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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KWEEN DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oO RIGINAy", "metadata": {"headings": [{"headings_0": {"content": "oO RIGINAy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTpenneeeeeeeeeemeennseneeensetsesnessetnnsentsneeetssneestesnessssneesstessnssestsennnssssesnssssensstan sapuoddy IT TAGOW LNAWdOT3A3Q HSIAVd 3HL JO NOLLVINANFIdWI OY ugs NOLLVISISI] HLIM 3ONVIIdWOD 40 LIANV IHL NO LNOd3N Ogeeeeneeneetnennsseetnneesensenesensneeessrsenseteo SILLTITAISNOISIN ONLLNOIIN YIHLO GCs SLNAWALVLS WWIONVNIS SO LIGNV AHL YOS ALTIIEISNOdSAY S,YOLIGNV 6c SLNAWALVLS TWIDNVNIS SHL YOs ALTIIGISNOdS3Y S,LNAWSDVNVW QZ treet tetteesnaeessnsaceesssnaneeceesssnasecnstsninessssacnsninneessasisesetsunsecsanesenessaninssnegsantases NOLLVIWSOANI YIHLO LEneeeenereeeensereeeeeneeensneeteeeesensereesenesereeenesseetenttt NOLLVOINMI IIVIS OWIN Pb yaneeeenensetesensssseeenesstesneesereensssenssstennenn LNVND INIWdOIIAIG NOLLVONAI Er gEeeeneennseeeensseteeesseteenseneseesseenenesseesnssetesnessssnnsseseenessstsnsenssstsnnnnt WVNDONd (14IDN) SYJASNVUL TWOSI4 WLINSJWNYSAODYALNI VONVON SO NOLLVINAWAIdWI  \nZr Jpreesneneeeeenetnensensensesseeseennssereneesseeenssteensesstennnesseennesstennsenteesenssseseneessresnnesse (99Ssma)  \nLNVYSD TWNOILIGNOD NOLLVLINVS GNV AlddNS YsLVM 1vaNna LDTALSIQO  \nTr LT (SYIUV SNIOI) SIWNWVADOAI/SLNVWAD LNIWNAIAOD AM JO NOLLVINIWFIdWNI  \n0'% On SILLY Nano On SONNd GIN ONY dA GRIIAODRUNN  \nOE On SALLY 30 SIgyHaWs \nEn", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acronyms - -", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ASIONYM \\|Meaning ae Fa IT men a istrict Local Government  \nnn \nra  \nDLG  \nGovernment of Uganda  \nHCMS Human Capital Management System  \nInformation and Communication Technology International Organization of Supreme Audit Institutions Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": International", "metadata": {"headings": [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Standards of Supreme Audit Institutions  \nLocal Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007 Local Government Public Procurement and Disposal Authority Lower Local Governments \nLocal Revenue  \nMinistries, Departments and Agencies  \nMinistry of Education  \nMinistry of Finance, Planning and Economic Development Ministry of Gender, Labour and Social Development Ministry of Local Government  \nNational Audit Act \nNon-Tax Revenue  \nOffice of the Auditor General  \nProgram Budgeting System  \nPayroll Consults Africa  \nPayroll Deduction Management System Procurement & Disposal Unit  \nPublic Finance Management Act  \nPublic Finance Management Regulations  \nPublic Procurement & Disposal of Public Assets PPDA  \nPermanent Secretary / Secretary to Treasury Treasury Single Account  \nTreasury Sub Single Account  \nUganda Banker's Association \nFINANCIAL - REPORT OF THE AUDITOR-GENERAL ON THE \nSTATEMENTS OF KWEEN DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Kween District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kween District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}, [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kween 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, Kween District had a budget of UGX.30,930,229,590 out of which UGX.30,419,219,471 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}, [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": ": International", "page": 3, "level": 5}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table below showing the percentage of the budget supported by warrants Budget Warrants % age of UGX (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": ": International", "page": 3, "level": 5}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "B/A", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent (Wage  \nRecurrent (Non-wage  \n[3 Development 6,837,924,176 6,837,424,176 100% 30,930,229,590 30,419,219,471 \nOut of the total warrants of UGX.30,419,219,471, I reviewed expenditure on activities/outputs worth UGX.24,889,116,349 (83%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "B/A", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing expenditure on activities/outputs sampled for review;  \nDetails Actual Cumulative Cumulati expenditure Actual ve Yage (UGX) expenditure out of total warrants \nTheme area - PDM 101,057,202  \nexpenditure audited  \nFocus area - Education 255,505,233  \ngrant - Formerly SFG  \nFocus area - Microscale 294,825,140 19,958,480, 180 irrigation projects \nOut-of the entity budget of UGX.30,930,229,590- in the financial year 2022/2023, 56% was spent on employee costs. I issued a separate and detailed special audit report on salary payroll management and a summary of my findings is indicated in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget erformance review.  \nNo Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the entity was supposed to Officer should ensure collect Local revenue to the tune of UGX.268,911,000 however; by that all revenues the end of the year only UGX.267,576,370 had been collected collected above the representing 99.5% performance as shown in the table below and initial budgeted are detailed in the table below; \napproved to avoid Source Approved Actual Variance over budgeting. budget  \nCollections  \n\\|  \n145,482,000 147,923,240 2,441,240  \nNon-Tax 123,428,000 119,653,130 3,774,870 \\|  \nRevenues  \na Total Revenue 268,911,000 267,576,370 1,334,630 \\|  \nThe DLG collected revenue from LST and land fees as planned,  \nwhich is commendable; however, this may be an indication that  \nthe local revenue targets set were low compared to the entity\u2019s  \nrevenue potential.  \nRefer to Appendix  \nSs Source Approved Actual Variance Reasons for  \nN budget Collections under /over  \ncollection  \nTax", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nu", "metadata": {"headings": [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pe  \nes  \n1 Local 66,624,000 85,047,500 18,423,500 New staff service \nrecruited Tax \nand  \nincrement in salaries for scientists.  \n2 Land 12,540,000 18,605,000 6,065,00 Increases fees \nland sales in Chepsukuna Town  \nCouncil  \n3 Business 30,318,000 29,916,200 401,800 Some \nObservation  \nRecommendation- not realized  \nMiscellan 64,878,330 62,429,000 2,878,330 Other  \neous  \nexpected  \nRevenue  \nsources  \nwere not  \nrealized  \nTotal 267,576, 370 268,911,000 1,334,630  \nRevenu  \ne \nI noted that overall, the DLG collected local revenue which was  \nabove the budgeted amount  \n+  \n\\| 1.2 Performance of GOU warrants  \nKween DLG had an approved budget of UGX. 30,030,229,147 from The", "metadata": {"headings": [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "nu", "page": 6, "level": 2}}], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the various programmes out of which UGX. 29,872,292,112 was Officer should liaise warranted resulting in a shortfall of UGX. 157,937,035 with MoFPED, other representing 99% performance.  \nagencies to ensure that all budgeted The performance of warrants from each of the programmes from  \nfunds are realized. which the entity was allocated funds is shown in the table below; \nProgramme Approved Warrants Variance %a \\| Budget (UGX) (UGX) (UGX) ge Fun din Agro- \\| 2,749,996,733 ET 0 100 Industrializat", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "nu", "page": 6, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "nu", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bu", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ion  \nDevelopment 536,288,146 \\| 535,888,145 400,001 100 Plan  \nImplementati  \non  \n\\|  \nGovernance 1,661,345,000 1,660,009,715 1,335,285 100 And Security  \nHuman 19,919,478,097 19,915,231,697 4,246,4000 99 Capital  \nDevelopment  \nIntegrated 407,630,837 375,675,015 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"document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Gbseivation Recommendation and Binding Research,  \nEvaluation and  \nStatistics \nLocal  \nrevenue mobilisation was affected.  \n5 Natural 120,000,002 Consultancy Environment and Resource Services Natural Resources Management.  \nSs  \nEnvironm \nMembership ent, dues and Climate \nSubscription Change \nfees.  \nLand And  \nWater Travel inland Managem  \nent  \n\\| Total\\_\\_\\_\\| 157,937,035 \nAs a result of failure to warrant the budgeted funds, the District could not construct some Roads and bridges The Accounting Officer attributed this to budget cuts. \n1.3 Performance of external assistance  \nThe entity had an approved budget for external assistance of UGX.900,000,000 from the various programmes out of which UGX.546,927,359 was warranted resulting in a\\_ shortfall of UGX.353,072,641 representing 60% performance. \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved Warrants % budget \nfund in Human Capital 900,000,0000 546,927,359 60", "metadata": {"headings": [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}, [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], "page": 9, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 900,000,000 546,927,359 \nThe UGX.353,072,641 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo Programme Amount Not \\| Activities not Purpose of the \nNe Observation Recommendation. --\\|- -\\| \n\u00ab  \ncould not implement the sensitization activities on immunization and vaccination. \nManagement attributed this to non-release of funds by the development partners (UNICEF, WHO).  \nHowever, management revealed that it would continue to engage with development partner and other government agencies to ensure that they release all the funds as per budget. \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX.30.4Bn availed during the year, The  \nAccounting UGX.29.8 Bn was utilized by the entity resulting in un-utilized Officer should ensure warrants of UGX. 605,175,645 representing utilization 96% as that recruitments are shown in the table below; \nplanned early to The warrants that were not utilized were meant for the following allow MoPS clear the activities that were partially or not implemented at all. \nrecruitments with a view of avoiding Table Showing activities affected by under-utilization \nreturning funds back of warrants \nto the consolidated Programme Warrants Utilization % fund.  \nUtilizal Furthermore, post on evaluations should be Agro- \n2,749,996,733 2,749,957, 269 Ei 100 undertaken to assess Industrialization  \nthe financial and Development 535,888, 145 535,687,472 100 technical capability of Plan the contractors", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}, [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}]], "page": 9, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "before signing of Governance And 1,660,009,715 1,659,883, 152 100 contracts  \nSecurit \nDevelopment  \nIntegrated 375,675,015 375,529,549 100 Transport  \nInfrastructure  \nAnd Services  \nNatural 777,282, 052 775,181,260 100 Resources,  \nEnvironment,  \nClimate Change,  \nLand And \nWater 36,816,280 34,632,714 Management  \nPrivate Sector 3,606,754,475 3,487,688,601", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}, [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}]], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eT", "metadata": {"headings": [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development \nNo \\| Observation Recommendation \\| Development  \nCapital Project in release of  \nEducation like; funds. \nKitawoi SS did not Delays in have a functional procureme ICT and science nt process. labs. \nUn completed staff houses in Kitawoi SS. \nUn completed toilets  \nat Kitawoi SS.  \n2 Governance 184,780,75 Implementation of Late and Security 2  \nCapital Project in release of Health like; funds. \nMoyok and Atar HC Delays in II were not able to procureme get staff nt process. accommodation due  \nto uncompleted staff  \nhouses. \nAs a result of failure to utilize warrants will affect;  \nThe construction of Moyok and Atar HC II are still e  \nlagging behind the projected timelines which affects health service delivery.  \nThe construction of Kitawoi SS is behind the projected \u00b0  \ntimelines which affects the education service delivery. \nThe Accounting Officer explained that the funds, which remained as unspent, were for construction of staff houses in Atar and Moyok HCIIIs and wages for secondary teachers. The Contractor had capacity gaps of both technical and financial and even abandoned the sites. The contract was terminated in May 2023 and the period was too short to secure another contractor. Whereas for secondary wage balances because of the MOES failure to recruit and post teachers.", "metadata": {"headings": [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}, [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}]], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fx", "metadata": {"headings": [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], "page": 11, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lack of appropriate performance indicators and targets in the work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts. \nNo Observation  \nee \nTable showing No performance indicators and targets Catego No. or of No. of No of Expenditure ry of output activiti Activiti activiti Amount (UGX) output s es in es with es  \ns sample the clear withou  \nd output perfor t clear  \ns mance perfor  \nindicat mance \nors \nindicat \nand  \nors targets and target s \nFully 7 17 17 0 14,132,56157 quantifie  \nd \noutputs  \nOutputs 0 0 0 not fully  \nquantifie  \nd \n% \nImplementation of outputs  \nI assessed the implementation of Seven (7) outputs with The  \nAccounting seventeen (17) activities worth UGX. 14,132 Bn and noted that;  \nOfficer should", "metadata": {"headings": [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}, [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}]], "page": 11, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], "page": 12, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the \ne Four (4) outputs with thirteen (13) activities and outstanding planned expenditure of UGX.13.7Bn were partially implemented. activities.  \nRefer to appendix 2.  \ne Three (3) outputs with four (4) activities and expenditure  \nworth UGX.0.39Bn were fully implemented. Refer to  \nappendix 1. \nTable showing performance indicators and targets Catego No. No of No. of No of No of Expenditure ry of of activiti Activit activiti activit Amount (UGX) output outp es in ies es ies  \ns uts the fully partial not  \nasse output imple ly imple  \nssed s mente imple mente  \nd mente d  \nd \nFully 3 4 4 0 0 390,141,081 impleme  \nnted \noutputs  \nPartially 0 13,742,415,076 impleme \n0 \nObservation ~- Recommendation were demanding for variation of contract but the MoES took time  \nto approve. Going forward, we are going to ensure full  \nimplementation of planned outputs. \n1.7  \nDelivery of Services from Implemented Activities  \nT undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}, [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}]], "page": 12, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ |", "metadata": {"headings": [{"headings_0": {"content": "\\ |", "page": 15, "level": 4}}, {"headings_1": {"content": "complete", "page": 12, "level": 8}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ear contra", "metadata": {"headings": [{"headings_0": {"content": "\\ |", "page": 15, "level": 4}}, {"headings_1": {"content": "complete", "page": 12, "level": 8}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "period", "metadata": {"headings": [{"headings_0": {"content": "period", "page": 15, "level": 1}}, {"headings_1": {"content": "\\ |", "page": 15, "level": 4}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \\|06- (Construction off Water \\| 156,138,000 he ccess tq Access to Natural \\|Kaptoyoy GFS! developm  \nconstruction j\\|clean water clean water Resour [Phase 2 in\\| ent grant  \nof to Kaptoyoy,) has been ces, Kaptoyoy Sub\\} (Piped \nthe GFs at \\|Sundet and) achieved Environ [County water, Kaptoyoy andj\\|Pangeni  \nment, Sighting, and installation Jachieved Climate \\{drilling and) of Rural  \nof  \nChange installation water  \nboreholes atl  \nLandiboreholes in and  \nSundet and  \n,  \nAnd Sundet and\\} Sanitation  \nPangani were  \nWater \\|Pangani grant) completed in  \n1 ime and  \nI  \nunctional", "metadata": {"headings": [{"headings_0": {"content": "period", "page": 15, "level": 1}}, {"headings_1": {"content": "\\ |", "page": 15, "level": 4}}, [{"headings_0": {"content": "period", "page": 15, "level": 1}}, {"headings_1": {"content": "\\ |", "page": 15, "level": 4}}]], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L otal 3,780,616,000", "metadata": {"headings": [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General dated 29th 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. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report, and below is a summary of the key findings from the Audit; \nKween DLG had a wage budget of UGX.17,169,871,997, out of which \nObservation --- - - +-- \nRecommendation \nApprov Revised Warran Unspent Budget ts UGX. Balance UGX. Bn Bn \nUGX. Bn \n17.478 \n0.168 \nFrom the analysis, I noted that there was an under absorption of", "metadata": {"headings": [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}, [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.168,156,011.", "metadata": {"headings": [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], "page": 16, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed to the delayed recruitment of teacher. Therefore, the funds that was meant to pay their salaries was remitted back to Treasury. \nValidation of employees on the entity payroll  \nThe District had 1,439 employees on the IPPS/HCM payroll of which  \nThe Accounting 1,277 (88.7%) were fully verified, 6 (0.4%) partially verified, and  \nOfficer should 156 (10.9%) did not show up. In addition, 47 individuals had not \nuse the verified accessed the payroll by end of June 2023. These were captured as  \npayroll as a basis new records in my determination of the District wage bill. \nof updating monthly payrolls The summary of the validation exercise is shown in the table below;  \nfor paying employee  \nDetails \nNo. of Annual base (UGX) \nemoluments. Indivi  \nduals The Accounting Number of staff as per the 1,439  \npayroll (June 2023  \nValidated as follows; \n17,576,929,980 Officer should engage the concerned \nTotal number of staff \n15,803,175,084 Service Commission and verified (complete/fully  \nverified) (A) obtain minute Partially verified(individuals 6 \n32,189,760 extracts within the appropriate whose information availed  \ntime frame for at the physical verification  \nthe validation of did not fulfil all the  \nthe employees by requirements) (B  \nMinistry of Public Not verified (appeared for  \nService.  \nvalidation but not verified) \nThe total number of 109 individuals who did not appear for headcount (no- shows) (D) (Accounted for  \nand not accounted for, \nThe Ministry of 1,741,565,136  \nPublic Service should make arrangements to validate any staff who have been \nObservation = = \nRecommendation documents to confirm their existence and regularity of  \nrecruitment. \nThe Ministry of Public Service The verified employees have been included on the validated \nand the payroll for the District, which has been presented to the \nAccounting Minister of Finance, Planning and Economic Development and \nOfficer should copied to the Ministry of Public Service for further delete this management. category of employees and b) 6 (0.4%) employees appeared for headcount were partially \nthe matter be validated due to lack of minutes/extracts from other Service", "metadata": {"headings": [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}]], "page": 16, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "investigated.", "metadata": {"headings": [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Commissions to support their first appointment.  \nFailure to provide the key pre-requisite documents casts doubt \nThe Accounting on the eligibility of employees. \nOfficer should always liaise with c) Zero (0%) employees on the payroll appeared for validation but \nthe relevant did not satisfy the requirements of the validation exercise, \nstakeholders to hence were not verified. \nensure prompt updates of the d) total of 156(10.9%) employees on the payroll did not appear \npayroll going for the validation and were categorised as follows; \nforward. A follow-up of the i. One (1) employee who did not appear for the headcount were \naffected staff accounted for by the Accounting Officer as being unavailable \nshould because he was on interdiction. \nimmediately be made \nby ii. Seven (7) employees were confirmed to have exited the \nmanagement so District due to death, dismissal, abscondment, retirement, \nas to have them transfer of service, and those who are known to the access the Accounting Officer but failed to appear for validation without", "metadata": {"headings": [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}]], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "justification. \ne) A total of UGX.37,241,807 was paid as salary to 7 employees in question after exit and this is considered a financial loss to Government. \nf) A total of (148) employee did not appear for the head count and could not be accounted for by the Accounting Officer. These have not been considered in the validated payroll. \ng) 47 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the staff were genuinely", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation mn os Recommendation dates of birth, captured in the payroll and data captured by NIRA on Officer  \nshould the National IDs. The information is critical in the identification of an engage the affected individual.  \nstaff and ensure that employee records Inconsistent information undermines the integrity of the District\u2019s are duly updated records and may distort the retirement dates. Where the errors in and brought to the dates of birth increase the length of service, it may lead to the attention of the irregular extension of employee service or cause early retirement Ministry of Public where length of service is shortened.  \nService within a specified timeline for The Accounting Officer explained that the District always maintains  \nappropriate action. the dates of birth that employees declares at the time of joining  \nservice as guided by the Ministry of Public Service. \nFindings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of e The Accounting the payroll including planning, budgeting and payments for the  \nOfficer should period of four years (2019/2020-2022/2023).  \nensure timely reconciliation of I noted that;  \nthe amounts before effecting a) I noted that there were no arrears paid in the year under  \npayments. In review. addition, the amounts over b) Over-remittance of UGX.91,587,333 and under-remittance  \nremitted should of UGX.35,263,975 of statutory deductions were made by  \nthe entity during the period. \nbe followed up with a view of Under remittance of statutory deductions is irregular and \nrecovery. denies the Government the revenue required to deliver  \nservices. In addition, it may lead to financial loss due to  \nfines and penalties imposed. \ne The Accounting Officer should Cc) Over /under remittance of non-statutory deductions of  \nput in place UGX.7,042,951 and UGX.3,713,657, respectively. \ncontrols to Over-remittance constrains resources allocated to pay the \nensure that non- wage bill while under-remittance creates obligations to the \nstatutory  \nDistrict that could result in fines and penalties. deductions are Furthermore, over-remittance creates avenues for always siphoning funds through the creation of fictitious suppliers/", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "accurately", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "beneficiaries in the system.  \ncomputed and promptly paid as d) Misclassification of wage expenditure  \nper the payroll I noted that UGX.1,633,626 paid to 2 staff were charged  \nregister. In on wrong account code(s) contrary to the posting terms.  \naddition, the Misclassification of funds misstates wage expenditure in  \namounts over \nObservation \n\u2018Recommendation \nfinancial loss to government. \ninitiate a process of Delayed removal of staff from payroll resulted into financial loss to deleting names still Government. \non the payroll and effect immediate The Accounting Officer explained that in the FY 2019/2020, this was recovery of excess due to non-availability of the IPPS in the District at the time. payments made. For However, recoveries will be made at the time of paying their staff on transfer of benefits. service, the In FYs 2020/2021-2022/2023, much as it has been stated above Accounting Officer that the retired staff had earned salary even after retiring; gratuity should initiate a was paid less the amount they had earned after retirement.  \nHowever, no evidence of payment was presented for audit process \nof transfer of salary payment to verification.  \ntheir new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}, [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the Entity Staff Establishment  \nDuring the audit, I undertook procedures to review the The Accounting completeness and relevancy of the entity establishment and noted Officer  \nshould that; engage relevant i) Out of 348 approved positions, a total of 145 (42) positions stakeholders  \nto were filled leaving a gap of 203 (58) vacant positions.  \ndevelop and ii) The entity did not have an approved and costed staff implement a costed establishment for primary, secondary and tertiary institutions staff structure for while the staff structure for health facilities issued by Ministry of the District within Health was not incorporated into the district approved the", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], "page": 19, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specific", "metadata": {"headings": [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], "page": 19, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structure.  \ntimeframe. \nThe lack of an approved up-to-date staff structure negatively impairs resource planning and mobilization.  \nThe Accounting Officer acknowledged the finding. \nEMPHASIS OF MATTER  \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nUNRECOVERED YLP AND UWEP FUNDS  \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 725,336,491 as supported by Note (22-d) at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme.There is a risk that these funds may not be recovered from beneficiaries. \n4.0 -IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES: \nAREAS)  \nIn 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", "metadata": {"headings": [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}, [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}]], "page": 19, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "specific", "page": 19, "level": 8}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "specific", "page": 19, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "specific", "page": 19, "level": 8}}]], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant 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. \nKween District received UGX.341,615,041, out of UGX.341,615,041 budgeted (100%) for the financial year 2022/23. Out of the UGX.341,615,041 received, the District spent UGX.341,615,041 (100%) leading to full utilization of funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \n=] Category Activity Planned quantity Actual quantity 1 Rural Water and Construction of \nSanitation Sub-Grant boreholes \n(traditional component) Rehabilitation of boreholes \nRehabilitation  \nof \nGravity flow system  \nProtection of medium 4 4 \nspring wells  \nConstruction of Piped 1 1 Water Supply System", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Borehole", "metadata": {"headings": [{"headings_0": {"content": "(Borehole", "page": 20, "level": 8}}, {"headings_1": {"content": "(DWSSCG)", "page": 20, "level": 1}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pumped)solar", "metadata": {"headings": [{"headings_0": {"content": "Pumped)solar", "page": 20, "level": 8}}, {"headings_1": {"content": "(Borehole", "page": 20, "level": 8}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "powered", "metadata": {"headings": [{"headings_0": {"content": "powered", "page": 20, "level": 2}}, {"headings_1": {"content": "Pumped)solar", "page": 20, "level": 8}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub-Grant Construction of Piped 1  \n1 \n~The two-UGIFT projects (the seed schools in Kaptum and Moyok, staff houses  \n\u00b0  \n~~~ in Atar and Moyok) were allocated water sources.  \nThe 15 implemented projects were included in the Asset register.  \n\u00b0  \nThe 15 projects were fully implemented and were eligible.  \n\u00b0  \nThe 15 implemented projects were derived from the District Five Year  \n\u00b0  \nDevelopment Plan 2020/21-2024/25.  \nThese projects had fifteen (15) sites, out of which I sampled nine (8). They  \n\u00b0  \nwere all functional.  \nDesks and field appraisals were undertaken for all 15 planned projects before  \n\u00b0", "metadata": {"headings": [{"headings_0": {"content": "powered", "page": 20, "level": 2}}, {"headings_1": {"content": "Pumped)solar", "page": 20, "level": 8}}, [{"headings_0": {"content": "powered", "page": 20, "level": 2}}, {"headings_1": {"content": "Pumped)solar", "page": 20, "level": 8}}]], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "powered", "page": 20, "level": 2}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "80 out of 160 (50%) of the existing water sources, and 20 out 20 (100%) of \u00b0  \nthe new sources were tested were found to be suitable for human", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "powered", "page": 20, "level": 2}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Sampled 9 out of the 15 sites of implementation had water user \u00b0  \ncommittees that were functional.  \nAll grant funds were accounted for.  \n\u00b0 \n4.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.1.2.1 Preparation and submission of quarterly report  \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadline for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for 3 of the quarters timely and delayed on one as shown in the table below;  \nNo Details Deadline for Actual date of Comment submission  \nsubmission  \n1 uarter One 10\" October, 2022 10% October,2022 Timely  \n2 uarter Two 10\" January, 2023 10\" January,2023 Timely 3 Quarter Three 10\" April, 2023 4 July, 2023 Delayed  \n4 uarter Four 1 Ot July, 2023 7% July,2023 Timely \nDelayed preparation and submission of quarterly three report causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}, [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 21, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As such, GoW 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. \nKween District received UGX.4,360,113,741, out of UGX.4,360,113,741 budgeted to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 21, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 2}}, [{"headings_0": {"content": "quality.", "page": 21, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ SN |", "metadata": {"headings": [{"headings_0": {"content": "[ SN |", "page": 22, "level": 3}}, {"headings_1": {"content": "quality.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1 \\| Construction of seed school at Kaptum [2 \\| Construction of seed school at Moyok \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations  \noe In the budget allocation for health development, the available funds were allocated 100% to new construction including Geotechnical Investigation on the selected sites for construction of staff houses at Atar and Moyok HC III and Provision of auxiliary structures for support services.  \nThe implemented projects were derived from the district work.  \noe \n4.2.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.2.3 Funding and Absorption  \nOut of the approved budget of UGX.4,360,113,741, the district received UGX.4,360,113,741 (100%) resulting in no short fall; Out of the received funds, UGX.4,175,332,989 (95.8%) was spent, thus leaving UGX.184,780,752 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget Release (UGX) funding absorption \n4.2.4 ~ UGIFT infrastructure Projects implemented:on untitled Land  \nThe PS/ST in a letter dated 04\u00b0 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 eight (8) UGIFT infrastructure projects worth UGX.7,343,395,662 were implemented. Details are in the table below;  \nProject \nLand I Land Size \\| Contract Location (Acres) Amount Construction of Twin house at Moyok Sub- \\| 0.244 HQ \\| 73,603,000", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}, [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Moyok", "metadata": {"headings": [{"headings_0": {"content": "Moyok", "page": 23, "level": 8}}, {"headings_1": {"content": "Activity", "page": 22, "level": 2}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of twin staff house Kitawo Sub- at Terenboy HC III  \ncounty \n1 Arce 191,563,940 \nocr of Moyok HC II to Moyok Sub- \\| 1 acre", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}, [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}], [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}]], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "618,947,797", "metadata": {"headings": [{"headings_0": {"content": "618,947,797", "page": 23, "level": 3}}, {"headings_1": {"content": "county", "page": 23, "level": 1}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HC IIT county  \nConstruction of Seed School Kaptum Sub- 7 Acres", "metadata": {"headings": [{"headings_0": {"content": "618,947,797", "page": 23, "level": 3}}, {"headings_1": {"content": "county", "page": 23, "level": 1}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,851,536,071", "metadata": {"headings": [{"headings_0": {"content": "2,851,536,071", "page": 23, "level": 3}}, {"headings_1": {"content": "618,947,797", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at Kaptum [gent  \nConstruction of Seed School Moyok Sub- 7 Acres  \n2,851,536,071 ] at\\_Moyok \\| county Kwosir 7  \nUpgrade of Benet and Benet  \n2 Acres 1,105,700,000 Kaptum HC II to HC III  \nSub-county  \nKaptum, \u00a5%, acres  \nKaptum sub  \ncounty  \nKitawoi Seed School Kitawoi Sub- 10 Acres 2,028,107,931  \nL  \ncounty  \nUpgrade of Terenboy HCII to Kitawo Sub- 1 Arce", "metadata": {"headings": [{"headings_0": {"content": "2,851,536,071", "page": 23, "level": 3}}, {"headings_1": {"content": "618,947,797", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "473,936,923", "metadata": {"headings": [{"headings_0": {"content": "473,936,923", "page": 23, "level": 3}}, {"headings_1": {"content": "2,851,536,071", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HC III county", "metadata": {"headings": [{"headings_0": {"content": "473,936,923", "page": 23, "level": 3}}, {"headings_1": {"content": "2,851,536,071", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 7,343,395,6622 |", "metadata": {"headings": [{"headings_0": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, {"headings_1": {"content": "473,936,923", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"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 titling of land is being undertaken in phases due to the funding constraint", "metadata": {"headings": [{"headings_0": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, {"headings_1": {"content": "473,936,923", "page": 23, "level": 3}}, [{"headings_0": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, {"headings_1": {"content": "473,936,923", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was advised to source for funding to have the land on which the projects have been implemented titled. \n4.2.5  \nInspection of UGift activities 2022/23 \nSN Project Inspection \u00bb!