of which UGX. 34,081,972,370 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [[null, null, "**UGX. (A)**", "**UGX. (B)**", null], ["**1**", "Recurrent (Wage)", "19,661,044,287", "19,661,044,285", "100"], ["**2**", "Recurrent (Non-wage)", "7,435,992,837", "6,965,043,990", "94"], ["**3**", "Development", "8,596,135,229", "7,455,884,095", "87"], ["", "Total", "**35,693,172,353**", "**34,081,972,370**", "95"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Budget", "Warrants", "% age of warrants (B/A)"], "type": "table"}}, {"content": "Out of the total warrants of UGX. 34,081,972,370 I reviewed the utilisation of warrants worth UGX. 24,167,373,271 (71%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "19,576,593,526", "19,576,593,526", "81"], ["2", "Focus area-Education grant Formerly SFG", "764,981,965", "22,816,097,048", "84"], ["3", "Focus area-Micro scale irrigation projects", "117,929,076", "22,934,026,124", "85"], ["4", "Focus area-UGIFT (Infrastructure)", "2,659,906,987", "25,593,933,111", "96"], ["5", "Focus area-Water development grant (Piped water, and Rural water and Sanitation grant)", "732,453,020", "26,326,386,131", "99"], ["6", "Outputs/activities  performance  rehabilitation maintenance fund budget review (URF Road under", "315,508,697", "26,641,894,828", "100"], [null, "\u2022 DDEG projects)", null, null, null], ["", "**Total of the expenditure audited**", "**24,167,373,271**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Actual expenditure (UGX.)", "Cumulative Actual expenditure", "Cumulative %age out of total warrants"], "type": "table"}}, {"content": [["**1.1**", "According to the approved budget, the Kole DLG planned to collect local revenue of UGX. 470,000,000 however; by the end of the year, only UGX. **Revenue Performance** **Performance of Local Revenue**", "advised  the Accounting Officer to I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["301,955,592 had been collected representing 64% performance. The summary is in the table below and the details are in **Appendix 1.** **Approved budget** **Actual Collections** **Variance** 220,000,000 250,000,000 **470,000,000** 171,125,688 130,829,904 48,874,312 119,170,096 **301,955,592 168,044,408** 1\\. Tax Revenues  2\\. Non-Tax Revenues **Total** **N Source o** collection of Local revenue denied the entity resources for implementation of the planned activities. Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. **No Out-put Activity** Transfer  to Other Government Units  Allowances (Incl. Casuals, Temporary, sitting allowances) Litigation and related expenses Administrative and  Services Support Capacity Strengthening Compliance and Enforcement Services **Total** **Purpose of the un-implemented** **activities**  To aid  delivery service **Budget Amount** 124,000,000 the during To facilitate staff  activity implementation 50,220,000 To aid services Legal  42,000,000 **216,220,000** 1 2 3 The Accounting Officer attributed the under collection of local revenue to collapse of businesses due to the impact of COVID-19. The following activities were affected; 1. 2. 3. 4. 5. Planned facilitations under travel inlands were not conducted  Planned court compensation of Mr. Ojan Egits were not cleared as was budgeted.  Planned payment of District lawyer was not paid for in full.  Planned facilitations under LR were not fully funded.  Planned field visits and supervision of Local revenue activities at LLgs were not facilitated 100% Under", "that initiate strategies of ensuring  local revenue is collected as planned and ensure that the affected activities are rolled  for implementation I the subsequent period. over"], ["**1.2 Performance of GOU warrants**  The DLG had an approved budget of UGX. 35,693,172,353 to implement the various programmes, out of which UGX. 34,081,972,370 was warranted resulting in a shortfall of UGX. 1,611,199,983 representing 95% performance. The performance of warrants for each of the programmes is shown in the table below; **Programme** Approved budget** **Warrants** Agro-Industrialization  Tourism Development  Natural  Resources, Environment, Climate Change, Land And Water Management Private Sector Development Integrated  Infrastructure And Services Digital Transformation  Human Capital Development Transport 1,561,507,199 3,000,000 1,049,332,348 1,257,129,194 3,000,000 1,029,332,348 **% fundi** **ng**  81 100 98 68,051,147 957,530,949 61,551,147 952,512,662 90 99 10,000,000 25,908,190,394 10,000,000 25,039,540,225 100 97", "advised  the Accounting Officer to engage the development partners to confirm their commitment. further advised the Accounting Officer to roll over activities for prioritization during implementation in the subsequent period. I I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 6, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["Public Sector Transformation Community Mobilization And Mindset Change  Governance And Security Development  Implementation  **Total** Plan 3,575,488,810 220,263,689 3,466,401,529 184,688,058 1,758,025,493 581,782,324 1,635,088,764 442,728,443 97 84 93 76 **35,693,172,353 34,081,972,370 95** UGX. 1,611,199,983 that was not warranted was meant for the following activities which were either partially or not implemented at all; **No. Programme Amount warranted** **not Activities not implemented** Agro- Industrialization Development Plan Implementation Public Sector Transformation 32,747,000 Workshops, Meetings and Seminars 39,176,000 Payment allowances staff 50,000,000 Non- of to - Residential Buildings Acquisition **Total** 121,923,000** **Purpose of the unimplemented** **activity**  To improve the capacity of the staff through training.  To motivate staff in the implementation of activities.  To  utilization  district. improve space at the Accounting Officer explained that the District was not able to receive funds from Development Partners and Central Government. 1 2 3 The The", ""], ["**Performance of External Assistance**  The entity had an approved budget for external assistance of UGX. 1,320,000,000 from the various programmes out of which UGX. 207,766,698 was warranted resulting in a shortfall of UGX. 1,041,575,502 representing 21% performance. **1.3** performance of warrants for each of the programmes is shown in the table below; **Programme Warrants % funding** Agro- Industrialization  Agro- Industrialization Human Capital Development Human Capital Development Human Capital Development Human Capital Development **Total** **Approved budget** 100,000,000 100,000,000 400,000,000 300,000,000 300,000,000 120,000,000 **1,320,000,000** - - 70,657,800 - 107,155,000 100,611,698 **207,766,698** - - 18 - 36 84 **21** UGX. 1,041,575,502 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; **No. Programme Amount warranted** **not Activities implemented** **not** Human Development Capital Human Development Capital Human Development Capital 329,342,200 inland of 300,000,000 inland of 192,845,000 inland of **Total** 822,187,200** **Purpose of unimplemented activity** **the** To aid the staff in the implementation of activities  To aid the staff in the implementation of activities  To aid the staff in the implementation of activities Accounting Officer attributed the anomaly to under release external Travel staff. Travel staff. Travel staff. 1 2 3 The The The", "advised  the Accounting Officer to roll over the unimplemented activities to the subsequent period for Implementation. I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 7, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["financing funds from central government.", ""], ["**1.4 Utilization of Warrants**  Out of the total warrants of UGX.34,081,972,370 availed during the year, UGX. 32,406,262,790 was utilized by the entity resulting in un-utilized warrants of UGX. 1,675,709,580 representing utilization of 95% as shown in the table below; **Programme Warrants Utilised warrants** 1,257,129,194 3,000,000 1,029,332,348 1,251,686,024 2,680,000 1,028,934,326 61,551,147 952,512,662 61,147,887 949,198,065 10,000,000 25,039,540,225 3,466,401,529 184,688,058 10,000,000 23,458,986,724 3,402,383,896 165,021,310 1,635,088,764 442,728,443 1,634,855,134 441,369,424 **% utilisa tion** 100 89 100 99 100 100 94 98 89 100 100 Transport Resources, Agro- Industrialization  Tourism Development  Natural  Environment  Private Sector Development Integrated  Infrastructure  Digital Transformation  Human Capital Development Public Sector Transformation Community Mobilization and Mindset  Governance and Security Development  Implementation  Total Plan  **34,081,972,370 32,406,262,790 95%** warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. **Showing key activities affected by under-utilization of warrants** **No** .** **Programme Warrants not Utilized** **Activities affected by the under** **utilization**  Human  Capital  Development  Public Sector  Development Human Capital Development **Total** 918,788,559 Sector Development Grant 56,716,677 Pension 442,000,232 Sector Development Grant **1,417,505,468** **Reason for the underutilizatio n of warrants** To  improve service delivery in the district  To improve the welfare of the retired personnel To  improve service delivery in the district 1 2 3 Accounting Officer explained that the unspent funds were mainly wage which was received in the last quarter and could not be absorbed. The **Table** The", "I advised the Accounting Officer to engage MoFPED for timely  of wage. release"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 8, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["financing funds from central government.", ""], ["**1.4 Utilization of Warrants**  Out of the total warrants of UGX.34,081,972,370 availed during the year, UGX. 32,406,262,790 was utilized by the entity resulting in un-utilized warrants of UGX. 1,675,709,580 representing utilization of 95% as shown in the table below; **Programme Warrants Utilised warrants** 1,257,129,194 3,000,000 1,029,332,348 1,251,686,024 2,680,000 1,028,934,326 61,551,147 952,512,662 61,147,887 949,198,065 10,000,000 25,039,540,225 3,466,401,529 184,688,058 10,000,000 23,458,986,724 3,402,383,896 165,021,310 1,635,088,764 442,728,443 1,634,855,134 441,369,424 **% utilisa tion** 100 89 100 99 100 100 94 98 89 100 100 Transport Resources, Agro- Industrialization  Tourism Development  Natural  Environment  Private Sector Development Integrated  Infrastructure  Digital Transformation  Human Capital Development Public Sector Transformation Community Mobilization and Mindset  Governance and Security Development  Implementation  Total Plan  **34,081,972,370 32,406,262,790 95%** warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. **Showing key activities affected by under-utilization of warrants** **No** .** **Programme Warrants not Utilized** **Activities affected by the under** **utilization**  Human  Capital  Development  Public Sector  Development Human Capital Development **Total** 918,788,559 Sector Development Grant 56,716,677 Pension 442,000,232 Sector Development Grant **1,417,505,468** **Reason for the underutilizatio n of warrants** To  improve service delivery in the district  To improve the welfare of the retired personnel To  improve service delivery in the district 1 2 3 Accounting Officer explained that the unspent funds were mainly wage which was received in the last quarter and could not be absorbed. The **Table** The", "I advised the Accounting Officer to engage MoFPED for timely  of wage. release"], ["**1.5** Lack of appropriate performance indicators and targets in the work** **plans**  Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts. Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. I reviewed the approved work plan and sampled 9 outputs with a total of 27 activities. I noted the following;", "I I advised  the Accounting Officer to follow up the matter with MoFPED and NPA. also informed the Accounting  Officer that the matter would be brought the attention  the MoFPED. to of"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 8, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["\uf0b7 7 outputs with 19 activities had clear performance indicators and targets.  \uf0b7 2 outputs with 8 activities did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 2;** **Table showing performance indicators and targets** **Category**  **of** outputs** **No. of outpu ts sampl ed** **No of activi ties in the outpu ts** **of Expenditure Amount (UGX)** **% Quant ificati on of outpu ts** **No. of Activiti es with clear perfor mance indicat ors and targets** 19 **No**  **activities**  **without**  **clear**  **performan**  **ce**  **indicators**  **and**  **targets**  19 0 4,003,065,995 95 8 0 219,287,840 5 **27 19 4,222,353,8 35** **100** 8 **8** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Accounting Officer explained that the lack of appropriate performance indicators and targets in the work plan was because the Program Budgeting System (PBS), Program Implementation Action Plan have outputs (PIAPs) and indicators which are mainly relevant to Central Government. Fully quantified outputs Outputs not fully quantified **Total** 7 2 **9** Without The", ""], ["**Implementation of outputs**  I assessed the implementation of sixteen (16) outputs with twenty-seven (27) activities worth UGX. 4,264,353,835 and noted that; **1.6** \uf0b7 Thirteen (13) outputs with twenty-three (23) activities and expenditure worth UGX. 4,020,139,639 were fully implemented.  \uf0b7 Two (2) outputs with three (3) activities worth UGX. 199,214,196 were partially implemented. Out of the twenty-seven (27) activities, the entity fully implemented twenty-three (23) activities; three (3) activities were partially implemented, while one (1) activity remained unimplemented.  \uf0b7 One (1) output with one (1) activity worth 45,000,000 was not implemented at all. **Appendix 2 refers.** **Table showing performance indicators and targets** **No of**  **activiti**  **es in**  **the**  **outputs**  23 **No of activiti es fully implem ented** 23 **Activities Partially impleme nted** **No of activiti es not implem ented** **Category of outputs** **No. of outputs assesse d** 13 2 1 Fully implement ed outputs Partially implement ed outputs Not implement ed outputs **Total** 3 1 0 0 **16 27 23** **Expend iture Amount (UGX.)** 4,020,13 9,639 199,214, 196 45,000,0 00 **4,264,3 53,835** 0 0 1 **1** Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned 0 3 0 **3**", "advised  the Accounting Officer to roll over the activities for implementation in the  subsequent period. further advised the Accounting Officer to liaise with MoFPED to revote the funds. I I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 9, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["\uf0b7 7 outputs with 19 activities had clear performance indicators and targets.  \uf0b7 2 outputs with 8 activities did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 2;** **Table showing performance indicators and targets** **Category**  **of** outputs** **No. of outpu ts sampl ed** **No of activi ties in the outpu ts** **of Expenditure Amount (UGX)** **% Quant ificati on of outpu ts** **No. of Activiti es with clear perfor mance indicat ors and targets** 19 **No**  **activities**  **without**  **clear**  **performan**  **ce**  **indicators**  **and**  **targets**  19 0 4,003,065,995 95 8 0 219,287,840 5 **27 19 4,222,353,8 35** **100** 8 **8** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Accounting Officer explained that the lack of appropriate performance indicators and targets in the work plan was because the Program Budgeting System (PBS), Program Implementation Action Plan have outputs (PIAPs) and indicators which are mainly relevant to Central Government. Fully quantified outputs Outputs not fully quantified **Total** 7 2 **9** Without The", ""], ["**Implementation of outputs**  I assessed the implementation of sixteen (16) outputs with twenty-seven (27) activities worth UGX. 4,264,353,835 and noted that; **1.6** \uf0b7 Thirteen (13) outputs with twenty-three (23) activities and expenditure worth UGX. 4,020,139,639 were fully implemented.  \uf0b7 Two (2) outputs with three (3) activities worth UGX. 199,214,196 were partially implemented. Out of the twenty-seven (27) activities, the entity fully implemented twenty-three (23) activities; three (3) activities were partially implemented, while one (1) activity remained unimplemented.  \uf0b7 One (1) output with one (1) activity worth 45,000,000 was not implemented at all. **Appendix 2 refers.** **Table showing performance indicators and targets** **No of**  **activiti**  **es in**  **the**  **outputs**  23 **No of activiti es fully implem ented** 23 **Activities Partially impleme nted** **No of activiti es not implem ented** **Category of outputs** **No. of outputs assesse d** 13 2 1 Fully implement ed outputs Partially implement ed outputs Not implement ed outputs **Total** 3 1 0 0 **16 27 23** **Expend iture Amount (UGX.)** 4,020,13 9,639 199,214, 196 45,000,0 00 **4,264,3 53,835** 0 0 1 **1** Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned 0 3 0 **3**", "advised  the Accounting Officer to roll over the activities for implementation in the  subsequent period. further advised the Accounting Officer to liaise with MoFPED to revote the funds. I I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 9, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["activities.  1\\. Construction Okwerodot HCIII  2\\. Ugrade of Ayar HC II to HC III  3\\. Construction of Kole Seed Secondary School The Accounting Officer attributed the partial implementation of the activities to the delayed signing of contracts under UgIFT, which is centrally done by Ministry of Education & Sports (MoEs) and Ministry of Health (MoH).", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Observation"], "type": "table"}}, {"content": "1.7.1 Delivery of Services from Implemented Activities", "metadata": {"headings": [{"headings_0": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I 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:", "metadata": {"headings": [{"headings_0": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, [{"headings_0": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}]], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.2 Service Delivery Under URF", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled one (02) out of over five (05) activities with a total expenditure of UGX. 276,953,916. I noted there were no significant findings to report on.", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.3 The Service Delivery Under Focus Areas", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled Three (03) out of Five (5) activities in Four (4) focus areas with a total expenditure of UGX. 3,111,961,461 for physical inspection to assess key service delivery indicators. There was no key observation made.", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Water Development Grant", "\uf0b7 I noted that water drainage soak pit was uncovered with the borehole drilled in Bala Sub County in Agege village. **Implication**  \uf0b7 The uncovered soak pit may turn out to be a mosquito breeding site and possible other infectious waterborne diseases.", "\uf0b7 I advised the Accounting Officer to cover all the open borehole soak pit in the District."], ["2.", "UGIFT", "\uf0b7 Construction works of Okole Seed School and Okwerodot HC III were still under construction yet the completion date as per contract was 24/04/2023 and 11/09/2023 respectively.  **Implication**  \uf0b7 Education and Health service delivery to the beneficiaries have been delayed.", "\uf0b7 \uf0b7 over the activities I advised the Accounting Officer to roll  for implementation in the subsequent year and also liaise with MoFPED to revote the funds.  I also advised the Accounting Officer to expedite the construction works."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKole District had a wage budget of UGX.19,661,044,287 out of which UGX.19,576,593,526. was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}]], "page": 11, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget**  The Kole DLG had an approved wage budget of UGX.17,280,252,348, and obtained supplementary funding of UGX.2,380,791,939 resulting into a revised wage budget of UGX.19,661,044,287 which was all warranted. of the total warrants, UGX.19,576,593,526 was utilized by the DLG resulting in un-utilized warrants of UGX.84,450,759 representing utilization of 99.6% as summarized in the table **below/Appendix 3** Warrants UGX. Payments UGX. Unspent Balance UGX. 19,661,044, 287 19,661,044, 285 19,576,593, 526 84,450,759 Approved Budget UGX. **17,280, 252,348** Suppleme ntary UGX. 2,380,791 939 Revised Budget UGX. the analysis, I noted that; \uf0b7  \uf0b7  \uf0b7 There was an under absorption of UGX. 84,450,759.  The supplementary funding of UGX. 84,450,759.  The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. The Accounting Officer explained that the funds were received in the last quarter and could not be absorbed. Out From", "advised the Accounting Officer to engage MoFPED for timely release of wage. I"], ["**2.2**", "**Validation of employees on the entity payroll**  The District had 1,820 employees on the IPPS payroll of which 1,765 (97%) were fully verified and 55 (3%) did not show up. addition, three (03) individuals had not accessed the payroll by end of June, 2023\\. These were captured as new records in my determination of the District wage bill. following observations were made; 1,765 (97%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b)  A total of 55 (3%) employees on the payroll did not appear for the validation and were categorised as follows;  i. ii. iii. Seven (07) 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. Thirty-nine (39) 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. I further noted that nine (09) individuals, were not accounted for and these were omitted from the validated payroll. Three (03) individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were In The a) c)", "advised the Accounting Officer to regularly review the District payroll to promptly remove such employees and avoid  to government. continued loss I advised staff on transfer of service,  the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, the Accounting the new advised  Officer to have  records access the payroll.  I advised the Accounting Officer and the Ministry of Public Service should delete this category of employees and  be investigated. the  matter I I For"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 11, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget**  The Kole DLG had an approved wage budget of UGX.17,280,252,348, and obtained supplementary funding of UGX.2,380,791,939 resulting into a revised wage budget of UGX.19,661,044,287 which was all warranted. of the total warrants, UGX.19,576,593,526 was utilized by the DLG resulting in un-utilized warrants of UGX.84,450,759 representing utilization of 99.6% as summarized in the table **below/Appendix 3** Warrants UGX. Payments UGX. Unspent Balance UGX. 19,661,044, 287 19,661,044, 285 19,576,593, 526 84,450,759 Approved Budget UGX. **17,280, 252,348** Suppleme ntary UGX. 2,380,791 939 Revised Budget UGX. the analysis, I noted that; \uf0b7  \uf0b7  \uf0b7 There was an under absorption of UGX. 84,450,759.  The supplementary funding of UGX. 84,450,759.  