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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": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kwania 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 KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kwania 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 KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**DLG**", "District Local Government"], ["**GoU**", "Government of Uganda"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IPPS**", "Integrated Personnel and Payroll system"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**LLG**", "Lower Local Governments"], ["**LR**", "Local Revenue"], ["**MoES**", "Ministry of Education"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NTR**", "Non-Tax Revenue"], ["**PBS**", "Program Budgeting System"], ["**PFMA**", "Public Finance Management Act"], ["**PS/ST**", "Permanent Secretary / Secretary to Treasury"], ["**UgIFT**", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["**UGX**", "Uganda Shilling"], ["**UWEP**", "Uganda Women Empowerment Project"], ["**YLP**", "Youth Livelihood Program"]], "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 KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kwania 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 KWANIA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kwania 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 KWANIA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kwania 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 KWANIA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kwania 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": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kwania 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 Kwania 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": "Kwania 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": "Kwania 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": "Kwania 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": "Kwania 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 Kwania District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District Local Government had a budget of UGX. 28,119,299,578 out of which UGX.27,569,116,766 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": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "Recurrent (Wage)", "18,989,988,425", "18,989,988,425", "100%"], ["**2**", "Recurrent (Non-wage)", "6,252,774,614", "5,754,475,389", "92%"], ["**3**", "Development", "2,876,536,539", "2,824,652,952", "98%"], ["", "**Total**", "**28,119,299,578**", "**27,569,116,766**", "98%"]], "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": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Budget UGX", "Warrants UGX", "% funding"], "type": "table"}}, {"content": "Out of the total warrants of UGX.27,569,116,766, I reviewed expenditure on activities/outputs worth UGX.18,742,010,586 (68.3%) as summarized 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": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "Wage expenditure", "14,878,201,079", "14,878,201,079", "54%"], ["**2**", "Theme area-PDM expenditure audited", "49,027,752", "14,927,228,831", "54%"], ["**3**", "Focus area-Education grant - Formerly SFG", "222,688,195", "15,149,917,026", "55%"], ["**4**", "Focus area-Microscale irrigation projects", "156,018,931", "15,305,935,957", "56%"], ["**5**", "Focus area-UGIFT (Infrastructure)", "322,786,450", "15,628,722,407", "57%"], ["**6**", "Focus area-Water development grant (Piped water, and Rural water and Sanitation grant)", "685,473,456", "16,314,195,863", "59%"], ["**7**", "Outputs/activities under budget performance review (URF Road rehabilitation maintenance fund  \u2022 DDEG projects)", "2,427,814,723", "18,742,010,586", "68%"], ["", "**Total of the Utilized Warrants Audited**", "**18,742,010,586**", "", ""]], "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": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Actual expenditure (UGX)", "Cumulative Actual expenditure", "Cumulati ve % out of total warrants"], "type": "table"}}, {"content": [["**1.1**", "**Revenue Performance**  **Performance of Local Revenue**  According to the approved budget, the DLG planned to collect local revenue of UGX. 516,876,000 however; by the end of the year, only", "advised  the Accounting Officer to strengthen  the 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": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX.235,663,842 had been collected representing 45.6% capacity at lower local performance. The summary is in the table below and the details are in  \ngovernments through", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appendix 1(a).", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "trainings to ensure that proper revenue N Source Approved Actual Variance assessments are done o budget Collections and also to initiate", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Tax Revenues 186,000,000 132,135,973 53,864,027 new sources of local\n2. Non-Tax", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "330,876,000 103,527,869 227,348,131 revenue within the Revenues \ndistrict to improve on Total \n516,876,000 235,663,842 281,212,158 the performance. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities as detailed in appendix 1(b) \nThe Accounting Officer explained that this was due to inadequate revenue assessment at lower local government and COVID-19 effects that affected collections.", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}, [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.2 Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the The DLG had an approved budget of UGX.27,343,440,359 to Accounting Officer to implement the various programmes, out of which UGX.27,114,582,604  \nensure that the rolled was warranted resulting in a shortfall of UGX.228,857,755  \nover activities are representing 90% performance.  \nprioritized  \nfor The performance of warrants for each of the programmes is shown in \nimplementation in the the table below; \nsubsequent period.", "metadata": {"headings": [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}, [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme Approved Warrants % budget fundi", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ng Agro-Industrialization 1,255,328,951 1,255,328,951 100 Community Mobilization 182,191,692 169,714,484 93 And Mindset Change  \nDevelopment Plan 478,109,396 478,109,396 100 Implementation  \nGovernance And Security 1,550,785,385 1,550,785,385 100 Human Capital 18,559,074,079 18,547,074,075 100 Development  \nIntegrated Transport 784,108,660 726,540,528 93 Infrastructure  \nAnd  \nServices  \nNatural Resources, 1,102,126,885 1,102,126,883 100 Environment,  \nClimate  \nChange, Land And Water  \nPrivate Sector 77,263,214 77,263,213 100 Development  \nPublic Sector 3,342,120,514 3,195,308,106 96 Transformation  \nSustainable Urbanisation 3,200,000 3,200,000 100 And Housing  \nTourism Development 9,131,583 9,131,583 100 Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null, null, null, null], ["**2 3 4** a not \uf0b7 \uf0b7 As The", "Mobilization (Incl. Casuals,", null, "monitoring of", ""], [null, "And Mindset Temporary,", null, "activities  be", null], [null, "Change  sitting", null, "done  and", null], [null, "allowances),Pri nting, Stationery, Photocopying and Binding", null, "workshops and", null], [null, null, null, "meetings  be", null], [null, null, null, "conducted", null], [null, null, null, "", null], [null, "12,000,000 Allowances (Incl. Casuals, Temporary, sitting allowances) To  enable monitoring and supervision of activities  be done Human Capital Development", null, null, null], [null, "Integrated", "57,568,132 Transfers to", "To  improve", null], [null, "Transport  Government", null, "road network in", null], [null, "Infrastructure  Institutions,", null, "the district", null], [null, "And Services  Maintenance -", null, null, null], [null, "Buildings and Structures", null, null, null], [null, "146,812,406 Pension  To pay retirees and  sustain their livelihoods Public Sector Transformati on", null, null, null], [null, "**Grand Total**", "**228,857,755**", "", null], [null, "", null, null, null], [null, "of failure to warrant the budgeted funds, the district could the following; Routine manual maintenance of roads was affected Monitoring and supervision of activities Accounting Officer attributed it to under release of funds from", null, null, null], ["advised  the Accounting  Officer should engage the relevant development partners  their commitment and roll over  affected activities  for implementation in the subsequent period. the for I **Performance of External Assistance**  The entity had an approved budget for external assistance of UGX.258,983,219 from the various programmes out of which UGX.236,601,635 was warranted resulting in a shortfall of UGX.22,381,584 representing 91% performance. **1.3** performance of warrants for each of the programmes is shown in the table below; Programme  Approved budget Warrants % funding Human Capital Development  258,983,219 236,601,635 91 UGX.22,381,584 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; **Progra mme** **Amount not warranted** **Activities implemented** **not** 22,381,584 Allowances (Incl. sitting Casuals,  Temporary, allowances), Payment of fuel for various activities **Purpose of the unimplemented activity** To pay staff allowances  to enable activities take place and also conduct monitoring of activities **No .** **1**  Human Capital Develop ment As a result of failure to warrant the budgeted funds, the district could The The", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}], "page": 7, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_2", "column_3", "column_6", "column_8"], "type": "table"}}, {"content": "result implement \ngovernment.", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, {"headings_1": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "not implement the following;", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, {"headings_1": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Allowances to conduct meetings and also enable monitoring of activities  \nThe Accounting Officer explained that this was due to shortfalls in donor funding", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, {"headings_1": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.4 Utilization of Warrants", "metadata": {"headings": [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.27,569,116,766 availed during the I  \nadvised the year, UGX.23,455,045,492 was utilized by the entity resulting in un- Accounting Officer to utilized warrants of UGX.4,114,071,274 representing utilization of 85%  \nalways engage MoPS as shown in the table below;  \nfor timely clearance \nProgramme  \nWarrants \nfor recruitment. When Utilization of % the ban is lifted.", "metadata": {"headings": [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}], [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}]], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX) Bn warrants utilis", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX) Bn  \nation I further informed the Agro-Industrialization 1.26 0.95 76 Accounting Officer Community Mobilization And  \n0.17 \n0.14 83 that the matter of late Mindset Change release of Development Plan 0.54 0.44 83 supplementary wage Implementation  \nGovernance And Security  \nHuman Capital Development \nwould be brought to 1.68 \n1.38 82 the attention of the 18.79 15.95 85 PSST.  \nIntegrated Transport 0.73 0.73 100  \nInfrastructure And Services  \nNatural Resources, Environment, 1.11 1.06 100  \nClimate Change, Land And  \nWater  \nPrivate Sector Development 0.08 0.06 75  \nPublic Sector Transformation 3.21 2.73 85  \nSustainable Urbanisation And 0.00 0.00 96  \nHousing  \nTourism Development 0.01 0.01 100  \nTotal 27.57 23.45 85 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}]], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Table Showing key activities affected by under-utilization of", "metadata": {"headings": [{"headings_0": {"content": "Table Showing key activities affected by under-utilization of", "page": 8, "level": 2}}, {"headings_1": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "Table Showing key activities affected by under-utilization of", "page": 8, "level": 2}}, {"headings_1": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "N Programme Warrants Activities Reason for the", "metadata": {"headings": [{"headings_0": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}, {"headings_1": {"content": "Table Showing key activities affected by under-utilization of", "page": 8, "level": 2}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "metadata": {"headings": [{"headings_0": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}, {"headings_1": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**No Observation Recommendation**", null], ["46,292,337 211101- General Staff Salaries within defects liability period. Delayed recruitment  staff of Natural Resources, Environment, Climate Change, Land And Water Private Development Sector **6** **7** **8**  Public Transformation Sector 409,084,007 19,638,604 211101- General Staff Salaries 211101- General Staff Salaries Delayed recruitment staff Delayed recruitment staff of of a result of failure to utilise warrants;  \uf0b7 Planned recruitment of staff was not implemented The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and late receipt of supplementary wage which could not absorbed. As", ""], ["I advised the Accounting Officer to liaise with MoFPED and National Planning Authority  to customize PIAPS to for Local government. (NPA) also informed the Accounting  Officer that the matter would be brought the attention of MoFPED. . to **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 outputs. **1.5** I 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. reviewed the approved work plan and sampled 14 outputs with a total of 63 activities. I noted the following; \uf0b7 13 outputs with 62 activities had clear performance indicators and targets.  \uf0b7 1 output with 1 activity did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 1(c).** **showing performance indicators and targets** Category of No of  outputs  activit  ies in  the  outpu  ts No. of outputs sample d No  of activities without clear performanc e  indicators and targets Expe nditu re Amo unt (UGX ) Bn % Qua ntifi cati on  of outp uts No. of  Activities  with  clear  performa  nce  indicators  and  targets  13 62 49 8.03 99.9 not 1 1 0  0.01 0.1 **14 63 49 13 8.04 100** 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. Fully quantified outputs Outputs fully quantified Total 12 1 I Without Part **Table**", null]], "metadata": {"headings": [{"headings_0": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}, {"headings_1": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}], "page": 9, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["46,292,337 211101- General Staff Salaries within defects liability period. Delayed recruitment  staff of Natural Resources, Environment, Climate Change, Land And Water Private Development Sector **6** **7** **8**  Public Transformation Sector 409,084,007 19,638,604 211101- General Staff Salaries 211101- General Staff Salaries Delayed recruitment staff Delayed recruitment staff of of a result of failure to utilise warrants;  \uf0b7 Planned recruitment of staff was not implemented The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and late receipt of supplementary wage which could not absorbed. As", ""], ["I advised the Accounting Officer to liaise with MoFPED and National Planning Authority  to customize PIAPS to for Local government. (NPA) also informed the Accounting  Officer that the matter would be brought the attention of MoFPED. . to **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 outputs. **1.5** I 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. reviewed the approved work plan and sampled 14 outputs with a total of 63 activities. I noted the following; \uf0b7 13 outputs with 62 activities had clear performance indicators and targets.  \uf0b7 1 output with 1 activity did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 1(c).** **showing performance indicators and targets** Category of No of  outputs  activit  ies in  the  outpu  ts No. of outputs sample d No  of activities without clear performanc e  indicators and targets Expe nditu re Amo unt (UGX ) Bn % Qua ntifi cati on  of outp uts No. of  Activities  with  clear  performa  nce  indicators  and  targets  13 62 49 8.03 99.9 not 1 1 0  0.01 0.1 **14 63 49 13 8.04 100** 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. Fully quantified outputs Outputs fully quantified Total 12 1 I Without Part **Table**", null]], "metadata": {"headings": [{"headings_0": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}, {"headings_1": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}], "page": 9, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 10, "level": 2}}, {"headings_1": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the lack of appropriate indicators and targets in the workplan was because the Programme Budgeting System (PBS) has Programme implementation Action Plans (PIAPS) have outputs and indicators which are not customized to local government.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 10, "level": 2}}, {"headings_1": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.6 Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "assessed the implementation of thirteen (13) outputs with fifty (50) I  \nadvised the activities worth UGX.8.02Bn and noted that; \nAccounting Officer to ensure that the", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}, [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Nine (9) outputs with twenty-five (25) activities and expenditure partially implemented worth UGX.2.49 Bn were fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "activities are prioritized and rolled", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Four (4) outputs with twenty-five (25) activities worth over to the UGX.5.53Bn were partially implemented. Out of the twenty-five subsequent year for (25) activities, the entity fully implemented eighteen (18) full implementation. activities; seven (07) activities were partially implemented.  \nFor  \nprojects", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Table showing performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}, {"headings_1": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented under Category No. No of No. of No No Expenditure the UPDF bridgade of outputs of activ Activit of of Amount (UGX) this matter would be", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}, {"headings_1": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "outp ities ies activ acti", "metadata": {"headings": [{"headings_0": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "brought for attention", "metadata": {"headings": [{"headings_0": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "uts in fully ities viti", "metadata": {"headings": [{"headings_0": {"content": "uts in fully ities viti", "page": 10, "level": 5}}, {"headings_1": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to the relevant", "metadata": {"headings": [{"headings_0": {"content": "uts in fully ities viti", "page": 10, "level": 5}}, {"headings_1": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "asse the imple parti es", "metadata": {"headings": [{"headings_0": {"content": "asse the imple parti es", "page": 10, "level": 5}}, {"headings_1": {"content": "uts in fully ities viti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "authorities.", "metadata": {"headings": [{"headings_0": {"content": "asse the imple parti es", "page": 10, "level": 5}}, {"headings_1": {"content": "uts in fully ities viti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ssed outp mente ally not", "metadata": {"headings": [{"headings_0": {"content": "ssed outp mente ally not", "page": 10, "level": 5}}, {"headings_1": {"content": "asse the imple parti es", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "uts d impl imp", "metadata": {"headings": [{"headings_0": {"content": "uts d impl imp", "page": 10, "level": 5}}, {"headings_1": {"content": "ssed outp mente ally not", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eme lem  \nnted ent  \ned  \nFully 9 25 25 0 0 2,486,493,115 implemente  \nd outputs  \nPartially 4 25 18 7 0 5,538,022,256 implemente  \nd outputs", "metadata": {"headings": [{"headings_0": {"content": "uts d impl imp", "page": 10, "level": 5}}, {"headings_1": {"content": "ssed outp mente ally not", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total 13 50 43 7 0 8,024,515,371", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Partial/non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction pedeatric ward at aduku health center iv\n2. Face-lifting of Nimbieso health center iii phase II.  \n3 Routine manual maintenance of roads  \n4 Routine mechanized maintenance of selected district roads", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.7.1 Service Delivery under URF, Road and Health development grant  \n2 I sampled three (3) activities out of five with a total expenditure of UGX. 239,698,450. The significant findings are provided in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1.**", "Huma n Capita l  Devel opme nt", "Completion of a  pediatric ward at aduku Health center", "Health developm ent grant", "214,66 9,450", "", "", "At the time of inspection  on 24/11/2023, works had just commenced yet the project was planned to be implemented during FY 202/2023 but contract was signed on 08/08/2023  the subsequent year and were at slab level. in", "This was mainly due to delayed implement ation  works leading to delayed service delivery. of", "Accounting Officer explained that  this was due to delays  in signing contract  with  UPDF Engineering the The"], ["**2.**", null, "Facelifting of Nambieso Health centre", "Health developm ent grant", "14,331 000", "", "", "Internal finishes were still ongoing as at the time of inspection.", "This was mainly due to delayed implement ation  works leading to delayed service delivery. of", "brigade"]], "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No .", "Progr amm e", "Activity details", "Source of funds", "Total expe nditu re (UGX )", "Pictorial evidence", "None", "Summary of findings (Time, Quality, Quantity, Cost and Functionality)", "Audit conclusio n", "Manageme nt Response"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage with the UPDF to ensure that processes are harmonized to ensure that the bottlenecks that lead to delays are addressed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.2 The service delivery under focus areas", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled six (6) out of Eight (8) activities in four (4) focus areas with a total expenditure of UGX.911,997,117 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Micro scale irrigation", "**Establishment of Irrigation demonstration sites** At time of Inspection, 23/11/2023 the Hard Suction had broken down so most of the machines were not working. **Implication** The breakdown of equipment at Ayabi subcounty at otoo Paskwells farm demonstration site meant that service delivery was delayed", "I advised the Accounting Officer to engage the supplier to ensure that the broken parts are fixed during the warranty period."], ["2.", "water supply and sanitation conditional grant (DRWSCG)", "**CONSTRUCTION OF A TWO STANCE DRIANABLE LATRINE AT ONYWALONOTE** At the time of inspection, the latrine construction of the project is partially completed, Final touches on, Pit", "I advised the Accounitng Officer to engage the contractor to ensure that the works are fully completed before final payment of his retention."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "halls, Water gutter to be connected to the 100 Litre tank This can affect the full utilization of the structure thus denying the intended beneficiaries the sanitation services expected.", "", null], ["3.", "UGIFT", "**Construction of a semi- detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Subcounty** Construction was properly done however lightening conductor works and plumbing works in the kitchen area still yet to be finalized and equipment yet to be removed for full utilization of the facility This can affect the level of service delivery thus curtailing community benefits **Implication**", "I advised the Accounting Officer to immediately engage the contractor to have the works rectified within the defect liability period and payment of retention"], ["4.", "UGIFT", "**Construction of a semi- detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Sub county** Staff houses and latrine were dully completed with visible cracks however some works need to reworked or reconstructed to ensure more useful life of the facility This can affect the longevity of the structure thus denying the intended beneficiaries the sanitation services expected.", "\uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "2.0", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In a letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget**  The DLG had an approved wage budget of UGX.17,106,021,824, and obtained supplementary funding of UGX.1,883,966,602 resulting into a revised wage budget of UGX.18,989,988,425 which was all warranted. resulting of the total warrants, UGX.14,878,201,079 was utilized by the DLG  in un-utilized warrants of UGX.4,111,787,346 representing utilization of 78% as summarized in the table below and detailed in **Appendix 2.** Supple mentary UGX.  Bn Revised Budget UGX.  Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn **1,883 18,989 18,989 14,878 4,111** the analysis, I noted that \uf0b7 There was an under absorption of UGX.4,111,787,347  \uf0b7 The supplementary funding of UGX.1,883,966,602 was not utilized  The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and delayed receipt of supplementary wage which couldn\u2019t enable them utilize funds during the year Appro ved Budg et UGX. Bn 17,10 6 Out From", "advised  the Accounting Officer to ensure that affected activities  are prioritized and rolled over to the subsequent year for implementation further informed the Accounting  Officer that the matter of delayed release of supplementary wage would be brought to the attention of MoFPED I I"], ["**2.2**", "**Validation of employees on the entity payroll**  The District had 1443 employees on the IPPS payroll of which -1397 (96.8%) were fully verified, 3(0.2%) not verified, and 43 (3%) did not show up. addition, 36 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; Out of 1397(96.8%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of 3 (0.2 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 43 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. 19 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.  23 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 one(01) individuals with a gross pay of UGX.721,724 per year, was not accounted for and these were omitted from the validated payroll. In The a) b) c)", "advised payroll the Accounting Officer to regularly review the district  to promptly  remove such employees and avoid continued loss to government.  For staff on transfer of service, I advised the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations,  I advised the Accounting Officer to have the new records access the payroll. also advised the Accounting Officer to investigate  the Officers who did not appear for validation and was unaccounted for. I I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 13, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget**  The DLG had an approved wage budget of UGX.17,106,021,824, and obtained supplementary funding of UGX.1,883,966,602 resulting into a revised wage budget of UGX.18,989,988,425 which was all warranted. resulting of the total warrants, UGX.14,878,201,079 was utilized by the DLG  in un-utilized warrants of UGX.4,111,787,346 representing utilization of 78% as summarized in the table below and detailed in **Appendix 2.** Supple mentary UGX.  Bn Revised Budget UGX.  Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn **1,883 18,989 18,989 14,878 4,111** the analysis, I noted that \uf0b7 There was an under absorption of UGX.4,111,787,347  \uf0b7 The supplementary funding of UGX.1,883,966,602 was not utilized  The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and delayed receipt of supplementary wage which couldn\u2019t enable them utilize funds during the year Appro ved Budg et UGX. Bn 17,10 6 Out From", "advised  the Accounting Officer to ensure that affected activities  are prioritized and rolled over to the subsequent year for implementation further informed the Accounting  Officer that the matter of delayed release of supplementary wage would be brought to the attention of MoFPED I I"], ["**2.2**", "**Validation of employees on the entity payroll**  The District had 1443 employees on the IPPS payroll of which -1397 (96.8%) were fully verified, 3(0.2%) not verified, and 43 (3%) did not show up. addition, 36 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; Out of 1397(96.8%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of 3 (0.2 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 43 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. 19 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.  23 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 one(01) individuals with a gross pay of UGX.721,724 per year, was not accounted for and these were omitted from the validated payroll. In The a) b) c)", "advised payroll the Accounting Officer to regularly review the district  to promptly  remove such employees and avoid continued loss to government.  For staff on transfer of service, I advised the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations,  I advised the Accounting Officer to have the new records access the payroll. also advised the Accounting Officer to investigate  the Officers who did not appear for validation and was unaccounted for. I I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 13, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "d) 36 individuals whose names were not on the District\u2019s payroll by the validation exercise. These included on the validated payroll, upon June 2023, appeared  individuals were  confirmation by the Accounting Officer regarding their status. for The Accounting Officer explained that: \uf0b7 \uf0b7 The employees who were confirmed to have exited the District had either died, retired, absconded or had been transferred.  The employee who did not come for validation and was not accounted for.", ""], ["**2.3**", "**Inconsistencies in Employee Details**  A total of 281 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 acknowledged the observation and explained that they had already communicated the inconsistencies of the DOB to the affected staff to report to the office with evidence of their correct date of birth so that District management can subsequently communicate to Ministry of Public service & NIRA for correction. Inconsistent The", "advised  the Accounting Officer to continue  engaging the affected staff and ensure that employee records  duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action. are I"], ["e)", "**Delayed deletion of employees from the payroll**  I noted that UGX.10,881,032 was paid to 4 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. The Accounting Officer did not respond to the matter", "advised  the Accounting Officer to initiate a process of deleting these names from the payroll. For staff on transfer of service,  the Accounting  Officer should  a process of transfer of salary payment to their  duty stations. initiate new I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 14, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "d) 36 individuals whose names were not on the District\u2019s payroll by the validation exercise. These included on the validated payroll, upon June 2023, appeared  individuals were  confirmation by the Accounting Officer regarding their status. for The Accounting Officer explained that: \uf0b7 \uf0b7 The employees who were confirmed to have exited the District had either died, retired, absconded or had been transferred.  The employee who did not come for validation and was not accounted for.", ""], ["**2.3**", "**Inconsistencies in Employee Details**  A total of 281 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 acknowledged the observation and explained that they had already communicated the inconsistencies of the DOB to the affected staff to report to the office with evidence of their correct date of birth so that District management can subsequently communicate to Ministry of Public service & NIRA for correction. Inconsistent The", "advised  the Accounting Officer to continue  engaging the affected staff and ensure that employee records  duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action. are I"], ["e)", "**Delayed deletion of employees from the payroll**  I noted that UGX.10,881,032 was paid to 4 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. The Accounting Officer did not respond to the matter", "advised  the Accounting Officer to initiate a process of deleting these names from the payroll. For staff on transfer of service,  the Accounting  Officer should  a process of transfer of salary payment to their  duty stations. initiate new I"], ["f)", "**Review of the DLG Staff Establishment** Review of the establishment revealed;  i. ii. Out of 136 approved positions, a total of 90 positions were filled leaving a gap of 46 vacant positions.  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. The Accounting Officer explained that this was due to inadequate wage to fill the vacant positions especially in the production department for extension staff", "in advised  the Accounting Officer to engage the District Service Commission, the Ministry of Public Service and MoFPED to have the vacant positions  the approved  staff establishment filled.  I further advised the Accounting Officer to engage the Ministry of Public Service to develop  and implement  a consolidated costed staff structure for the District. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 14, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "EMPHASIS OF MATTER", "metadata": {"headings": [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}]], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets", "metadata": {"headings": [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \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": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}]], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.0 Receivables", "metadata": {"headings": [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}], "page": 15, "document_name": "Kwania 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.455,742,600 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. Receivables represent an idle asset that would otherwise be used for service delivery. \nThere is a risk of loss of funds due to possible to litigation as a result of none or delayed settlement.", "metadata": {"headings": [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}], [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}]], "page": 15, "document_name": "Kwania 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": "4.0 Receivables", "page": 15, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to endeavour to have the obligations settled. Meanwhile, the Accounting Officer should transfer the deposits received from groups to Ministry of Gender Labour and Social Development (MoGLSD) for revolving.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "4.0 Receivables", "page": 15, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OTHER MATTER", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n6.0", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "OTHER MATTER", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of Key Government Grants/Programmes", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, {"headings_1": {"content": "OTHER MATTER", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and recommendations; \n6.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, {"headings_1": {"content": "OTHER MATTER", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, {"headings_1": {"content": "OTHER MATTER", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kwania 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": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania 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. \nKwania District budgeted and received UGX.685,474,269, (100%) for the financial year 2022/23. Out of the UGX.685,474,269 received, the District spent UGX.685,474,269 (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": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Rural Water and Sanitation  Sub- Grant (traditional component)", "Construction of boreholes", "14", "14"], [null, null, "Rehabilitation of boreholes", "10", "10"], [null, null, "Construction of VIP latrine", "1", "1"], ["2", "Piped Water Sub- Grant  (UgIFT component)", "Construction of piped water scheme at Alido", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "6.1.1 Positive observations  \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- All DRWSSCG funds worth UGX.685,474,269 that was budgeted for was received, absorbed and spent.\n- The district appropriately allocated funds for capital development and complementary activities based on the program expenditure guidelines\n- All projects implemented under kwania DLG were eligible\n- All the four (4) projects were included in the five-year development work plan.\n- All Desk and field appraisals were done for all the projects.\n- All Seed Schools and Health Centres had been provided with water sources that were accessible by the local community.\n- All water projects were constructed on land for which the District had ownership or consent offer.\n- All expenditure was incurred on item code for which they were budgeted.\n- I reviewed project files and noted that only 1 out of 1 (100%) construction of Alido piped water solar system of the projects had evidence that their designs approved by the Ministry of Water and Environment\n- The District had formal consent for the land on which fifteen (15) water facilities were constructed hence reducing the risk of denial of service to the communities due to land wrangles.\n- Three (03) implemented projects had not been recorded in the asset register.\n- All UGIFT projects were allocated water sources\n- The district had water quality testing kits and carried out water quality testing.