The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. The Accounting Officer explained that the funds were received in the last quarter and could not be absorbed. Out From", "advised the Accounting Officer to engage MoFPED for timely release of wage. I"], ["**2.2**", "**Validation of employees on the entity payroll**  The District had 1,820 employees on the IPPS payroll of which 1,765 (97%) were fully verified and 55 (3%) did not show up. addition, three (03) individuals had not accessed the payroll by end of June, 2023\\. These were captured as new records in my determination of the District wage bill. following observations were made; 1,765 (97%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b)  A total of 55 (3%) employees on the payroll did not appear for the validation and were categorised as follows;  i. ii. iii. Seven (07) 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. Thirty-nine (39) 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. I further noted that nine (09) individuals, were not accounted for and these were omitted from the validated payroll. Three (03) individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were In The a) c)", "advised the Accounting Officer to regularly review the District payroll to promptly remove such employees and avoid  to government. continued loss I advised staff on transfer of service,  the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, the Accounting the new advised  Officer to have  records access the payroll.  I advised the Accounting Officer and the Ministry of Public Service should delete this category of employees and  be investigated. the  matter I I For"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 11, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["", "included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that; \uf0b7 \uf0b7 \uf0b7 The employees who did not appear for headcount were attributed to being out of duty station, study leave, invalid Identification.  The employees who were confirmed to have exited the district has either died, retired, absconded or had been transferred.  For employees who did not show up for validation and not accounted for, the Accounting Officer did not a response.", ""], ["**2.3**", "**Inconsistencies in Employee Details**  A total of 212 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. information undermines the integrity of the District\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer noted the observation and explained that the required documents by the MoPS were being gathered with a view of having the dates of birth corrected. He further stated that staff whose dates of birth had error with National  formal communication would be made too. Identification and Registration Authority (NIRA), a Inconsistent The", "to engage advised the Accounting Officer  the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry of Public Service and NIRA within a specified timeline for appropriate action. I"], ["d)", "**Delayed deletion of employees from the payroll**  I noted that UGX. 15,248,245 was paid to five (05) staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer noted the observation and explained that the list of the residual arrears had been submitted to MoPS and Ministry of Financial for approval and eventually be settled. The", "should I advised the Accounting Officer initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 12, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that; \uf0b7 \uf0b7 \uf0b7 The employees who did not appear for headcount were attributed to being out of duty station, study leave, invalid Identification.  The employees who were confirmed to have exited the district has either died, retired, absconded or had been transferred.  For employees who did not show up for validation and not accounted for, the Accounting Officer did not a response.", ""], ["**2.3**", "**Inconsistencies in Employee Details**  A total of 212 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. information undermines the integrity of the District\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer noted the observation and explained that the required documents by the MoPS were being gathered with a view of having the dates of birth corrected. He further stated that staff whose dates of birth had error with National  formal communication would be made too. Identification and Registration Authority (NIRA), a Inconsistent The", "to engage advised the Accounting Officer  the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry of Public Service and NIRA within a specified timeline for appropriate action. I"], ["d)", "**Delayed deletion of employees from the payroll**  I noted that UGX. 15,248,245 was paid to five (05) staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer noted the observation and explained that the list of the residual arrears had been submitted to MoPS and Ministry of Financial for approval and eventually be settled. The", "should I advised the Accounting Officer initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations."], ["e)", "**Review of the DLG Staff Establishment** Review of the establishment revealed; i. ii. The entity did not have an approved and costed staff establishment for primary, secondary and tertiary institutions while the staff structure for health facilities issued by Ministry of Health was not incorporated into the district approved structure. Relatedly, 62 staff on the payroll were not on the staff list. Accounting Officer explained that the omission was made and the staff list was to be updated. Furthermore, the Accounting Officer explained that from their own verification the staff who were on the staff list but not on the June payroll were active in service and were on payroll though during the validation exercise, wrong IPPS Numbers had been allocated them. The", "I advised the Accounting Officer to liaise with Ministry of Public Service to ensure the integration of the staff list into the IPPS to allow for easier interface."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 12, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter.", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}]], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.0 Accumulation of Receivables", "metadata": {"headings": [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. \nI noted that the District had receivables figure of UGX.930,610,437 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. \nReceivables represent an idle asset that would otherwise be used for service delivery. \nThe Accounting Officer attributed the poor performance of YLP and UWEP to inadequate funding to carry out adequate monitoring and mobilization by the District.", "metadata": {"headings": [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}], [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}], [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}]], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 5}}, {"headings_1": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoGLSD for funds to monitor and recover funds from these groups.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 5}}, {"headings_1": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.0 Payables", "metadata": {"headings": [{"headings_0": {"content": "5.0 Payables", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the District had a payables of UGX.951,893,413 as presented in the statements of financial position and disclosed in notes 28 of the financial statements. The amounts relate to mainly to deposits and goods and services consumed and not paid for. \n6.1", "metadata": {"headings": [{"headings_0": {"content": "5.0 Payables", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 5}}, [{"headings_0": {"content": "5.0 Payables", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 5}}]], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "District Rural Water Supply and Sanitation Conditional Grant", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKole District budgeted and received UGX.732,453,118,(100%) for the financial year 2022/23. Out of the UGX. 732,453,118 received, the District spent UGX. 732,453,020 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}]], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["**1**", "Rural Water and Sanitation Sub- Grant (traditional component)", "Construction of boreholes", "15", "15"], [null, null, "Rehabilitation of boreholes", "10", "-"], [null, null, "Construction of VIP latrine", "1", "1"], ["**2**", "Piped Water Sub-Grant (UgIFT component)", "Construction of piped water scheme at Okwerodot Seed Secondary School and Ayer HC III", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I 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": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}]], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.1.1 Positive Observations", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- All released funds were absorbed 100%.\n- There was no irregularity in budgetary allocations were carried out.\n- The water projects in the water grant work plan were in the approved five-year development plan.\n- Noted that all the projects in the approved work plan were in the indicative list of capital investments.\n- The two (02) out two (02) (100%) of the on-going UGFIT projects (Seed School and Health Centre upgrades) had been provided with water sources that were accessible by the local community.\n- Noted that all the twelve (12) bore holes and three (03) production wells constructed were constructed on where there was proof of ownership.\n- There was no any specific concern about the procurement process.\n- The projects had designs approved by the Ministry of Water and Environment.", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.1.3 Water quality  \nSection 4.1.4 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to Ministry of Water & Environment revealed that out of the existing water sources, a number of the water sources were non-functional as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}]], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [[null, null, null, null, "**No Of tap stands**", null, null, null, null, null, null], ["Functi onal", "**213**", "382", "**465**", "52", "90", "89", "0", "2", "1293", "85"], ["Non Functi onal", "**71**", "67", "**28**", "1", "24", "24", "13", "1", "229", "15"], ["**Total**", "**284**", "**449**", "**493**", "**53**", "**114**", "**113**", "**13**", "**3**", "**1522**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["ls Detai", "No of prot ecte d spri ngs", "No of shallow wells (with Hand pump depth <30m)", "No of deep bore hole with hand pump (depth >30m)", "Pumpe d Piped water system", "No of rain water tanks vol of less than 10m3", "No of rain water tanks vol of more than 10m3", "Valley tanks", "D a m s", "Total", "Percent age (%)"], "type": "table"}}, {"content": "The table above shows that 15% of the water sources are non-functional while 85% are functional. \nThis implies that 15% of the population in Kole District do not have functional water systems to provide their water clean water needs. \nManagement explained that efforts were being made to improve the situation.", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}]], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the non-functional water systems are rehabilitated to make them functional. \nschedules, fuel receipts, signatures for those who were supposed to receive funds, attendance lists among others. Appendix 4 refers.  \nThere is a risk that funds were misappropriated. \nThe Accounting Officer explained that accountabilities were in place. However, the Accounting Officer did not avail accountabilities for audit verification.