\n- All procurement records and delivery notes revealed that all 256 (100%) pipes bought for borehole works were stainless steel/u-PVC", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.1.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.1.2.1 Planning", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The proposed investments are derived from the approved LG Development Plan.\n- prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component),\n- provides an indicative list of capital investments and other development activities to be funded.\n- stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- LGs should have proof of land ownership or consent of land offer (e.g. land title, agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- LGs should maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the management of fixed assets and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Three (03) implemented projects had not been recorded in the asset register as shown in Appendix 3", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "This affects the tracking of the existing District water investments worth and the functionality of water sources. \nThe Accounting Officer noted the shortcoming and pledged have the register updated with water infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}, [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kwania 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": "6.1.2.1 Planning", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that an up-to-date asset register covering details of water infrastructure is maintained.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Training of water user committees as one of the eligible activities to be implemented.\n- All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.\n- All DLGs should have water quality testing kits.\n- DLGs should test at least 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.\n- All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour.\n- All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- A review of the annual water performance report revealed that 185 (13.9%) out of 1398 existing water facilities were not functioning as shown in the Appendix 4.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Only 88 (11.9%) of the existing water sources were tested contrary to the standard requirement of 20%, while 14 (100%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 15.7% of the existing water sources were not suitable for human consumption while all new water sources were suitable for human consumption. This is shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["**1**", "Existing projects", "739", "20%", "88", "11.9%", "8.1", "84.3"], ["**2**", "New projects", "14", "100%", "14", "100%", "0", "100"]], "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Category", "Number of water sources", "Percentage required to be tested (a)", "Number tested", "Percentage actually tested (b)", "Percentage untested ( a \u2013 b)", "Percentage of tested water sources suitable human consumption. for"], "type": "table"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the inability to test more water sources as per the requirement was due to limited funding.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage with Ministry of Water and Environment (MoWE) and MoFPED for more funding to facilitate water quality testing as per the guidelines. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}]], "page": 19, "document_name": "Kwania 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": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Kwania 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.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Subcounty", "1", "1"], ["2", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Subcounty", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "- The UGIFT activity implemented was within the approved workplan and budget.\n- All UGIFT funds were fully accounted for by the district and withholding tax deducted.\n- projects implemented on 23/11/2023 revealed that they were completed and currently utilized  \nI commend the Accounting Officer on ensuring the monitoring and evaluation of the project", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.2.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "metadata": {"headings": [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.133,599,950 (40%) while replacement of small medical equipment and medical furniture and repair of medical equipment was not allocated as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}]], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Repair of medical equipment", "Minimum 20%", "0", "0", "20%", "Under allocation"], ["Replacement of small medical equipment and medical furniture.", "Maximum 20%", "0", "0", "20%", "Under allocation"], ["Upgrade and new construction  including Geotechnical Investigation on the selected site  Maintenance of buildings Completion  structures  Provision  structures  services auxiliary support of unfinished of for", "Maximum 60%", "100", "333,999,87 6", "40%", "Over Allocation"], ["**Total**", "", "**100**", "**318,017,3 93**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Main Expenditure Items", "Threshold as per the guidelines (A)", "Actual percentage (budget) (B)", "Approved budget (UGX)", "Variance (A-B)", "Audit remark"], "type": "table"}}, {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The PS/ST in a letter dated 04 th November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which two (2) UGIFT infrastructure projects worth UGX.302,000,000 were implemented. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}]], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Sub County", "151,000,000"], ["2", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Sub County", "151,000,000"], ["", "**Total**", "**302,000,000**"]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kwania 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 anomaly was attributed to lack of adequate funds to process land title and foundation bodies who claim ownership of the land.", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}]], "page": 21, "document_name": "Kwania 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": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to engage with the foundation bodies to harmonies the land ownership for Education Institutions with government and endeavour to mobilise resources to undertake land titling.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.2.3.3 Inspection of UGIFT activities", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I conducted physical inspections of two (2) UGIFT projects implemented at UGX.269,686,000 on 23 rd November 2023 to assess service delivery indicators. I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of a semi- detached/twin staff house with two drainable pit latrines at Akali Health centre III at  Akali Subcounty Contractor: Ailwar General Works Uganda Limited amount: 151,000,000 UGX. paid by inspection date: UGX. Contract Amount", "Construction  was properly done however some installations and plumbing works in the kitchen area still yet to be finalized and equipment yet to be removed  full utilization of the facility for **Response** The Accounting Officer explained  that corrections were being handled since its within the defect\u2019s liability **Management**", "", "I advised the Accounting Officer to immediately engage the contractor to have the works rectified within the defect liability period and payment of retention should be halted."], [null, null, null, "No lightening conductor installed", null], [null, null, null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Project", "Inspection Remarks Pictorial Evidence", "None", "Recommendation"], "type": "table"}}, {"content": [["", "134,843,000", "period.", "", null, ""], [null, null, null, "**Work tools and equipment still stored in kitchen area**", null, null], [null, null, null, "\uf0b7", null, null], ["2", "Construction of a semi- detached/twin staff house with two drainable pit latrines at Owiny Health centre III at  Ayabi Subcounty Roovaco U Ltd amount: 151,000,000 UGX. paid by inspection date: UGX.134,843,000 Contractor: Contract Amount", "Staff houses and latrine were dully completed however some works need to reworked or reconstructed to ensure more useful life of the facility Ramp constructed already peeling off is pit latrine with visible cracks on the wall and floor Accounting Officer explained  that corrections were being handled since its within the  liability period. defects Drainable The", "", "", "I advised the Accounting Officer to immediately engage the contractor to have the works rectified within the defect liability period and payment of retention should be halted."], [null, null, null, "", null, null], [null, null, null, "**Ramp installed is peeling off**", null, null], [null, null, null, "", null, null], [null, null, null, "", null, null], [null, null, null, "", null, null], [null, null, null, "Drainable pit latrine with visible crackson the wall and floor", null, null], [null, null, null, "\uf0b7", null, null]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "6.3 Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], "page": 23, "document_name": "Kwania 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. 232,287,786 for the supply of 1192 seater desks to various primary schools. \nThe desks were all supplied to the selected 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: \n6.3.1 Positive observations  \nI noted the following areas were management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}]], "page": 23, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The allocation of grant funding was done in accordance with the grant guidelines.\n- The district maintained an up-to-date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant.\n- The district incorporated education development grants project activities into the LG plans and budget.\n- The allocation of grant funding was done in accordance with the grant guidelines.\n- The district fully received all budgeted funds of UGX.232,787,786 and absorbed all the funds under education Development Grant.\n- All activities under the education development grant were eligible.\n- UGX.222,688,195 was spent on activities within the approved Education Development grant work plan.\n- Proper procurement records were maintained by the District\n- Contracts were signed with Particular condition of contract clause outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks.\n- The Activity had contract managers and were appointed from user groups or sector specialists.\n- The project was sufficiently supervised by their respective user committees.\n- All expenditures were supported with adequate supporting documentation such as invoices, receipts, delivery notes, Good received Notes.\n- All the seven Projects/programs reviewed had evidence of submission of monthly physical progress reports Projects and submitted monthly financial reports to the AO for onward submission to the MoES. as per guideline.\n- The activity was reviewed by the internal auditor to ensure that works satisfactorily executed.\n- The Projects/programs were monitored by the LG to ensure smooth implementation of the projects.\n- The Accounting Officer on ensuring that the activity was fully implemented  \nand desks implemented were of quality, properly engraved and were being used by the learners.", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], "page": 23, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "metadata": {"headings": [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}], "page": 24, "document_name": "Kwania 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 explained that the district uses the school\u2019s asset register, the school inspection and facility assessment reports for selection however, there was no evidence was availed and contrary to grant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}], [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}]], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that an up-to-date asset register covering details of education facilities and their condition to ensure informed prioritization as per the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4 Micro Scale Irrigation", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The GoU is implementing the micro scale irrigation programme in Kwania 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. \nKwania District budgeted and received UGX.157,240,075(100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}, [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}]], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Capital Development (micro scale irrigation equipment)", "Installation  of equipment irrigation", "0", "0"], ["2", "Complementary services", "Training of farmers", "", ""], [null, null, "Setting up demo farms", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "- District received UGX.157,240,075 out of UGX.157,240,075 budgeted (100%) fully funding of the program and fully absorbed the funds\n- The district correctly allocated funds based on the program expenditure guidelines.