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}]], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to initiate measures of recovery. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}]], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kole 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. \nKole District budgeted and received UGX.4,020,297,073, to implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of Kole Seed Secondary School in Kole Town Council", "1", "1"], ["2", "Construction of Okwerodot Health Centre III and Upgrade of Ayara Health Centre II to Health Centre III", "1", "1"], ["3", "Supply of medical equipment", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S N", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive observations  \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- A review of expenditure vouchers and payment file revealed that WHT was deducted from all the payments made to Contractors of UGIFT projects and remitted to the Tax Authority.\n- A review of expenditure vouchers revealed that all funds were accounted for.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1", "Construction of OPD at Okwerodot HC III and Upgrade of Ayara HC II to HC III (Construction of maternity ward)", "1,767,065,290"], ["", "**Total**", "**1,767,065,290**"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "UGIFT Project", "Contract Amount UGX"], "type": "table"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the process of land titling was underway.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of land title acquisition.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.2.4 Implementation of Unbudgeted Activities", "metadata": {"headings": [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year. \nA comparison of UGIFT activities implemented with the Annual work plan and budget revealed that 4 UGIFT activities were not budgeted for as seen in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "6427742", "Facilitation office Laptops to purchase", "Health", "7,000,000", "The activity was not included in the work plan and budget"], ["2.", "6430202", "Facilitation to purchase and installation CCTV Camera at the District Vaccines Stores", "Health", "5,000,000", "The activity was not included in the work plan and budget"], ["3.", "5487243", "Facilitation  health education and promotion for", "Health", "800,000", "The activity was not included in the work plan and budget"], ["4.", "6421951", "Facilitation to buy plastic chairs for the district store", "Health", "4,250,000", "The activity was not included in the work plan and budget"], ["5.", "6432582", "Facilitation to purchase 02 Biometric machines at Aboke HCIV", "Health", "12,000,000", "The activity was not included in the work plan and budget"], ["", "", "**Total**", "", "**29,050,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S/N", "EFT", "Project Name", "Sector", "Amount", "Audit Remarks"], "type": "table"}}, {"content": "6.2.5 Project Implementation (Current year 2022/23)", "metadata": {"headings": [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 3 UGIFT projects that received funding of UGX. 5,123,608,605 were partially implemented as shown in the Appendix 5. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The inspection was conducted on 5 th December 2023. \nThe delayed completion of the UgIFT project has delayed the education and health services delivery to the public. \nThe Accounting Officer attributed the anomaly to the delay of procurement which is hybrid.", "metadata": {"headings": [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}], [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}], [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoES and MoH to ensure that procurement is done in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.3 Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX. 813,854,191 for the construction of; two (02) classroom blocks, five (05) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The entity budgeted to receive UGX. 813,854,191 and UGX. 813,854,191, was received.\n- The District incorporated Education Development Grants project activities totalling UGX.162,566,387 into the District plans and budgetary framework as required.\n- Ten (10) projects worth UGX. 377,973,350 were reviewed and certified by the Internal Auditor before payment.\n- The District had accounted for all the funds received in the subsequent period for all projects.", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Three (03) Projects which could result in environment and social risks/impacts had contracts worth UGX. 298,212,411 signed with Particular condition of contract clause.\n- Sampled 10 projects worth UGX. 481,586,379 and observed that contract managers were appointed from user groups or sector specialists.\n- Project Management Committees and Procurement Committees of all the funded Projects/programs worth UGX. 481,586,379 sought guidance from the district specialists for contracts.\n- Three (03) Projects worth UGX. 293,898,739 were not screened for likely environmental and social impacts.", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.3.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer acknowledged the issue and attributed the anomaly to the delayed submission of report on status by the schools to the District. The Accounting Officer further stated that the Consolidated assets register was in place. \nHowever, the Accounting Officer did not avail the consolidated assets register for verification. \nInvestment service costs was over allocated by UGX. 10,580,105 (1.3%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}]], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "C=(A/B)", ""], ["Capital expenditure (A)", "762,204,200", "At least 95%", "93.7", "Allocation inconsistent with guidelines"], ["costs Investment service  (B)", "51,649,991", "More than zero but up to 5%", "6.3%", "Allocation inconsistent with guidelines"], ["**Total**", "**813,854,191**", "", "**100%**", ""]], "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Category", "Budget Amount", "Standard %age budget allocation as per guidelines", "%age budget allocation (C)", "Remarks"], "type": "table"}}, {"content": "Under allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful activities/items. \nThe Accounting Officer acknowledged the anomaly and stated that the excess 1.3% on investment service costs was used for repair of education department vehicle that was in bad state.", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}]], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised that Accounting Officer to liaise with MoFPED for additional funding for other operational costs and ensure that budget allocation guidelines are adhered to.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "c) Budgeting and expenditure on ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that LGs must not budget for activities specified as Ineligible Expenditures for capital investment, and table 9, clearing indicating the eligible activities and highlighting the ineligible activities. \nI reviewed the annual approved work plans, budget and IFMS payment files and noted that the entity paid a sum of UGX. 47,909,070 to unapproved Projects/programs with a total budget figure of UGX. 49,563,400. I further inspected the Projects/programs and found that they were existent as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}, [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}]], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Construction of staff toilet for education department", "20,060,000", "Ineligible expenditure as per Implementation Guideline."], ["2.", "Supply of medium duty motorcycle for education department", "15,003,400", "Ineligible expenditure as per Implementation Guideline."], ["3.", "Supply of Laptop for education department", "7,000,000", "Ineligible expenditure as per Implementation Guideline."], ["4.", "Supply of filing cabinet for education department", "7,500,000", "Ineligible expenditure as per Implementation Guideline."], ["", "**Total**", "**49,563,400**", ""]], "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S/n", "Project Activities", "Budget", "Audit Remarks"], "type": "table"}}, {"content": "The Accounting Officer explained that there was urgent need for computers for school inspection, lack of transport for Inspector of Schools and that the projects were approved by Council.", "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised that Accounting Officer to liaise with MoFPED for additional funding for other operational costs and ensure that budget grant funds are used for the intended", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "purposes.", "metadata": {"headings": [{"headings_0": {"content": "purposes.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6.4 Micro Scale Irrigation", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The GoU is implementing the micro scale irrigation programme in Kole District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKole District received UGX. 117,930,056, out of UGX. 117,930,056 budgeted (100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}, [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["**1**", "Capital Development (micro scale irrigation equipment)", "Installation of irrigation equipment", "0", "0"], ["**2**", "Complementary services", "Training of farmers", "100", "100"], [null, null, "Setting up demo farms", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Programme was done in accordance with the grant guidelines. \nThe following were my observations; \n6.4.1 Positive observations  \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}, [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Funds UGX. 117,929,076 spent on Micro-Irrigation program was all accounted for.\n- There was no any expenditure on ineligible programme activities.\n- Noted that the Supplier did offer training and technical support to the District Agriculture and production team for the demonstration sites.\n- At the time of audit, the equipment that was delivered was for demonstration irrigation for farmer training/sensitization.\n- The District complied with the selection criteria for the lowest priced technically responsive bid.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kole District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s 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": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}]], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"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\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}]], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OTHER REPORTING RESPONSIBILITIES", "metadata": {"headings": [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n7.0", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}]], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of the Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n7.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}], [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}], [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}]], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Funding of PDM Activities in the District", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED released a sum of UGX. 5,125,000,000 to finance 54 PDM SACCOs in Kole DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 52,029,451 for the PDM Administrative costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2 Positive Observations", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The receipt of UGX 52,029,451 meant for PDM Administrative and Coordination activities was fully utilized for the intended purpose and supported by relevant documentation.