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- All expenditure vouchers revealed that the district spent a sum of UGX. 156,018,931 on eligible activities\n- The Accounting Officer appropriately allocated expenditure categories on various expenditure codes in compliance with the guidelines.\n- All procurements undertaken revealed that 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": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kwania 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": "6.4.2 Areas of improvement", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4.3 Planning and Budget Performance Planning", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).\n- The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.\n- The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools)", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the planning procedures for the micro irrigation grant and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4.4 Implementation of the Micro Irrigation program", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF.\n- The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems.\n- The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.\n- The supply and installation of equipment.\n- The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the implementation of the micro irrigation program and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Two irrigation demonstration sites were supplied irrigation equipment after the expected delivery date as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["Contractor", "Details", "Expected delivery and installation date", "Completion date", "Remarks"], ["Gum  blessing Technical Services and  Supplies Limited", "Supply  demonstration materials for micro scale irrigation for production department", "01 st 2023 June", "30 th 2023 June", "Delayed supply and installation  of equipment"]], "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "This fails the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that the anomaly was due to supplier challenges and promised to improve in the subsequent period.", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}]], "page": 26, "document_name": "Kwania 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": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always engage the supplier to fast track delivery of equipment.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I inspected 2 demonstration irrigation projects with a total expenditure of UGX.46,500,0000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions NOTED. The following was observed;  \nSN Activity", "metadata": {"headings": [{"headings_0": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Details of findings (Time, Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, {"headings_1": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Functionality)  \n1 Supply of irrigation \uf0b7 Inspection,23/11/2023 the  \nI advised the Accounting equipment to Hard Suction at ayabu  \nOfficer to engage the demonstration site demonstration site had broken  \nsupplier to ensure that at Ayabi subcounty down so most of the machines  \nthe broken parts are fixed and Abongomola were not working.  \nduring the warranty demonstration site period. Management response  \nContractor/S Gum The Accounting Officer noted the  \nBlessing Technical shortcoming and promised that  \nservices ltd  \nthe broken parts would be  \ncorrected  \nContract  \namount:  \nIrrigation equipment  \nUGX46,500,000  \nat ayabi subcounty  \ninspected  \non  \nAmount paid by  \n23/11/2023  \ninspection  \ndate:  \nUGX.46,500,000  \nThe equipment at Abongo Mala  \ndemonstration site was installed  \nand was fully operational", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, {"headings_1": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", ""], ["Irrigation equipment operational at the time of inspection on 27/11/2023", null]], "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, {"headings_1": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "OTHER INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, {"headings_1": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, {"headings_1": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, [{"headings_0": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, {"headings_1": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}]], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], "page": 27, "document_name": "Kwania 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 Kwania 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 DLG\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": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kwania 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": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], "page": 28, "document_name": "Kwania 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. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}]], "page": 28, "document_name": "Kwania 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": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}], "page": 29, "document_name": "Kwania 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. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}]], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.  \nMy previous year report on government\u2019s preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.  \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n7.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}], [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}]], "page": 29, "document_name": "Kwania 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": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED released a sum of UGX.49,000,000,000 to finance 49 PDM SACCOs in Kwania 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.49,027,752 for the PDM Administrative costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- UGX.49,027,752 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.\n- UGX.49,000,000,0000 meant for the PDM SACCOs was released.\n- All SACCOs that were gazetted under MoFPED were financed. As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation.\n- PDM SACCO board committees were fully constituted and functional.\n- Enterprise groups were registered as community-based organisations. This ensures no loss of PRF due to; funding illegitimate, Enterprises.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Training of households and enterprise groups was carried out.\n- UGX. 1,000,000,000 was transferred to 10 SACCOs with evidence of submission of attestation form to the Secretariat.\n- The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets\n- All the 10 sampled SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.\n- All the 10 sampled SACCOs received PRF after signing of financing agreements with the Accounting Officer.\n- All parishes carried out wealth ranking within the district to be able to select the targeted beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "7.3 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.3.1 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the Kwania District approved work plan and budget for PDM activities and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the divisions and Municipal Council. \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 that the priorities of wards were submitted to divisions, which were discussed in division budget conference and compilation was done and submitted to the planner for onward incorporation. However, on verification, these were not specific to the PDM as they were not ware of the form to use during planning periods \nfour 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": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}]], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No funds were disbursed to any of the 49 SACCOs in the 1 st Quarter yet UGX. 25,000,000 was expected per quarter.\n- UGX.1,225,000,000 of the PRF funds was disbursed to 49 SACCOs in the 2 nd Quarter.\n- All the 49 SACCOs received a sum of UGX.3,675,000,000 instead of UGX,25,000,000 quarterly disbursements in the 4 th Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all 49 SACCOs received all the disbursement for the previous quarters in the 4 th quarter.", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], "page": 31, "document_name": "Kwania 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 and was beyond their control", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}]], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast track released revolving funds to the PDM SACCOs. \nFurthermore, I informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}]], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that 49 PDM SACCOs had NOT disbursed any of the PRF Funds received UGX.4,900,000,000 out of the PRF received Details are in the Appendix 5", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Furthermore, I informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \n7.4", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}, [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}]], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22 nd version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below;", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}]], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"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": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania 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.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "HLG  Core Implementation Teams", "\uf0b7 The district did not prepare quarterly performance reports \uf0b7 There was no continuous data collection at household and community levels.", "I advised the Accounting Officer to ensure HLG core implementation  team prepares  quarterly performance reports to track the progress of the PDM and make timely interventions if"]], "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "The Accounting Officer explained that the shortcoming will be addressed going forward.", "needed thereof.", null], ["2.", "Parish Development Committees (PDC)", "I reviewed the operations of the PDC in the 10 sampled PDM SACCOS, and noted the following;  \uf0b7 Out of 10 PDCs, only 1 held all the 4 quarterly meetings.  Parish priorities and action plans for the FY 2022/2023 were not prepared by 10 sampled PDCs. \uf0b7 The Accounting Officer explained and attributed it to inadequate funding which could not cater for all the activities of PDM.", "I advised the Accounting Officer to closely monitor the PDCs to ensure that they hold  quarterly meetings  prepare quarterly  performance reports. regular and further advised the Accounting Officer to liaise with the relevant authorities on the funding challenges to ensure its addressed. I"], ["3.", "General Meetings by PDM SACCOs", "\uf0b7 10 sampled SACCOs held their first general meeting more than 1 month after their registration. Accounting acknowledged the Matter. The", "I advised the Accounting Officer to alwaye ensure adherence to the guidelines."], ["4.", "SACCO Committees  Sub Committees and", "\uf0b7 10 SACCOs did not have functional Production,  Business Development services, Finance and investment sub-Committees. Marketing, In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. Accounting Officer explained that the focus was on lending and what was emphasis was on field, and desk appraisal committee and loan committee, and others committees were yet to be formed. The", "I advised the Accounting Officer to ensure functionality of the SACCO committees  sub committees. and advised Officer further  the Accounting  to mobilize and sensitize SACCO members on the relevance of setting up sub- committees. this I"]], "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.5", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 33, "document_name": "Kwania 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": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 33, "document_name": "Kwania 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.", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Training of the ToTs and Core PDM Implementation Teams  level at HLG", "\uf0b7 The training of trainers was carried out on 01/02/2021 after funds were released to PDM SACCOs on 28/06/2022. The Accounting Officer attributed the delay to improper scheduling of activities at the PDM level", "of advised informed I  the Accounting Officer to always adhere to the guidelines  for effective implementation  PDM  I  the Accounting Officer the matter will also be addressed to the PDM secretariat."], ["2.", "Training of Local Experts", "to inappropriate oversight by failure to conduct specified trainings may lead  the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the transformation aspirations.  This may lead to low mobilization, acceptance by local community and inappropriate use of PRF by households and enterprise groups socio-economic \uf0b7 The training of local experts was carried out on 1/2/2023 after funds were released on 05/12/2022 The", "I  the Accounting Officer to liaise with the PDM secretariat to ensure that the PDM processes  are streamlined appropriately. advised"]], "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 34, "document_name": "Kwania 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": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 34, "document_name": "Kwania 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.", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Licensing of SACCOs Under Microfinance Institutions Lenders Act PDM the Money", "10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in **Appendix 5(b).** As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. Accounting Officer attributed to the lack of clear guidelines on the licensing of SACCOs The", "I advised the Accounting Officer to liaise with the PDM Secretariat for further support on this matter."], ["2.", "Update of Enterprise Household Registers SACCO and", "\uf0b7 10 sampled SACCOs did not have a PDM member registers/ updated PDM member registers contrary to the guidelines as shown in **Appendix 6.** to extending PRF Failure to update PDM member registers may result  ineligible beneficiaries leading to failure to achieve pillar objectives. loans to The Accounting Officer explained that this was due to incomplete information provided by the SACCO leaders.", "I advised the Accounting Officer to ensure that the PDM SACCO leaders are sensitized on the importance of registers and ensuring that member registers are updated as required by the guidelines."]], "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature registration of", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.5.2 PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 35, "document_name": "Kwania 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": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 35, "document_name": "Kwania 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.", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "and Implementation  of Prioritized/Flagship Projects Selection", "\uf0b7 1 parish did not select any flagship projects contrary to the guidelines.  \uf0b7 10 parishes selected flagship projects that were inconsistent with the LG selected priority commodities.  \uf0b7 81 out of 232 farmer enterprise/households  implemented projects that are not from the priority commodity list. Details are in **Appendix 7.** Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. Accounting Officer explained that the flagship projects were not suitable with the climate, thus the farmers opted to change.. The", "I advised the Accounting Officer to liaise with the PDM Secretariat to ensure flexibility in selecting flagship projects."]], "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.6", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Utilization of PRF at Household Level", "metadata": {"headings": [{"headings_0": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}, {"headings_1": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}], "page": 36, "document_name": "Kwania 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": "Utilization of PRF at Household Level", "page": 36, "level": 5}}, {"headings_1": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED to ensure timely release of funds. \nFurthermore, I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 5}}], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 5}}], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["", "**Tax Revenues**", "", "", ""], ["", "Local Services Tax", "86,000,000", "49,099,269", "36,900,731"], ["", "Land fees", "12,876,000", "9,730,000", "3,146,000"], ["", "Business Licenses", "75,000,000", "61,752,958", "13,247,042"], ["", "Other tax revenues", "12,124,000", "11,553,746", "570,254"], ["", "**Non-Tax Revenues**", "**186,000,000**", "**132,135,973**", "**53,864,027**"], ["", "Other Property income", "", "", "0"], ["", "Dividends", "", "", "0"], ["", "Rent", "", "", "0"], ["", "Other property income (disposal of assets)", "90,000,000", "36,522,829", "53,477,171"], ["", "Sale of goods and services", "", "", "0"], ["", "Administrative fees and licenses", "240,876,000", "67,005,040", "173,870,960"], ["", "Court fines and Penalties", "", "", "0"], ["", "Other fines and Penalties", "", "", "0"], ["", "Miscellaneous Revenue", "", "", "0"], ["", "**Total Revenue**", "516,876,000", "235,663,842", "281,212,158"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No", "Source", "Approved budget", "Actual Collections", "Variance"], "type": "table"}}, {"content": "Appendix 1(b) Local revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**Community Mobilization Mindset Change** **And**", "Community Based Services", "23", "212103", "Incapacity benefits (Employees)", "700,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "200,000"], [null, null, null, "223005", "Payment of electricity expenses", "500,000"], [null, null, null, "312212", "Light Vehicles - Acquisition", "10,000,000"], ["**Development** **Implementation** **Plan**", "Administration", "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, null, "221008", "Information and Communication Technology Supplies.", "3,000,000"], [null, null, null, "222001", "Information and Communication Technology Services.", "500,000"], [null, null, null, "227004", "Fuel, Lubricants and Oils", "1,000,000"], [null, null, "23", "221008", "Information and Communication Technology Supplies.", "1,500,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "500,000"], [null, null, null, "221012", "Small Office Equipment", "500,000"], [null, null, null, "227001", "Travel inland", "1,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["programme name", "department name", "BUDGET OUTPUT", "Account Code", "account name", "AMOUNT"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "61", "221010", "Special Meals and Drinks", "500,000"], ["221011", null, "Printing, Stationery, Photocopying and Binding", "500,000", null], ["221012", null, "Small Office Equipment", "500,000", null], ["222001", null, "Information and Communication Technology Services.", "500,000", null], ["228003", null, "Maintenance - Machinery & Equipment Other than Transport Equipment", "1,000,000", null], ["560019", "221008", "Information and Communication Technology Supplies.", "1,000,000", null], [null, "221012", "Small Office Equipment", "500,000", null], [null, "222001", "Information and Communication Technology Services.", "500,000", null], [null, "227001", "Travel inland", "-", null], ["Finance", "4", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, "221002", "Workshops, Meetings and Seminars", "800,000"], [null, null, "221008", "Information and Communication Technology Supplies.", "1,600,000"], [null, "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, "221002", "Workshops, Meetings and Seminars", "433,200"], [null, "27", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "300,000"], [null, "61", "227001", "Travel inland", "90,000"], [null, null, "228004", "Maintenance - Other Fixed Assets", "800,000"], [null, "560019", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "200,000"], [null, null, "221002", "Workshops, Meetings and Seminars", "628,896"], [null, null, "221011", "Printing, Stationery, Photocopying and Binding", "1,300,000"], [null, null, "227001", "Travel inland", "2,000,000"], [null, null, "227004", "Fuel, Lubricants and Oils", "400,000"], ["Internal Audit", "23", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "500,000"], [null, null, "227004", "Fuel, Lubricants and Oils", "200,000"], [null, "61", "221011", "Printing, Stationery, Photocopying and Binding", "1,600,000"], [null, null, "222001", "Information and Communication Technology Services.", "100,000"], [null, "560070", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, "221011", "Printing, Stationery, Photocopying and Binding", "1,000,000"], [null, null, "222001", "Information and Communication Technology Services.", "600,000"], [null, null, "227001", "Travel inland", "500,000"], [null, null, "227004", "Fuel, Lubricants and Oils", "600,000"], [null, null, "228002", "Maintenance - Transport Equipment", "1,000,000"], ["Planning", "4", "221012", "Small Office Equipment", "-"], [null, null, "228002", "Maintenance - Transport Equipment", "4,502,000"], [null, null, "312212", "Light Vehicles - Acquisition", "10,000,000"], [null, "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "1,240,000"], [null, null, "212103", "Incapacity benefits (Employees)", "500,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 39, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 39, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "221002", "Workshops, Meetings and Seminars", "1,768,000", null, null], ["221003", "Staff Training", "800,000", null, null, null], ["221011", "Printing, Stationery, Photocopying and Binding", "600,000", null, null, null], ["223005", "Payment of electricity expenses", "240,000", null, null, null], ["223006", "Water", "138,000", null, null, null], ["227001", "Travel inland", "610,000", null, null, null], ["227004", "Fuel, Lubricants and Oils", "164,000", null, null, null], ["23", "221003", "Staff Training", "1,300,000", null, null], ["", "221011", "Printing, Stationery, Photocopying and Binding", "600,000", null, null], ["", "", "", "221011", "Printing, Stationery, Photocopying and Binding", "500,000"], [null, null, "", "221008", "Information and Communication Technology Supplies.", "500,000"], [null, null, null, "221012", "Small Office Equipment", "525,000"], [null, null, "14", "221012", "Small Office Equipment", "500,000"], [null, null, null, "227004", "Fuel, Lubricants and Oils", "500,000"], [null, null, null, "228003", "Maintenance - Machinery & Equipment Other than Transport Equipment", "1,000,000"], [null, null, null, "263402", "Transfer to Other Government Units", "168,256,000"], [null, "Finance", "3", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "800,000"], [null, null, null, "221012", "Small Office Equipment", "2,000,000"], [null, "Planning", "14", "263402", "Transfer to Other Government Units", "5,000,000"], [null, "Statutory bodies", "5", "221009", "Welfare and Entertainment", "999,594"], [null, null, null, "222001", "Information and Communication Technology Services.", "100,000"], [null, null, null, "227001", "Travel inland", "600,000"], [null, null, null, "227004", "Fuel, Lubricants and Oils", "1,000,000"], [null, null, "7", "221011", "Printing, Stationery, Photocopying and Binding", "200,000"], [null, null, "12", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, null, "221009", "Welfare and Entertainment", "800,000"], [null, null, null, "221012", "Small Office Equipment", "300,000"], [null, null, "14", "211107", "Boards, Committees and Council Allowances", "1,800,000"], [null, null, null, "221007", "Books, Periodicals & Newspapers", "250,000"], [null, null, null, "221009", "Welfare and Entertainment", "2,640,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "2,940,000"], [null, null, null, "224004", "Beddings, Clothing, Footwear and related Services", "3,000,000"], [null, null, null, "227001", "Travel inland", "2,500,000"], [null, null, null, "228003", "Maintenance - Machinery & Equipment Other than Transport Equipment", "500,000"], [null, null, "23", "221009", "Welfare and Entertainment", "300,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "300,000"], [null, null, null, "221012", "Small Office Equipment", "300,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 40, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 40, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "223005", "Payment of electricity expenses", "300,000", null, null], ["223006", "Water", "200,000", null, null, null], ["227001", "Travel inland", "2,673,783", null, null, null], ["**Human** **Development** **Capital**", "Community Based Services", "23", "228002", "Maintenance - Transport Equipment", "500,000"], [null, null, "76", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "960,000"], [null, null, "320146", "221009", "Welfare and Entertainment", "160,000"], [null, null, null, "224001", "Medical Supplies and Services", "1,400,000"], [null, "Education", "320016", "221007", "Books, Periodicals & Newspapers", "2,000,000"], [null, "Health", "320066", "227001", "Travel inland", "-"], ["**Integrated Transport** **Infrastructure** And Services**", "Roads Engineering and", "260003", "221003", "Staff Training", "2,000,000"], [null, null, null, "223005", "Payment of electricity expenses", "350,000"], [null, null, null, "223006", "Water", "500,000"], ["**Natural