\n- All the 10 sampled SACCOs were registered under the Cooperative Societies Act to ensure the legality of the SACCOs.\n- There were no irregularities regarding the operation of the SACCO bank account in the financial year 2022/2023.\n- All the 10 sampled SACCOs held General Meetings. This ensured proper management of the SACCO funds.\n- All the 10 SACCOs had bank account opening resolutions in their minutes, and signatories to the bank. This ensures proper management of SACCO funds.\n- All the 10 sampled SACCOs signed PRF financing agreements with the Accounting Officer to formalise the relationship between Government and the PDM SACCOs.\n- All 163 Enterprise groups in the 10 sampled SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).\n- The HLG Core Implementation team was fully constituted as per the guideline.\n- The HLG core implementation team did train households and enterprise group leaders in 54 parishes on household visioning and enterprise analysis.", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the District. \nFailure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that parish priorities were reported using the normal planning and budgeting system. However, on verification, they were not specific to the PDM.", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}, [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}]], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 5}}, {"headings_1": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District budget and work plans to enable alignment of PDM activities for proper implementation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 5}}, {"headings_1": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.4 Under release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. \nI noted that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}, [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}]], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Out of UGX. 5,200,000,000 budgeted by MoFPED for funding of Kole District PDM SACOOs, a sum of UGX. 5,125,000,000 was disbursed to 49 PDM SACCOs, leaving 3 PDM SACCOs not funded to the tune of UGX. 75,000,000.", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- No PDM SACCOs were over funded, while two (02) were under funded by UGX. 75,000,000 as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["SN", "Description", "No. of SACCOs", "Expected amount", "Actual amount", "Variance", "Appendix"], ["**1.**", "SACCOs funded", "49", "4,900,000,000", "4,900,000,000", "-", "**Appendix 4**"], ["**2.**", "SACCOs  over funded", "-", "-", "-", "-", "**Appendix 4**"], ["**3.**", "SACCOs funded under", "3", "300,000,000", "225,000,000", "75,000,000", "**Appendix 4**"], ["**4.**", "SACCOs funded not", "2", "200,000,000", "-", "-200,000,000", "**Appendix 4**"]], "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "The Accounting Officer explained that the matter of release of funds to SACCOs is under the control of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX. 25 Million per quarter, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}, [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}]], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No funds were disbursed to any of the 54 SACCOs in the 1 st Quarter yet UGX. 13,500,000,000 was expected per quarter.\n- Only 49 out of the 54 SACCOs received PRF of UGX. 1,225,000,000 in the 2 nd Quarter.\n- Only 9 out of the 54 SACCOs received UGX. 225,000,000 in the 3 rd Quarter.\n- 52 SACCOs received a sum of UGX. 3,675,000,000 instead of UGX. 5,400,000,000. quarterly disbursements in the 4 th Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all SACCOs received all the disbursement for the previous quarters in the 4 th quarter.", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed the delay to disburse funds to Parish Development Model Information System (PDMIS) challenges.", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}, [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}]], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage Ministry of Information and Communication Technology to address the PDMIS challenges.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.7 Exclusion of Parish in the PDM", "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development. \nI noted that MoFPED maintained a parish database of 52 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 54 gazetted parishes. This implies that two (02) parishes were not planned for, thus not funded. Details of the unfunded parishes are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Western Ward B - Kole TC PDM SACCO", "The SACCO did not received fund"], ["2.", "Eastern Ward B \u2013 Kole TC PDM SACCO", "The SACCO did not received fund."]], "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S/N", "Name of SACCO", "Audit Remarks"], "type": "table"}}, {"content": "As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nThe Accounting Officer explained that MoLG did not submit the two (02) parishes to MoFPED for funding.", "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO).", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.\n- A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.\n- The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.\n- The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.\n- Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Parish Development Committees (PDC)", "I reviewed the operations of the PDC in the 10 sampled PDM SACCOS, and noted the following;  \uf0b7 Out of ten (10) PDCs one (01) PDCs held 4 out of 4 quarterly meetings, nine (09) PDCs held 3 out 4 quarterly meetings. Did prepare parish priorities and action plans for the FY 2022/2023. For the 10 sampled PDC that developed the parish priorities, the priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \uf0b7 7 PDCs out of 10 sampled prepared quarterly performance report while 3 did not prepare. Out of 10 (ten) PDCs, three (02) PDCs prepared 3 out of 4 quarterly performance reports, (1) prepared 2 out 4 quarterly meetings while seven (7) prepared 4 out 4 Quarterly performance reports. one Did not receive funding for the PDC activities/Funding received of UGX. 7,300,000 was inadequate to facilitate \uf0b7 \uf0b7 \uf0b7", "I advised the Accounting Officer to avail minutes and quarterly reports of the PDCs"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "the activities of the PDC.  \uf0b7 PDCs did not prepare parish priorities and action plans the FY 2022/2023. For those that developed for \uf0b7 All the 8 sampled PDCs did not hold quarterly meetings  \uf0b7 All the 8 sampled PDCs did not prepare quarterly performance reports. The Accounting Officer explained that the PDCs did not prepare the parish priorities as per the prescribed format because the PDCs were not fully conversant with the new format at that time. to mobilize non-functionality of PDC will lead to failure the community, identify development priorities, and monitor  thus undermining the objectives of the PDM. resource utilization Accounting Officer also stated that the PDCs received less than 1,000,000 because part of funds was in first quarter used to train PDCs as per the guidance of MoFPED as attached. The The", "", null], ["2.", "SACCO Committees  Sub Committees and", "subcommittees The ten (10) sampled SACCOs did not have  is production, marketing, business development services and finance & investment. that the Accounting Officer explained that all the SACCOs had all the committees constituted and their minute, I was not availed with evidence of formation  of committees. and  functionality \uf0b7 \uf0b7 All the SACCOs did hold a general meeting/ Eight (8) SACCOs held their first general meeting more than 1 month after their registration. Although", "I advised the Accounting Officer avail minutes and quarterly  the SACCO Sub Committees. reports of"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 29, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["3.", "HLG  Core Implementation Teams", "\uf0b7 The HLG Core implementation team did not prepare quarterly performance reports. Out of 4 quarterly performance reports, no report was prepared.  \uf0b7 There was no evidence of; Mobilization the various including and sensitization of  stakeholders at all levels communities,  \uf0b7 There was no Support for the continuous of PDM enterprise groups, and, formation \uf0b7 There was no continuous data collection at household and community levels.", "I advised the Accounting Officer to ensure that HLG core meets and prepare report on PDM performance."]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 29, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "Failure to fully constitute the Core implementation team negatively affects mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that the core PDM HLG team met and is functional, reports are in place and are here attached for verification. However, no report was availed for verification.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}]], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.9 Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2013 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.\n- The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.\n- The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift.", "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "Training of the ToTs and Core PDM Implementation Teams at HLG level", "\uf0b7 The training of trainers (Core Implementation team) was carried out. However, training report was not submitted by the Accounting Officer to the National Coordinator PDM. Delayed training could lead to delayed mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. Accounting Officer did not provide response on the issue. The", "I advised the Accounting Officer to ensure consolidating reports are prepared."]], "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.\n- A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.\n- The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.\n- A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.\n- The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO\n- The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Licensing of SACCOs Under Microfinance Institutions Lenders Act PDM the Money", "\uf0b7 All the 10 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in **Appendix 5.** As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. requirements in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum 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. Officer explained the PDM SACCOS were not registered as per Microfinance Institutions money lenders Act (2016) because the guide lines were not clear on this at that time. that Irregularities Accounting", "I advised the Accounting Officer to liaise with the PDM Secretariat for further Guidance."]], "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature registration of", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.2.11 PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 th June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.\n- Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.\n- 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.\n- A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.\n- All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).\n- Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).\n- For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Activity", "Observations", "Recommendation"], ["**1.**", "Selection  and Implementation  of Prioritized/Flagship Projects", "\uf0b7 Three (03) parishes did not select flagship projects contrary to the guidelines.  \uf0b7 Seven (07) parishes partially selected flagship projects that were inconsistent with the LG selected priority commodities.  \uf0b7 Thirty-seven (37) out of 176 farmer enterprise implemented projects that are not from the priority commodity list. Details are in **Appendix 6.** Failure implement prioritized projects may undermine achievement of the pillar objectives. to select and the fund Officer explained that at the time of receiving  the season was not appropriate for the selected projects in some cases and to some beneficiaries implemented a different project. that save money, Accounting", "I advised the Accounting Officer to liaise with MoLG to ensure flexibility in selecting the flagship projects."], ["**2.**", "Insurance Policy for", "\uf0b7 17 PRF beneficiaries out 17 who carried out", "I advised the Accounting"]], "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature registration of", "Observations", "Recommendation"], "type": "table"}}, {"content": "Farming Enterprises  \nfarming enterprises in one (01) PDM SACCOs Officer to sensitize the did not obtain agricultural insurance policies beneficiaries about the from UAIS.  \nInsurance Policy requirement. \nLack of recourse in form of insurance will expose In addition, the Accounting the farming enterprises to the adverse effects of Officer should seek for climate change and may result into failure to guidance  \non the recover the loan funds.  \noperationalization of this guideline.  \nAccounting Officer explained that all the PDM  \nbeneficiaries did not obtain Agricultural Insurance  \npolicy because it is not embedded in the PDMIS.  \nHowever, Management will seek clarity from the  \nPDM secretariat", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}]], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.13 Utilization of PRF at Household Level", "metadata": {"headings": [{"headings_0": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc.", "metadata": {"headings": [{"headings_0": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed loan files and carried out physical inspections where I observed the following; \nTwo (02) beneficiaries in one (01) PDM SACCOs had implemented different projects Details are in Appendix 7. \nImplementing different projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that at the time of receiving the funds the season was not appropriate for the selected projects in some cases and that to save money, some beneficiaries implemented a different project.", "metadata": {"headings": [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}, [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}], [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}], [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}]], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoLG to ensure flexibility in selection the flagship projects.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 35, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of local revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 5}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "**Tax Revenues**", "", "", ""], ["**a**", "Local Services Tax", "100,000,000", "79,602,402", "20,397,598"], ["**b**", "Land fees", "57,500,000", "49,000,000", "8,500,000"], ["**c**", "Business Licenses", "30,000,000", "10,116,314", "19,883,686"], ["**d**", "Other tax revenues", "32,500,000", "32,406,972", "93,028"], ["", "**Sub-Total**", "**220,000,000**", "**171,125,688**", "**48,874,312**"], ["**2**", "**Non-Tax Revenues**", "", "", ""], ["**a**", "Sale of goods and services", "0", "**345,000**", "-345,000"], ["**b**", "Administrative fees and licenses", "210,000,000", "125,079,904", "84,920,096"], ["**c**", "Miscellaneous Revenue", "40,000,000", "5,405,000", "34,595,000"], ["", "**Sub-Total**", "**250,000,000**", "**130,829,904**", "**119,170,096**"], ["", "**Total Revenue**", "**470,000,000**", "**473,081,280**", "**216,918,720**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 5}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Source", "Approved budget", "Actual Collections", "Variance"], "type": "table"}}, {"content": "Appendix 2 (b): Performance of GOU Warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Agro-Industrialization", "1,561,507,199", "1,257,129,194", "304,378,005", "81"], ["Tourism Development", "3,000,000", "3,000,000", "-", "100"], ["Natural Resources, Environment, Climate Change, Land And Water Management", "1,049,332,348", "1,029,332,348", "20,000,000", "98"], ["Private Sector Development", "68,051,147", "61,551,147", "6,500,000", "90"], ["Integrated Transport Infrastructure And Services", "957,530,949", "952,512,662", "5,018,287", "99"], ["Digital Transformation", "10,000,000", "10,000,000", "-", "100"], ["Human Capital Development", "25,908,190,394", "25,039,540,225", "868,650,169", "97"], ["Public Sector Transformation", "3,575,488,810", "3,466,401,529", "109,087,281", "97"], ["Community Mobilization And Mindset Change", "220,263,689", "184,688,058", "35,575,631", "84"], ["Governance And Security", "1,758,025,493", "1,635,088,764", "122,936,729", "93"], ["Development Plan Implementation", "581,782,324", "442,728,443", "139,053,881", "76"], ["**Total**", "**35,693,172,353**", "**34,081,972,370**", "**1,611,199,983**", "**95**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Approved Budget (UGX.)", "Warrants (UGX.)", "Variance (UGX.) Bn", "%age performance"], "type": "table"}}, {"content": "Appendix 2 (d): Utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["AGRO-INDUSTRIALIZATION", "1,257,129,194", "1,251,686,024", "5,443,170", "100"], ["TOURISM DEVELOPMENT", "3,000,000", "2,680,000", "320,000", "89"], ["NATURAL RESOURCES, ENVIRONMENT, CLIMATE CHANGE, LAND AND WATER MANAGEMENT", "1,029,332,348", "1,028,934,326", "398,022", "100"], ["PRIVATE SECTOR DEVELOPMENT", "61,551,147", "61,147,887", "403,260", "99"], ["INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "952,512,662", "949,198,065", "3,314,597", "100"], ["DIGITAL TRANSFORMATION", "10,000,000", "10,000,000", "-", "100"], ["HUMAN CAPITAL DEVELOPMENT", "25,039,540,225", "23,587,586,325", "1,451,953,900", "94"], ["PUBLIC SECTOR TRANSFORMATION", "3,466,401,529", "3,402,383,896", "64,017,633", "98"], ["COMMUNITY MOBILIZATION AND MINDSET CHANGE", "184,688,058", "165,021,310", "19,666,748", "89"], ["GOVERNANCE AND SECURITY", "1,635,088,764", "1,634,855,134", "233,630", "100"], ["DEVELOPMENT PLAN IMPLEMENTATION", "442,728,443", "441,369,424", "1,359,019", "100"], ["**TOTAL**", "**34,081,972,370**", "**32,534,862,391**", "**1,547,109,979**", "**95**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Warrants (UGX.) Bn", "Utilization of warrants (UGX.) Bn", "Variance (UGX.) Bn", "%age performance"], "type": "table"}}, {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["1", "AGRO-INDUSTRIALIZATION", "5,443,170", "Wage 5,059,383", "Retirement of a staff at the production department"], [null, null, null, "Contract staff salary 383,787", "Non-renewal of the assignment of a contract staff under production"], ["2", "TOURISM DEVELOPMENT", "320,000", "Contract staff salary", "Non-renewal of the assignment of a contract staff under value chain services"], ["3", "NATURAL RESOURCES, ENVIRONMENT, CLIMATE CHANGE, LAND AND WATER MANAGEMENT", "398,022", "Wage 398,022", "Deduction files in transit under Natural Resources"], ["4", "PRIVATE SECTOR DEVELOPMENT", "403,260", "Wage 398,022", "Deduction files in transit"], ["5", "INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "3,314,597", "Wage 3,314,597", "Non recruitment of staff under engineering department"], ["6", "HUMAN CAPITAL DEVELOPMENT", "1,451,953,900", "UgIFT, Construction of Health facilities in Okwerodot 918,788,559", "Payments for the works were based on add- measurement; balance is for the work not yet done"], [null, null, null, "UgIFT, Construction of Kole Seed School 454,128,539", "Payments for the works were based on add- measurement; balance is for the work not yet done"], [null, null, null, "Wage Education 32,938,155", "Retirement of staff under education department"], [null, null, null, "Wage Health 11,128,445", "Retirement of staff under health department"], ["7", "PUBLIC SECTOR TRANSFORMATION", "64,017,633", "Monthly Pension 64,017,633", "Balance under pension supplementary request"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Programme", "Warrants not Utilized", "Activities affected by the under utilization", "Reason for the underutilization of warrants"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["8", "COMMUNITY MOBILIZATION AND MINDSET CHANGE", "19,666,748", "Wage Deductions - Community 19,666,748", "Deduction files in transit under community"], ["9", "GOVERNANCE AND SECURITY", "233,630", "Wage 233,630", "Deduction files in transit under statutory"], ["10", "DEVELOPMENT PLAN IMPLEMENTATION", "1,359,019", "Wage 1,359,019", "Deduction files in transit under planning"], ["", "**TOTAL**", "**1,547,109,979**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 37, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Programme", "Warrants not Utilized", "Activities affected by the under utilization", "Reason for the underutilization of warrants"], "type": "table"}}, {"content": "Appendix 2: Lack of appropriate performance indicators and targets in the work plans \nS Pro Su PI B Fo Activities N gra b- AP u cu  \nm pr (Pr d s/  \nog og g Th  \nra ra et e  \nm m O m  \nIm ut ati  \npl p c  \ne ut ar  \nm ea  \nen  \ntat  \nio  \nn  \nAc  \ntio  \nn  \nPl  \nan  \n)  \nOu  \ntp  \nut", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}]], "page": 37, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Key performance Pl Ar Is Co Co Re A A P Au Au A Ac V indicator(s) (Measure) a e th nc nc Bu vi m A ct e r dit dit ct tu ar n th e lu lu dg se ou m u fo Co Co u al ia n er p si si et d nt ou al r ncl ncl al qt n e e er on on ed bu rel nt P m usi usi q y c d cl fo at at a dg ea Sp er a on on u of e T ea r Ac O m et se en fo n at at a ou ar r m tiv ut ou U d t r ce act ou nt tp  \ng ta a ity pu nt G U U m V ivit tp it ut  \net rg n c Le t U X G G a a r y ut y s  \nfo et e ve le G (\u20180 X X n ia lev lev re as  \nr s in l ve X 00 (\u20180 (\u20180 ce n el el p ve th an di l (\u20180 \u2019) 00 00 ce (F (F or rifi e d ca (F (F 00 \u2019) \u2019)  \null ull te ed  \nFi pe to ull ull \u2019)  \ny/ y/ d by  \nn rf r y y  \nPa Pa in th  \na or us Q Q  \nrti rti Q e  \nnc m e ua ua  \nal/ al/ 4 Au  \nial an d nti nti  \nNo No p dit  \nye ce b fie fie  \nt t er or  \nar in y d/ d/  \nIm Im fo  \ndi M N N  \nple ple r  \nca a ot ot  \nm m m  \nto n ful ful  \nen en a  \nrs a ly ly  \nte te nc  \nto g Q Q  \nd)- d)- e  \nm e ua ua  \nEx Ex re  \nea m nti nti  \nte te p  \nsu e fie fie  \nnt nt or \n34", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}]], "page": 37, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "re pe rf or ce qu an tifi ca tio n? (Y es /N o) If no gi ve th e re as on m an", "nt re as o n a e? (Y es / N If gi ve th e re as n o o n bl o)", "d)", "d)", "", "", "", "", "", "", "of im ple tat ion of act ivit y m en", "of im ple tat ion of ou tp ut m en", "t", "", "", null, null, null, null, null, null, null, null], ["", "**(A )**", "**(B )**", "**(C )**", "**( D )**", "**( E)**", "**(F )**", "**(G)**", "**( H )**", "**(I )**", "**(J )**", "**(K )**", "", "**)** **(L**", "**( M )**", "**( N )**", "**( O )**", "**( P )**", "**( Q ) = ( H - P )**", "**(R )**", "**(S )**", "**( T )**", "**(U )**", "**( V ) = ( U - T )**"], ["12-", "01", "", "3", "Ed", "Renovation of 2", "No of VIP latrines", "1", "Ye", "Y", "Fu", "Fu", "12", "12", "12", "-", "1", "0", "Ful", "Ful", "1", "1", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 38, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21", "column_22", "column_23"], "type": "table"}}, {"content": "1  \n35", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 38, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "HU MA N CA PI TA L DE VE LO PM EN T", "uc ati on S po rts an d ski lls - Ed", "", "2 0 0 0 As se ts a n d fa cil iti es m a n a g e m e 3- nt", "uc ati on De vel op t Gr an t - Fo rm er SF G m en", "stance VIP latrine in Igel P/S", "renovated", "", "s", "es", "lly qu an tifi ed", "lly qu an tifi ed", "9 80 1 00", "9 80 1 00", "9 80 1 00", "", "", "", "ly im ple m te d en", "ly im ple m te d en", "", "", ""], ["", null, null, "", "", null, "Supply of rain harvesting systems in 2 primary schools", "No of rain harvesting systems supplied and installed", "2", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "17 7 00 0 00", "17 7 00 0 00", "17 7 00 0 00", "17 6 50 0 00", "2", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "2", "2", "0"], ["", null, null, "", "", null, "Internet connectiivity in Okwerodot Seed SS", "Internet components supplied and installed", "1", "Ye s", "Y es", "qu an tifi N ot", "qu an tifi N ot", "11 9 70 0 00", "11 9 70 0 00", "11 9 70 0 00", "-", "1", "0", "Ful ly im ple m", "Ful ly im ple m", "1", "1", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 39, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["", "re pe rf or ce qu an tifi ca tio n? (Y es /N o) If no gi ve th e re as on m an", "nt re as o n a e? (Y es / N If gi ve th e re as n o o n bl o)", "d)", "d)", "", "", "", "", "", "", "of im ple tat ion of act ivit y m en", "of im ple tat ion of ou tp ut m en", "t", "", "", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 39, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "ed", "ed", "", "", "", "", "", "", "en te d", "en te d", "", "", "", null, null, null, null, null, null, null], ["", "3 2 0 0 0 As se ts a n d fa cil iti es m a n a g e m e 3- nt", "", "Construction of 2 classroom block with office in Bala P/S", "Number of classrooms contructed  and completed", "3", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "90 2 70 0 00", "90 2 70 0 00", "90 2 70 0 00", "37 2 75 1 30", "3", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "3", "3", "0"], ["", "", "", "Rehabilitation of 2 classroom  block Abongodero Boys PS", "Number of classrooms rehabilitated  and completed", "2", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "56 5 40 1 50", "56 5 40 1 50", "56 5 40 1 50", "49 6 15 0 12", "2", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "2", "2", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 40, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 40, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "", "Construction of Staff house in Wigua P/S", "house and Staff constructed completed", "1", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "15 3, 40 0, 90 0", "15 3, 40 0, 90 0", "15 3, 40 0, 90 0", "14 3, 97 3, 22 5", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "1", "1", "0"], ["", "", "", "Construction  of latrines in 09 primary schools", "8 latrines of five stance  latrines constructed in 8 primary school and 2 stance lantrine in 1 school", "9", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "21 1, 81 0, 99 0", "21 1, 81 0, 99 0", "21 1, 81 0, 99 0", "21 2, 57 6, 42 9", "9", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "9", "9", "0", null], ["", "", "", "Supply of desks in 12 primary schools and 1 seed school", "09 primary schools supplied desks and I seed secondary school supplied desks", "9", "ye s", "Y es", "Pa rti all y qu an tie d", "Pa rti all y qu an tifi ed", "16 2, 38 1, 12 9", "16 2, 38 1, 12 9", "16 2, 38 1, 12 9", "13 7, 27 2, 92 5", "9", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "9", "9", "0", null], ["", "3 2 0 0 0 As se ts a n d 3-", "", "312212- Light Vehicles-Acquisition", "01 Mortocycle acquired for Education department", "1", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "15 0 03 4 00", "15 0 03 4 00", "15 0 03 4 00", "14 9 50 0 00", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", 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Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 50, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "p vi si of ca pi ta l o n w k er or", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", ""], ["2 2 8 0 0 M nt e n a e- Tr a p t E q 2- ai nc ns or ui", "", "Mechanical Imprest(District)", "Mechanical Imprest(District)", "1", "ye s", "Y es", "qu an tifi ed N ot", "qu an tifi ed N ot", "27 9 71 00", "27 9 71 00", "27 9 71 00", "39 9 49 3 50", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], 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"type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 52, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 4: Non-Accountability For Payments", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 53, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Payment Date", "EFT / Check Number", "Invoice Number", "Description", "Amount", "Supplier", "Audit Comment"], ["**26/04/2023**", "4906934", "19-APR- 2023 WRKB-02-", "Cost of production of the Design Review , Drawings & specification for proposed Schemes", "4,260,000", "OCEN PATRICK 753825", "There was no clear specification for which the funds were paid for and there is no attached accountability to justify the payment"], ["**15/06/2023**", "5890903", "WRKB01- 18-MAY- 2023", "Cost of BOQ production , drawing & specification for the proposed design", "2,360,000", "OCEN PATRICK 753825", "There was no clear specification for which the funds were paid for and there is no attached accountability to justify the payment"], ["**26/04/2023**", "4918278", "WRKB-01- 18APR- 2023", "Fuel for Q3 operation Depositd with Total Fuel Station", "2,000,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "The fuel is receipted but there were no fuel consumption schedules attached"], ["**15/06/2023**", "5901355", "WRKB-01- 25-MAY- 2023", "Fuel for Q3 Water Sector operation", "4,850,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel was utilized for the intended purpose"], ["**15/11/2022**", "2085491", "WRKB-01- 01-Nov- 2022", "Fuel Deposit Water Sector Operation for Q2", "4,850,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel was utilized for the intended purpose"], ["**20/02/2023**", "3756752", "WRKB-02- 6-FEB- 2023", "Fuel for Water Sector operation", "1,164,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel was utilized for the intended purpose"], ["**24/02/2023**", "4040278", "WRK 01- 17-FEB- 2023", "Fuel Deposit for Water Sector operation Q3", "4,850,000", "STATION AND LUBRICANTS TOTAL FUEL", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 53, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "50", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 53, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "LIRA", "was utilized for the intended purpose", null, null, null, null], ["**20/02/2023**", "3743475", "WRK 01- 1-FEB- 2023", "Facilitation for  Community sensitation on Land denation in 14 Villages", "1,934,000", "ACEN RITTA", "No accountability for 140 litres of fuel of UGX728,000, refreshment of UGX350,000, report production of UGX52,000, Mobilization of UGX104,000"], ["**20/02/2023**", "3743475", "WRKB-02- 1-FEB- 2023", "Facilitation for formatiom of Water source Committee", "3,746,000", "ACEN RITTA", "No accountability for UGX 1,400,000 for 2 staff facilitated, Fuel of UGX728,000 of 140 litres, refreshment of UGX700,000, LC1s of UGX140,000, CDOs and H/As UGX420,000, reporting UGX100,000, Driver UGX154,000"], ["**27/01/2023**", "3450586", "24-JAN- 2023 WRKB-06-", "Cost of production of 15 BOQs , Development of  specifications& production of Drawings for Deep wells , Public Latrines in F/Y 2023", "4,380,000", "OCEN PATRICK 753825", "No clear basis for the payment and no accountabilities attached"], ["", "", "", "**Total**", "**34,394,000**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Payment Date", "EFT / Check Number", "Invoice Number", "Description", "Amount", "Supplier", "Audit Comment"], "type": "table"}}, {"content": "Appendix 3: Utilization of wage per department", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Department", "Approved Budget", "Supplementary", "Revised Budget", "Warrants", "Payments", "Funds Available"], ["Administration", "789,045,831", "134,400,000", "923,445,831", "923,445,831", "915,345,161", "8,100,670"], ["Education", "11,134,029,149", "1,781,328,967", "12,915,358,116", "12,915,358,116", "12,883,622,458", "31,735,658"], ["Finance", "228,817,262", "-", "228,817,262", "228,817,262", "208,384,324", "20,432,938"], ["Health", "3,708,779,341", "357,404,092", "4,066,183,433", "4,066,183,432", "4,055,066,769", "11,116,663"], ["Internal Audit", "19,719,164", "-", "19,719,164", "19,719,164", "19,239,189", "479,975"], ["Natural Resource", "139,200,000", "-", "139,200,000", "139,200,000", "139,088,772", "111,228"], ["Planning", "94,800,000", "-", "94,800,000", "94,800,000", "90,651,317", "4,148,683"], ["Production", "649,741,120", "107,658,880", "757,400,000", "757,400,000", "752,410,587", "4,989,413"], ["Roads and Engineering", "228,226,168", "-", "228,226,168", "228,226,167", "225,756,370", "2,469,797"], ["Statutory Bodies", "192,050,892", "-", "192,050,892", "192,050,892", "191,823,539", "227,353"], ["Trade, Industry and Local Development", "47,593,421", "-", "47,593,421", "47,593,421", "47,241,601", "351,820"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Water", "48,250,000", "-", "48,250,000", "48,250,000", "47,963,439", "286,561"], ["**Total**", "**17,280,252,348**", "**2,380,791,939**", "**19,661,044,287**", "**19,661,044,285**", "**19,576,593,526**", "**84,450,759**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Department", "Approved Budget", "Supplementary", "Revised Budget", "Warrants", "Payments", "Funds Available"], "type": "table"}}, {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["", "", "", "", "**Over**", "**Under**", ""], ["1.", "Abur - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["2.", "Amoilela - Bala PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "By close of the year under review, 25M was not credited"], ["3.", "Angic - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["4.", "Bala - Bala PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "By close of the year under review, 25M was not credited"], ["5.", "Omoladyang - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["6.", "Alemi - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["7.", "Lwala Akidi PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["Western Ward A \u2013 Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["Western Ward B - Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["11.", "Eastern Ward A - Akalo PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "was not credited By close of the year under review, 25M"], ["12.", "Ogwangacuma Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["13.", "Okwor - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["14.", "Eastern Ward A - Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["15.", "Telela - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward B - Kole TC PDM SACCO", "100,000,000", "-", "-", "100,000,000", "completely The SACCO did not receive funds", null], ["17.", "Omuge - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["18.", "Barakalo - Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["19.", "Eastern Ward A - Kole PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["20.", "Abeli \u2013 Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward A \u2013 Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["22.", "Agege \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["23.", "Omwara \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "8. 9. 10. \n16. \n21. \n52", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["24.", "Eastern Ward B-Akalo TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["25.", "Aumi \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["26.", "Eastern Ward B- Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 56, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": [["24.", "Eastern Ward B-Akalo TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["25.", "Aumi \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["26.", "Eastern Ward B- Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward A \u2013 Kole TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["28.", "Eastern Ward B \u2013 Kole TC PDM SACCO", "100,000,000", "-", "-", "100,000,000", "The SACCO did not receive funds completely"], ["29.", "Apala Parish, Alito Subcounty PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["30.", "Tekidi \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["31.", "Adel - Logo - Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["32.", "Apuru Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["33.", "Ayala \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["34.", "Opeta Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["35.", "Akor \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["36.", "Buatyeno \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["37.", "Apiioguro \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["38.", "Okwerodot \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["39.", "Eastern Ward Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["40.", "Abongojok \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["41.", "Ayamo Okwewrodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["42.", "Lelakot Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["43.", "Akwirididi \u2013 Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["44.", "Owani Adilo \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["45.", "Amuge Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["46.", "Alito - Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["47.", "Obutu Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["48.", "Apach \u2013 Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["49.", "Barongin \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["50.", "Aweingwec \u2013 Aboke TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["51.", "Ayara \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["52.", "Lwala \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["53.", "Otkwac \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["54.", "Ilera Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 56, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "27. \n53", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}]], "page": 56, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "metadata": {"headings": [{"headings_0": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}, {"headings_1": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}, {"headings_1": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["1.", "Kole DLG", "Eastern Ward A", "Eastern Ward A Bala TC PDM SACCO", "No", "Not registered"], ["2.", "Kole DLG", "Telela", "Telela - Ayer PDM SACCO", "No", "Not registered"], ["3.", "Kole DLG", "Bala", "Bala - Bala PDM SACCO", "No", "Not registered"], ["4.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "No", "Not registered"], ["5.", "Kole DLG", "Angic", "Angic - Bala PDM SACCO", "No", "Not registered"], ["6.", "Kole DLG", "Apuru", "Apuru Aboke PDM SACCO", "No", "Not registered"], ["7.", "Kole DLG", "Eastern Ward", "Eastern Ward A - Bala TC PDM SACCO", "No", "Not registered"], ["8.", "Kole DLG", "Okwor", "Okwor - Ayer PDM SACCO", "No", "Not registered"], ["9.", "Kole DLG", "Aweingwec", "Aweingwec \u2013 Aboke TC PDM SACCO", "No", "Not registered"], ["10.", "Kole DLG", "Akwirididi", "Akwirididi \u2013 Aboke PDM SACCO", "No", "Not registered"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}, {"headings_1": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Vote Name", "Parish Name", "Name of SACCO", "Is the SACCO Microfinance lenders act 2016? (Yes/No) Institutions registered under money", "Remarks"], "type": "table"}}, {"content": "Appendix 6: Failure to select and implement prioritized/flagship projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}, {"headings_1": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Vote Parish", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish", "page": 57, "level": 2}}, {"headings_1": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "metadata": {"headings": [{"headings_0": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}, {"headings_1": {"content": "SN Vote Parish", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprises from the priority", "metadata": {"headings": [{"headings_0": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}, {"headings_1": {"content": "SN Vote Parish", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "projec commodity list ts", "metadata": {"headings": [{"headings_0": {"content": "projec commodity list ts", "page": 57, "level": 5}}, {"headings_1": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "consis", "metadata": {"headings": [{"headings_0": {"content": "projec commodity list ts", "page": 57, "level": 5}}, {"headings_1": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "tent with the", "metadata": {"headings": [{"headings_0": {"content": "tent with the", "page": 57, "level": 5}}, {"headings_1": {"content": "projec commodity list ts", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "priorit y", "metadata": {"headings": [{"headings_0": {"content": "tent with the", "page": 57, "level": 5}}, {"headings_1": {"content": "projec commodity list ts", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "comm", "metadata": {"headings": [{"headings_0": {"content": "comm", "page": 57, "level": 2}}, {"headings_1": {"content": "tent with the", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oditie s select", "metadata": {"headings": [{"headings_0": {"content": "comm", "page": 57, "level": 2}}, {"headings_1": {"content": "tent with the", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ed by the", "metadata": {"headings": [{"headings_0": {"content": "ed by the", "page": 57, "level": 5}}, {"headings_1": {"content": "comm", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "ed by the", "page": 57, "level": 5}}, {"headings_1": {"content": "comm", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**LG?**", "", "", "", "", null, null, null, null], ["1.", "Kole DLG", "Eastern Ward A", "Eastern Ward A Bala TC PDM SACCO", "Maize, Piggery, and Poultry", "Yes", "22", "22", "22", "22"], ["2.", "Kole DLG", "Telela", "Telela - Ayer PDM SACCO", "Maize, Piggery, Fishing and Poultry", "Yes", "26", "26", "26", "26"], ["3.", "Kole DLG", "Bala", "Bala - Bala PDM SACCO", "Maize, Goat rearing, farming and Piggery", "No, Not all", "8", "11", "3", "3"], ["4.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "Maize, Piggery, bee Keeping, Coffee growing", "No, Not all", "6", "13", "6", "0"], ["5.", "Kole DLG", "Angic", "Angic - Bala PDM SACCO", "Maize", "No", "17", "17", "17", "0"], ["6.", "Kole DLG", "Apuru", "Apuru Aboke PDM SACCO", "Goats Rearing, Piggery, Farming", "No, Not all", "8", "8", "8", "0"], ["7.", "Kole DLG", "Western Ward TC TC PDM SACCO", "Western Ward A \u2013 Kole TC TC PDM SACCO", "Piggery, Maize Farming, Goats Rearing, Fishing", "No, Not all", "5", "11", "8", "0"], ["8.", "Kole DLG", "Okwor", "Okwor - Ayer PDM SACCO", "Piggery, Bee Keeping, Farming", "Yes", "11", "11", "11", "11"], ["9.", "Kole DLG", "Aweingwec", "Aweingwec \u2013 Aboke TC PDM SACCO", "Piggery, Maize, Goats Rearing,", "No, Not all", "6", "15", "9", "0"], ["10.", "Kole DLG", "Akwirididi", "Akwirididi \u2013 Aboke PDM SACCO", "Maize, Goats Rearing, Bee keeping", "No, Not all", "30", "42", "31", "0"]], "metadata": {"headings": [{"headings_0": {"content": "ed by the", "page": 57, "level": 5}}, {"headings_1": {"content": "comm", "page": 57, "level": 2}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}, {"headings_1": {"content": "ed by the", "page": 57, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Parish Name of Name of Loan Loan Project Status of the project", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}, {"headings_1": {"content": "ed by the", "page": 57, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "evidence provided", "metadata": {"headings": [{"headings_0": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "55", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "Adong Sandra", "1,000,000", "1,000,000", "Maize growing", "", "", "", "", "", "The project is at variance with the flagship project list"], ["2.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "Ojok Isaac", "1,000,000", "1,000,000", "Maize growing", "", "", "", "", "", "The project is at variance with the flagship project list"]], "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 59, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 59, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 60, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 58, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. Activity Contract Pictorial evidence", "metadata": {"headings": [{"headings_0": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 60, "level": 5}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "details", "metadata": {"headings": [{"headings_0": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 60, "level": 5}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 60, "level": 2}}, {"headings_1": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Ugx)", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 60, "level": 2}}, {"headings_1": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Audit findings", "metadata": {"headings": [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Construction 1,767,065,29 of  \n0 OPD at  \nOkwerodot  \nHC III", "metadata": {"headings": [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "57 \nThe construction of Okwerodot HC III is on-going. \nThe Construction is behind schedule. The completion date as per the contract was stated 11/09/2023.", "metadata": {"headings": [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}, [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}], [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}]], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table Of Contents", "List of Acronyms - iii", "OPINION - 1", "BASIS FOR OPINION - 1", "KEY AUDIT MATTERS - 1", "  1.0 Implementation of the Approved Budget - 1", "  2.0 Management of the Government Salary Payroll - 7", "EMPHASIS OF MATTER - 9", "  3.0 Change in Accounting Treatment for Non-current Assets - 9", "  4.0 Accumulation of Receivables - 10", "  5.0 Payables - 10", "OTHER MATTER - 10", "  6.0 Implementation Of Key Government Grants/Programmes - 10", "  6.1 District Rural Water Supply and Sanitation Conditional Grant - 11", "  6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 13", "  6.3 Education Development Grant - 15", "  6.4 Micro Scale Irrigation - 18", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 19", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 19", "OTHER REPORTING RESPONSIBILITIES - 20", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 20", "  7.0 Implementation of the Parish Development Model - 20", "Appendices - 32"], "page": 2}]}
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