Resources, Environment, Climate Change, Land And Water**", "Natural Resources", "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "2,000,000"], [null, null, null, "221009", "Welfare and Entertainment", "800,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "1,100,000"], [null, null, null, "221012", "Small Office Equipment", "900,000"], [null, null, null, "223005", "Payment of electricity expenses", "400,000"], ["", "Water", "6", "227001", "Travel inland", "1,000,000"], ["**Public** **Transformation** **Sector**", "Administration", "390012", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "2,000,000"], [null, null, null, "221010", "Special Meals and Drinks", "500,000"], [null, null, null, "221012", "Small Office Equipment", "700,000"], [null, null, null, "222001", "Information and Communication Technology Services.", "500,000"], [null, null, "390017", "212102", "Medical expenses (Employees)", "1,000,000"], [null, null, null, "212103", "Incapacity benefits (Employees)", "1,000,000"], [null, null, null, "221007", "Books, Periodicals & Newspapers", "500,000"], [null, null, null, "221009", "Welfare and Entertainment", "1,000,000"], [null, null, null, "221010", "Special Meals and Drinks", "500,000"], [null, null, null, "221017", "Membership dues and Subscription fees.", "1,000,000"], [null, null, null, "221020", "Litigation and related expenses", "3,500,000"], [null, null, null, "222001", "Information and Communication Technology Services.", "500,000"], [null, null, null, "223004", "Guard and Security services", "2,000,000"], [null, null, null, "223005", "Payment of electricity expenses", "750,000"], [null, null, null, "223006", "Water", "600,000"], [null, null, null, "227001", "Travel inland", "685,000"], [null, null, null, "228003", "Maintenance - Machinery & Equipment Other than Transport Equipment", "1,000,000"], ["**Sustainable Urbanisation Housing** **And**", "Natural Resources", "280006", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "800,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 41, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "221002", "Workshops, Meetings and Seminars", "1,768,000", "None", "None"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 41, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**Tourism Development**", "Trade, Industry and  Local Development", "120014", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "270,000"], [null, null, null, "227001", "Travel inland", "3,270,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "221002", "Workshops, Meetings and Seminars", "1,768,000", "None", "None"], "type": "table"}}, {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Human development Capital", "320003", "Assets Facilities Management and", "232,287,786", "Monitoring and Supervision of capital work", "Not indicated", "Not indicated"], ["**2**", "Human development Capital", "320165", "Primary health services care", "4,386,626,638", "Monitoring and Supervision at Aduku HCIV and Nambieso HC III", "Not indicated", "Not indicated"], [null, null, null, null, null, "Stationery for Microplanning meeting on polio campaign", "Not indicated", "Not indicated"], [null, null, null, null, null, "Information and Communication Technology Services-Airtime for officers", "Not indicated", "Not indicated"], ["**3**", "PUBLIC TRANSFORMATION SECTOR", "390017", "Public Service Performance management", "885,197,570", "Medical expenses (Employees)", "Not indicated", "Not indicated"], [null, null, null, null, null, "Incapacity benefits (Employees) processed", "Not indicated", "Not indicated"], [null, null, null, null, null, "Small Office Equipment procured", "Not indicated", "Not indicated"], [null, null, null, null, null, "payment for Electricity expenses", "Not indicated", "Not indicated"], [null, null, null, null, null, "payment for Water expenses", "Not indicated", "Not indicated"], ["**4**", "AGRO- INDUSTRIALIZATION", "10017", "Machinery acquisition and maintenance", "156,018,931", "ICT - Mobile Internet", "Not indicated", "Not indicated"], [null, null, null, null, null, "Printing, Stationery, Photocopying and Binding", "Not indicated", "Not indicated"], [null, null, null, null, null, "PURCHASE OF PROTECTIVE GEARS", "Not indicated", "Not indicated"], ["**5**", "HUMAN DEVELOPMENT CAPITAL", "10008", "Capacity Strengthening", "10,900,000", "Capacity building of staffs especially the induction of  newly recruited staffs conducted", "Not indicated", "Not indicated"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No.", "Programme", "Budget Output Code", "Budget Output", "Out-put budget", "Activities", "Audit comment on indicators", "Audit comment on targets"], "type": "table"}}, {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "page": 42, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget Total Total Number Out- No of fully", "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "put activi implem \n39", "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}, [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**expend iture**", "**ties** in the out- put**", "**ented activitie s**", null, null, null, null], ["**Out-put**", "", null, null, "**out-**", "**s**", null, null], ["", "**UGX \u2018000\u201d**", null, null, "**put**", "", null, null], ["**1**", "Human Capital Development", "01- Education,Sport s and skills", "schools and 1205010101-Basic Requirements and Minimum standards met by training institutions", "320003-Assets Management and Facilities", "222,688", "1", "1"], ["**2**", "Governance And Security", "01- Institutional Coordination", "16060510-Records 16060502-Administrative enhanced management support services", "000014-Administrative Support Services and", "530,074", "3", "3"], ["**3**", "Integrated Transport Infrastructur e  Services And", "Services 03-Transport Infrastructure and Development, 04-Transport Asset Management", "09030601-Transport infrastructure rehabilitated and maintained.", "260010-Road Rehabilitation", "298,845", "3", "3"], ["**4**", "Development Plan Implementati on", "02-Resource Mobilization and Budgeting", "18010303-Resource mobilization and Budget execution framework developed and amended legal", "560019-Data Management and Dissemination", "17,312", "4", "4"], ["**5**", "Tourism Development", "Skills 03-Regulation and Development", "", "120015-Heritage Education and Awareness Conservation", "9,132", "1", "1"], ["**6**", "Integrated Transport Infrastructur e  Services And", "01-Transport Regulation", "09060302-Regulations and updated laws developed/", "000039-Policies, Regulations and Standards", "147,018", "1", "1"], ["**7**", "Natural Resources, Environment, Climate Change,  Land  And", "03-Water Resources Management", "06010120-Water resources data (Quantity & Quality)  assessed 06060302-Strategy for NDP III implementation coordination developed. collected  and", "000006-Planning and Budgeting services", "813,239", "8", "8"]], "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 43, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No.", "Programme", "Budget Output Code", "Budget Output", "Out-put budget", "Activities", "Audit comment on indicators", "Audit comment on targets"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 43, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "Water", "", "", "", "", "", ""], ["**8**", "Agro- Industrializati on", "01-Institutional Strengthening and Coordination", "01060203-Enabled supervision operationalized agricultural system  developed extension and", "010017-Machinery acquisition and maintenance", "156,019", "3", "3"], ["**9**", "Governance And Security", "01-Institutional Coordination", "16060502-Asset Management", "000003-Facilities Management", "292,166", "1", "1"], ["", "", "", "**TOTAL**", "", "**2,486,4 93**", "**25**", "**25**"]], "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No.", "Programme", "Budget Output Code", "Budget Output", "Out-put budget", "Activities", "Audit comment on indicators", "Audit comment on targets"], "type": "table"}}, {"content": "Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [[null, null, null, null, null, "**UGX \u2018000\u201d**", null, null, null, null], ["**1**", "01-AGRO- INDUSTRIALIZ ATION", "01-Institutional Strengthening and Coordination", "01041202-Farmers productivity technologies sensitised on enhancement", "010016- Farmer mobilisati on and sensitisati on", "29,028", "4", "3", "1", "0"], ["**2**", "HUMAN CAPITAL DEVELOPMEN T", "Population  Health,  Safety and Management", "to 1203010507-Human  resources recruited fill vacant posts, 1203011407-Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases  1203010509-Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "320165- Primary health care services", "4,386,627", "14", "11", "3", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["N o.", "Program", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out-put expendit ure", "Total No activit ies in the outpu t", "fully Number of impleme nted activities", "No of partially impleme nted activities", "No of activities that were not impleme nted"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "1203010512-Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "", "", "", "", "", "", null, null], ["**3**", "PUBLIC SECTOR TRANSFORMA TION", "Human Resource Management", "14040405-Programme /Performance Budgeting integrated the individual performance management framework into", "390017- Public Service Performa nce managem ent", "885,198", "4", "3", "1", "0"], ["**4**", "INTEGRATED TRANSPORT INFRASTRUCT URE  SERVICES AND", "04-Transport Asset Management", "09040106-Community feeder  maintained  access roads to access & constructed & facilitate market", "260002- District Urban  and Communi ty Access Road Maintena nce", "237,170", "3", "1", "2", "0"], ["", "", "", "", "", "**5,538,02 2**", "**25**", "**18**", "**7**", "**0**"]], "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["N o.", "Program", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out-put expendit ure", "Total No activit ies in the outpu t", "fully Number of impleme nted activities", "No of partially impleme nted activities", "No of activities that were not impleme nted"], "type": "table"}}, {"content": "Appendix 2: Utilization of wage per department", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Administration", "951,574,885", "158,260,034", "1,109,834,919", "1,109,834,919", "833,811,201", "276,023,718"], ["Community  Based Services", "148,765,000", "-", "148,765,000", "148,765,000", "119,799,471", "28,965,529"], ["Education", "10,337,346,927", "1,051,306,106", "11,388,653,033", "11,388,653,033", "9,216,334,372", "2,172,318,661"], ["Finance", "178,496,000", "-", "178,496,000", "178,496,000", "131,219,281", "47,276,719"], ["Health", "3,860,657,990", "300,600,000", "4,161,257,990", "4,161,257,990", "3,437,464,856", "723,793,134"], ["Internal Audit", "32,659,000", "-", "32,659,000", "32,659,000", "22,123,990", "10,535,010"], ["Natural Resources", "235,901,000", "-", "235,901,000", "235,901,000", "221,131,901", "14,769,099"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Department Name", "Approved Budget UGX.", "Supplementary UGX.", "Revised Budget UGX.", "Warrants UGX.", "Payments UGX.", "Unspent Balance UGX."], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Planning", "88,000,000", "-", "88,000,000", "88,000,000", "34,406,018", "53,593,982"], ["Production  and Marketing", "479,399,538", "373,800,462", "853,200,000", "853,200,000", "552,535,691", "300,664,309"], ["Roads and Engineering", "216,501,000", "-", "216,501,000", "216,501,000", "83,440,711", "133,060,289"], ["Statutory bodies", "444,668,000", "-", "444,668,000", "444,668,000", "145,042,946", "299,625,054"], ["Trade, Local Development Industry and", "56,052,484", "-", "56,052,484", "56,052,483", "36,413,879", "19,638,604"], ["Water", "76,000,000", "-", "76,000,000", "76,000,000", "44,476,762", "31,523,238"], ["**Grand Total**", "**17,106,021,824**", "**1,883,966,602**", "**18,989,988,426**", "**18,989,988,425**", "**14,878,201,079**", "**4,111,787,346**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Department Name", "Approved Budget UGX.", "Supplementary UGX.", "Revised Budget UGX.", "Warrants UGX.", "Payments UGX.", "Unspent Balance UGX."], "type": "table"}}, {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Construction Of a Two Stance Drianable Latrine at Onywalonote", "23,639,862", "21,357,036", "NO"], ["**2**", "Siting,Drilling And Installation Of 13 Boreholes", "286,000,000", "253,632,649", "NO"], ["**3**", "Rehabilitation Of 10 Deep Wells in Kwania", "69,500,000", "65,819,237", "NO"], ["**4**", "Construction Of a Piped Water System", "246,765,651", "230,014,650", "NO"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["S N", "Water Projects/ Facilities", "Budgeted Amount", "Expenditure", "Has it been recorded in the asset register?"], "type": "table"}}, {"content": [["**1**", "Point water sources,piped water supply systems, rain water harvesting,water for production", "Abongomola sc", "156", "44", "112"], ["**2**", null, "Aduku", "123", "28", "95"], ["**3**", null, "Aduku TC", "31", "7", "24"], ["**4**", null, "Chawente", "134", "42", "92"], ["**5**", null, "Inomo", "135", "33", "102"], ["**6**", null, "Nambieso", "160", "41", "119"], ["", "**TOTAL**", "", "**739**", "**195**", "**544**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Type of water facility", "Sub County", "No of water sources", "status of non-functional water sources", "Status of functional water sources"], "type": "table"}}, {"content": "Appendix 5: Delayed/failure disbursement of Parish Revolving Fund (PRF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Delayed/failure disbursement of Parish Revolving Fund (PRF", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendix 5: Delayed/failure disbursement of Parish Revolving Fund (PRF", "page": 46, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Name", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(2021/2022 & 2022/2023) (Loans)  \ndisbursed \n43", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}, [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "", "**(A)**", "**(B)**", "**(C)** =** **(B/A)**", ""], ["**1** Kwania DLG", "AKALI", "AGWA AKALI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**2** Kwania DLG", "AYABI", "OWINY AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**3** Kwania DLG", "NAMBIESO", "AORINGA NAMBIESO PDM SACO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**4** Kwania DLG", "NAMBIESO", "OJOKDOT PDM SACCO NAMBIESO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**5** Kwania DLG", "INOMO", "BANYA SACCO INOMO PDM", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**6** Kwania DLG", "ADUKU", "ONGOCENG ADUKU TC PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**7** Kwania DLG", "ABONGOMOLA", "ACUNGI ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**8** Kwania DLG", "ADUKU", "APIRE ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**9** Kwania DLG", "ADUKU", "TEDUKA WARD ADUKU PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed", null], ["**10**", "Kwania DLG", "ADUKU", "IKWERA WARD ADUKU PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**11**", "Kwania DLG", "ATONGTIDI", "ACENLWORO ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**12**", "Kwania DLG", "ATONGTIDI", "AGOLOWELO ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**13**", "Kwania DLG", "ATONGTIDI", "ATONGTIDI ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**14**", "Kwania DLG", "ATONGTIDI", "GOI ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**15**", "Kwania DLG", "ATONGTIDI", "IWAL ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**16**", "Kwania DLG", "ATONGTIDI", "WIGWENG ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**17**", "Kwania", "AYABI", "ABULI AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed"]], "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 47, "document_name": "Kwania 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"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 47, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "DLG", "", "", "", "", "", "by 2022/2023"], ["**18**", "Kwania DLG", "AYABI", "ACULAWIC AYABI PDM SACCOO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**19**", "Kwania DLG", "AYABI", "BUNG AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**20**", "Kwania DLG", "AYABI", "OGWIL AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**21**", "Kwania DLG", "AYABI", "CENTRAL WARD AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**22**", "Kwania DLG", "AYABI", "PANUATAR AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**23**", "Kwania DLG", "CHAWENTE", "ABAPIRI CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**24**", "KwaniaDLG", "CHAWENTE", "ADOGRAO CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**25**", "Kwania DLG", "CHAWENTE", "AJAR CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**26**", "Kwania DLG", "CHAWENTE", "ALIDO CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**27**", "Kwania DLG", "CHAWENTE", "APOLIKA PDM SACCO CHAWENTE", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**28**", "Kwania DLG", "CHAWENTE", "ATULE CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**29**", "Kwania DLG", "NAMBIESO", "ACABA NAMBIESO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**30**", "Kwania DLG", "NAMBIESO", "ACWAO NAMBIESO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**31**", "Kwania DLG", "NAMBIESO", "ANWANGI PDM SACCO NAMBIESO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**32**", "Kwania DLG", "NAMBIESO", "ETEKIBER PDM SACCO NAMBIESO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**33**", "DLG Kwania", "ABONGOMOLA", "ABANY  ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**34**", "DLG Kwania", "ABONGOMOLA", "AMORIGOGA ABONGOMOLA  PDM", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"]], "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 48, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "", "", "", "(A)", "(B)", "(C) = (B/A)", ""], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 48, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "SACCO", "", "", "", "", null, null], ["**35**", "Kwania DLG", "ABONGOMOLA", "OGWOK ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**36**", "Kwania DLG", "ABONGOMOLA", "TEIORO ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**37**", "Kwania DLG", "ADUKU", "ABOKO ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**38**", "Kwania DLG", "ADUKU", "ADYEDA ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**39**", "Kwania DLG", "ADUKU", "ALIRA ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**40**", "Kwania DLG", "AKALI", "ABWONG AKALI SACCO PDM", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**41**", "Kwania DLG", "AKALI", "ADEROLONGO PDM SACCO AKALI", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**42**", "Kwania DLG", "AKALI", "AKALI SACCO AKALI PDM", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**43**", "Kwania DLG", "AKALI", "ALEL AKALI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**44**", "Kwania DLG", "INOMO", "AGWICIRI INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**45**", "Kwania DLG", "INOMO", "AJOK INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**46**", "Kwania DLG", "INOMO", "ALUKA INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**47**", "Kwania DLG", "INOMO", "EASTERN WARD INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**48**", "Kwania DLG", "INOMO", "WESTERN WARD INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**49**", "Kwania DLG", "AYABI", "AYABI WARD AYABI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"]], "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "", "", "", "(A)", "(B)", "(C) = (B/A)", ""], "type": "table"}}, {"content": "Appendix 5(b):Transfer of PRF to un-licensed SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5(b):Transfer of PRF to un-licensed SACCOs", "page": 49, "level": 2}}, {"headings_1": {"content": "Name", "page": 46, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "metadata": {"headings": [{"headings_0": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix 5(b):Transfer of PRF to un-licensed SACCOs", "page": 49, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institutions money lenders act 2016? (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}, {"headings_1": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}, {"headings_1": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "Kwania DLG", "Agwa", "AGWA AKALI PDM SACCO", "NO"], ["**2**", "Kwania DLG", "Owiny", "OWINY AYABI PDM SACCO", "NO"], ["**3**", "Kwania DLG", "Aoringa", "AORINGA NAMBIESO PDM SACO", "NO"], ["**4**", "Kwania DLG", "Ojok dot", "OJOKDOT NAMBIESO PDM SACCO", "NO"], ["**5**", "Kwania DLG", "Banya", "BANYA INOMO PDM SACCO", "NO"], ["**6**", "Kwania DLG", "Ongoceng", "ONGOCENG ADUKU TC PDM SACCO", "NO"], ["**7**", "Kwania DLG", "Acungi", "ACUNGI ABONGOMOLA PDM SACCO", "NO"], ["**8**", "Kwania DLG", "Apire", "APIRE ADUKU PDM SACCO", "NO"], ["**9**", "Kwania DLG", "Teduka ward", "TEDUKA WARD ADUKU PDM SACCO", "NO"], ["**10**", "Kwania DLG", "Ikwera ward", "IKWERA WARD ADUKU PDM SACCO", "**NO**"]], "metadata": {"headings": [{"headings_0": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}, {"headings_1": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "page": 50, "level": 2}}, {"headings_1": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Kwania DLG", "Agwa", "AGWA AKALI PDM SACCO", "17", "NO"], ["**2**", "Kwania DLG", "Owiny", "OWINY AYABI PDM SACCO", "18", "NO"], ["**3**", "Kwania DLG", "Aoringa", "AORINGA NAMBIESO PDM SACO", "22", "NO"], ["**4**", "Kwania DLG", "Ojok dot", "OJOKDOT NAMBIESO PDM SACCO", "17", "NO"], ["**5**", "Kwania DLG", "Banya", "BANYA INOMO PDM SACCO", "39", "NO"], ["**6**", "Kwania DLG", "Ongoceng", "ONGOCENG ADUKU TC PDM SACCO", "20", "NO"], ["**7**", "Kwania DLG", "Acungi", "ACUNGI ABONGOMOLA PDM SACCO", "21", "NO"], ["**8**", "Kwania DLG", "Apire", "APIRE ADUKU PDM SACCO", "19", "NO"], ["**9**", "Kwania DLG", "Teduka ward", "TEDUKA WARD ADUKU PDM SACCO", "45", "NO"], ["**10**", "Kwania DLG", "Ikwera ward", "IKWERA WARD ADUKU PDM SACCO", "16", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "page": 50, "level": 2}}, {"headings_1": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Vote Name", "Parish Name", "Name of SACCO", "Number of PDM enterprises", "Does SACCO maintain updated enterprise and House hold registers"], "type": "table"}}, {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "page": 50, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodities ises are enterprises selected by the are  \nfarming are from \n47", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}, [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**LG?**", "**implem enting flagshi p project s**", "", "**enterprises**", "**the priority commodity list**", null, null, null, null], ["**11**", "Kwania DLG", "Agwa", "AGWA AKALI PDM SACCO", "Dairy rearing farming, Goat", "Not all are consistent with  priority commodities", "0", "17", "17", "0"], ["**22**", "Kwania DLG", "Owiny", "OWINY AYABI PDM SACCO", "farming, Goat soya beans, Dairy rearing, piggery", "Not all are consistent with  priority commodities", "6", "18", "18", "6"], ["**33**", "Kwania DLG", "Aoringa", "AORINGA NAMBIESO PDM SACO", "fishing, Dairy farming, Goat rearing", "Not all are consistent with  priority commodities", "2", "22", "22", "2"], ["**44**", "DLG Kwania", "Ojok dot", "OJOKDOT NAMBIESO PDM SACCO", "farming, rearing, soya fishing, Goat Dairy  beans", "Not all are consistent with  priority commodities", "1", "17", "17", "1"], ["**55**", "DLG Kwania", "Banya", "BANYA  INOMO PDM SACCO", "jack apiary farming, piggery, cassava,  fruit, poultry, fishing", "Not all are consistent with  priority commodities", "11", "39", "39", "11"], ["**66**", "DLG Kwania", "Ongoceng", "ADUKU  TC PDM SACCO ONGOCENG", "piggery, poultry, Goat rearing,  cassava growing, dairy farming", "Not all are consistent with  priority commodities", "4", "20", "20", "4"], ["**77**", "DLG Kwania", "Acungi", "ACUNGI ABONGOMOLA PDM SACCO", "Piggery, poultry, soya, maize growing bean growing, Goat rearing, cassava growing", "Not all are consistent with  priority commodities", "6", "21", "21", "6"], ["**78**", "DLG Kwania", "Apire", "APIRE ADUKU PDM SACCO", "piggery, Goat rearing", "Not all are consistent with  priority commodities", "1", "19", "19", "18"], ["**99**", "Kwania DLG", "Teduka ward", "TEDUKA  WARD ADUKU PDM SACCO", "piggery, poultry, beef, Goat keeping, dairy keeping,  fishing, produce dealers", "Not all are consistent with  priority commodities", "22", "45", "43", "22"], ["**10**", "Kwania", "Ikwera", "IKWERA", "piggery, poultry, beef,", "Not all are consistent", "11", "16", "16", "11"]], "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}], "page": 51, "document_name": "Kwania 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": "48", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}], "page": 51, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents", "Page", "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 - 9", "EMPHASIS OF MATTER - 12", "  3.0 Change in Accounting Treatment for Non-current Assets - 12", "  4.0 Receivables - 12", "  5.0 Payables - 12", "OTHER MATTER - 13", "  6.0 Implementation of Key Government Grants/Programmes - 13", "  6.1 District Rural Water Supply and Sanitation Conditional Grant - 13", "  6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 16", "  6.3 Education Development Grant - 20", "  6.4 Micro Scale Irrigation - 21", "OTHER INFORMATION - 24", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 24", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 24", "OTHER REPORTING RESPONSIBILITIES - 25", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 25", "  7.0 Implementation of the Parish Development Model - 26", "Appendices - 35"], "page": 2}]}
\ No newline at end of file