-Pictorial Evidence Recommendation -  \n---- \nRemarks \nContract Amount The contract  \nmanagement UGX.316,097,246 agreement \nshould fast track \nexpired and it \nthe completion of Amount paid for was not renewed \nthe project both Moyok and Atar looking for a new  \nto inspection date: contractor  \nUGX.67,103,806 \nStaff house at Atar The work at \nI advised the \nstopped at rig \nAccounting Officer At Atar sub county beam level \nto fast track the \nContractor: New \ncompletion of the chapter The site is project abandoned since \nMay 2023 \nThe contract \nagreement expired and it was not renewed \nlooking for a new contractor \nConstruction of seed The contractor is \nThe Accounting \u2014 \npe,  \nschools in Kaptum ahead of > RK \\| Officer was \\|)  \nschedule and has >  \nadvised to ensure \nAt Kaptum sub roofed \nthat the contractor \ncounty fully completes and Contractor: \nhands over the \nTrinity Technical ICT/ Library \nproject as per the Services Ltd block contract \nMultipurpose Hall requirements. The labs \nContract Amount 3 units of staff UGX.5,703,072,142 houses \nAmount paid to  \ninspection date: The toilets are at UGX.3,010,044,798 roofing level \nAt time of \ninspection on 25th October \n2023 two of the \nclassroom blocks \nProject (ee Pictorial Evidence: - ceeineaten) Remarks  \nUGX.5,703,072,142 hall  \nunits of  \nAmount paid to staff houses  \ninspection date:  \nUGX.3,010,044,798 The labs and  \ntoilets \nAs a result, the intended Education and Health service delivery was delayed. The Accounting Officer explained that works would be expedited. \nRecommendation  \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.2.6 The status of implementation of UGIFT activities for Financial year 2021/22  \nA review and physical inspection of UGIFT activities partially/not implemented in the financial year 2021/22 revealed the following; Details are in the table below;  \nProject \\| Photo Inspection Remarks Upgrade of  \nThe structures are complete and Terenboy from HC  \nequipment delivered but not II to HC III  \ncommissioned due to defects \nBy Geomax engineering Itd Contract Amount", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.473,936,923", "metadata": {"headings": [{"headings_0": {"content": "UGX.473,936,923", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of staff house at Terenboy HC II", "metadata": {"headings": [{"headings_0": {"content": "UGX.473,936,923", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kal \u00a9", "metadata": {"headings": [{"headings_0": {"content": "Kal \u00a9", "page": 25, "level": 3}}, {"headings_1": {"content": "UGX.473,936,923", "page": 25, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in Kitawoi Sub  \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Kal \u00a9", "page": 25, "level": 3}}, {"headings_1": {"content": "UGX.473,936,923", "page": 25, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \nAt the time of inspection 25\" October 2023the contactor was still on site rectifying the defects \n\\| \nThe district got funds under UGIFT of UGX.150m which was not enough  \nThe budget to completion was UGX.218m without VAT 258m Retention funds for Kaptum and \n\u201eProject Photo- Inspection-Remarks :  \n-  \nUpgrade of Kaptum  \nThe original was 1.3 Bn for 2 (Kaptum SC) and  \nsites. Amount Advance of 415m Benet (Kwosir  \nDuring implementation on at SC) HC II to  \n45% the site was abandoned HC III \nwhen 279m was not yet recovered.  \nContract Amount  \nThe advance guarantee had UGX.414,417,623 \nexpired The remaining funds for \\|  \nthe works are estimated to cost", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}, [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 26, "level": 3}}, {"headings_1": {"content": "County", "page": 25, "level": 3}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "414,417,623 for two sites  \nThe funds have been secured and", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 26, "level": 3}}, {"headings_1": {"content": "County", "page": 25, "level": 3}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bee", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 26, "level": 2}}, {"headings_1": {"content": "ii", "page": 26, "level": 3}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the new contract is awaiting Unfinished mat ernity at Benet  \ncontract \nsigning", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 26, "level": 2}}, {"headings_1": {"content": "ii", "page": 26, "level": 3}}, [{"headings_0": {"content": "Bee", "page": 26, "level": 2}}, {"headings_1": {"content": "ii", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Unfinishe", "metadata": {"headings": [{"headings_0": {"content": "Unfinishe", "page": 26, "level": 4}}, {"headings_1": {"content": "Bee", "page": 26, "level": 2}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ave \nUnfinished", "metadata": {"headings": [{"headings_0": {"content": "Unfinishe", "page": 26, "level": 4}}, {"headings_1": {"content": "Bee", "page": 26, "level": 2}}, [{"headings_0": {"content": "Unfinishe", "page": 26, "level": 4}}, {"headings_1": {"content": "Bee", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mat", "metadata": {"headings": [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "erni at at ar ean Kaptum a eee ad at  \nSupply of  \ncomputers and  \naccessories in Kitawoi  \nseed school 2020/21. \nMFI \ndocument solutions  \nContract Amount: UGX.153,798,899 Supply of science kits and chemical reagents for Kitawo seed school \nBy Tesla associates) \nContract Amount: UGX.56,000,000 \nComputers furniture the equipment is stores since the labs are not yet complete \nThe labs are complete the gas, water and electricity not installed The science kits and chemical reagents are not kept in a secure place. \n\\| Project  \nInspection Remarks:  \n~\\*~: \n\\| PSS Seon eee Nocti eed Rese  \noes  \ntaff houses not complete but in use \nUnless the above-identified challenges are corrected, there is a risk delays in achieving project objectives in of receipt maternity facilities for the community and staff houses for the health works. \nThe Accounting Officer revealed that management would engage the affected contractors so to address the shortcomings. \nThe Accounting Officer should address the above concerns and ensure timely project", "metadata": {"headings": [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}, [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}]], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the received education development grant of UGX. 255,505,233 for the construction of; two (2) classroom blocks, rehabilitation of one (1) classroom block, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The maintained an up to date asset register of education facilities showing the e \n4.3.2.1 Review of Budgeting and-allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 90.6 % to capital expenditure instead of the required minimum of 95% leading to under allocation by UGX. 11,150,971 (4.4%) while Investment service costs were over allocated by UGX. 11,150,971 (4.4%). \nMain Threshold as Actual Approved Variance Audit Expenditure per the percentage budget remark guidelines (budget) (A-B) \nCapital At least 95% \nUnder \nexpenditure \nallocation \nInvestment More than zero 23,926,233 Over service costs but up to 5% \nAllocation [eta a ee 255/505) 288 \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible activities of monitoring. \nManagement acknowledged the anomaly was attributed to new staff who had not internalised the guidelines and moving forward they would correct the errors. \nI advised the Accounting Officer to ensure staff are inducted/trained before they are assigned duties \n4.3.2.2 Inspection for service delivery under the Education Development Grant  \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project \nInspection \u00b0 \\* \\| Pictorial Evidence \nRecommendation Remarks \nUGX.15,000,000 \nTotal spent:", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.15,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Construction of The classrooms \ne The constructed class 2 classroom are completed \nroom should be put to blocks at however the  \nuse  \nCheborom PS building is not  \nyet in used  \nContractor: Sky Yet the  \nExtra \nclassrooms Enterprises Ltd. being utilized one \nare dilapidated with Amount paid: cracks which UGX.40,179,059 A danger to the pupils The others  \nare", "metadata": {"headings": [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}, [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "temporal", "metadata": {"headings": [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structures \nConstruction of The other 2 classrooms at structures in the \ne The school should be Kapchekwok PS School are \nallocated more temporal and classrooms yet \nthe Contractor: population is big Benet  \nConstruction &", "metadata": {"headings": [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services Ltd. \nAmount paid: hr abe ao  \nX UGX.65,610,652 \nRenovation of 3 The works \ne The school should be classroom were allocated more blocks at Tarak completed in \nclassrooms \nThe Accounting Officer should ensure that the facilities: are fully completed and made - functional in order to improve the much needed service delivery. \n4.4 MICRO SCALE IRRIGATION  \nThe GoU is implementing the micro scale irrigation programme in Kween 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. \nKween District received UGX. 294,825,140, out of UGX.294,826,000 budgeted (99.9 %) to implement the following activities. \nCategory Activity Planned Actual quanti  \nquanti Complementary Awareness for leaders 622 622 services Mobilization/awareness for/of farmers 1,500 1,500 Conduct farm visits \n225 225 Capture expressions of interest/ farmer 341  \n720 registration  \nSetting up demo farms  \n3 3 \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Program was done in accordance with the program guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}, [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}]], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4.1 Positive observations  \noe The funds received were spent 100% on complimentary services broken into Awareness raising for local leaders (max 15%) awareness raising for farmers (min 40%), farm visits (min 15%) and Demonstration sites set up for selected eligible farmers (Max 30%) as per the guidelines issued from the Ministry of Agriculture, animal industry and fisheries for entities under phase II  \noe The funds were spent on eligible activities  \no The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also prepared as required.  \no The budget expenditure codes were aligned to those indicated in the guideline and confirmation of \nand actual  \nin relation to \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder 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 Kween. \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 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": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}, [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], "page": 32, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 34, "level": 1}}, {"headings_1": {"content": "Engineering", "page": 29, "level": 3}}], "page": 34, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that MoFPED released UGX. 1,100,000,000 out of the budgeted UGX. \u00b0 \n1,100,000,000 leading to 100% release.  \nI noted that the training of Master trainers was carried out by the secretariat \u00b0", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 34, "level": 1}}, {"headings_1": {"content": "Engineering", "page": 29, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 34, "level": 1}}, {"headings_1": {"content": "Engineering", "page": 29, "level": 3}}]], "page": 34, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|2 28/04/2023 |", "metadata": {"headings": [{"headings_0": {"content": "|2 28/04/2023 |", "page": 36, "level": 3}}, {"headings_1": {"content": "planned.", "page": 34, "level": 1}}], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,450,000,000_|", "metadata": {"headings": [{"headings_0": {"content": "2,450,000,000_|", "page": 36, "level": 3}}, {"headings_1": {"content": "|2 28/04/2023 |", "page": 36, "level": 3}}], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bank", "metadata": {"headings": [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|3 29/06/2023 \\| 4,800,000,000 bank \n\\| total \\| 10,100,000,000\\| \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved. \nThe Accounting Officer explained that the five SACCOS Kere Kapswama, Korite, Greek River, Nasak and Sismach had Bank Accounts that were not corresponding with the registered names of the SACCOS. This had to be corrected before the funds could be remitted to their bank accounts. \nI advised the Accounting Officer to ensure that the bank accounts for the SACCOs are verified before they are forwarded to the MoFPED. \n4.5 \nReview of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; 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\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide", "metadata": {"headings": [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}, [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201co \u201cA PDM SACCO shall hold~a General meeting to; pass byelaws;- admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e  \ninternal control systems.  \ne 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.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e  \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District/MC/City Council, Parish and SACCO level and made the following", "metadata": {"headings": [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}, [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 37, "level": 1}}, {"headings_1": {"content": "bank", "page": 36, "level": 3}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 37, "level": 1}}, {"headings_1": {"content": "bank", "page": 36, "level": 3}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014-", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 37, "level": 4}}, {"headings_1": {"content": "observations;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1; HLG  \nCore e The HLG Core Implementation I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 37, "level": 4}}, {"headings_1": {"content": "observations;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 2}}, {"headings_1": {"content": "\u2014-", "page": 37, "level": 4}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "team was fully constituted as Officer to ensure that Teams  \nper the guideline.  \nPDM HLG core team is e The District prepared \\| facilitated fully carries out quarterly performance reports their functional.  \nout of 4 quarterly performance", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 2}}, {"headings_1": {"content": "\u2014-", "page": 37, "level": 4}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 37, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 2}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 37, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 2}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communities,", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was Support for the continuous formation of PDM enterprise groups,  \ne There was training of the PDM enterprise groups and SACCOs, and continuous data collection at household and community levels.  \noe I noted that the implementation and setting up structures of PDM (Pillar 7) in \n2 = WEN. - Governance Observations  \nRecommendation--- \nStructure \n(PDC) \nThe PDCs were fully constituted are facilitated to mobilize as per the guideline \nthe community, identify e The PDCs held 3 out 4 quarterly development priorities, meetings. monitor resource e Did not prepare parish priorities utilization and hold and action plans for the FY meetings quarterly", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}, [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 38, "level": 8}}, {"headings_1": {"content": "communities,", "page": 37, "level": 8}}], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The PDCs prepared 3 out 4 quarterly performance reports.  \ne The PDCs received UGX. \n250,000 for each quarter (quarter 2,3 and 4) three quarters instead of Four", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 38, "level": 8}}, {"headings_1": {"content": "communities,", "page": 37, "level": 8}}, [{"headings_0": {"content": "2022/2023.", "page": 38, "level": 8}}, {"headings_1": {"content": "communities,", "page": 37, "level": 8}}]], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The delay in the implementation of pillar 7 led to the delay in the mobilisation of the communities and \nidentification of development priorities, thus undermining the objectives of the PDM. \nThe Accounting Officer attributed this to the of funds delayed release of funds. \nGeneral \ne 1 out of 10 sampled SACCOs did I advised the Accounting Meetings by  \nnot hold a general meeting. \nOfficer to sensitize SACCO \nPDM SACCOs e 9 SACCOs held their first general leaders to ensure AGMs meeting more than 1 month are timely held as per the after their registration.", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}, [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}]], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "byelaws.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e In 9 SACCOs, a\\_ leadership vetting committee was elected and inaugurated  \ne In 9 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved and included in the minutes. \ne 9 PDM SACCOs had training of the PDM SACCO members \nduring the meeting \n4.6 Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}, [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}], [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}], [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}]], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accessing |", "metadata": {"headings": [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in  \nLoans under PRF \u2014 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;  \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate \u00b0 \nToT 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.  \nThe LGs, prior to implementing all the other PDM activities shall train and \u00b0 \ncontinue 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.  \nThe activities at the parish level shall include training of households and \u00b0 \nenterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations;  \nSN Nature of Observations  \nRecommendation training \\_", "metadata": {"headings": [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}, [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the The training of trainers (Core I advised the ToTs and Core PDM Implementation team) was carried out;  \nAccounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The training of trainers was attended to ensure that Teams at HLG level by prescribed cadres  \nconsolidated  \noe The consolidated report was not training reports are prepared and submitted to the PDM prepared  \nand National Coordinator  \nsubmitted to the Secretariat  \nas The District was required to mobilize required participants for the training by the  \nmaster trainers, this was done and  \nreports made by Master Trainers who  \nwere sent by the PDM secretariat.  \nThe Accounting officer explained that  \nthey had no control over the preparation  \nof this report because is an activity  \ncoordinated and carried out the \n4.6.1 Registration of PDM SACC9s and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}]], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Recommendation registration \nLicensing of PDM I noted that all 10 sampled SACCOs I advised the SACCOs Under the were not licensed to take on the Accounting Officer Microfinance \nbusiness of lending under Microfinance to engage the Institutions Money Institutions money lenders act \nrelevant authorities \nLenders Act  \nAs a result, enforcement of recovery of on the matter. PRF from beneficiaries by the PDM  \nSACCOs may be legally challenged  \nleading to loss of funds. \nSN Nature of Observations: ~-  \nRecommendation registration \nto achieve pillar objectives.  \nall members. \nThe Accounting Officer explained that all information/register of households who belong to the PDM SACCO are kept in a parish management information system", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}]], "page": 40, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDMIS).", "metadata": {"headings": [{"headings_0": {"content": "(PDMIS).", "page": 41, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 2}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Signing of PRF According to the PDM focal person, I advised the", "metadata": {"headings": [{"headings_0": {"content": "(PDMIS).", "page": 41, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 2}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 41, "level": 8}}, {"headings_1": {"content": "(PDMIS).", "page": 41, "level": 1}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.1 Bn was transferred to the 10] Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 41, "level": 8}}, {"headings_1": {"content": "(PDMIS).", "page": 41, "level": 1}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 41, "level": 8}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sampled SACCOs after the signing PRF to", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 41, "level": 8}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 41, "level": 8}}, {"headings_1": {"content": "Agreements", "page": 41, "level": 8}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that were inconsistent with provide an explanation", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the LG selected priority for the failure to commodities. implement prioritized \u00b0 71 out of 105 farmer projects. \n\u2018\\| Activity Observations Recoinmeiidation \\| The Accounting Officer explained  \nthat The PDM national secretariat  \nguided that \u201chouseholds or groups  \nof households shall be guided to  \nundertake an enterprise from  \nwithin the 7 priority enterprises for  \nthe country, households shall be  \nasked to confirm their enterprise  \nselection if circumstances have  \nchanged and encouraged to take  \n\\| \nan enterprise with higher returns  \nper acre per annum.\u201d  \nInsurance Policy for I noted that not all the PRF \\| I advised the Farming Enterprises beneficiaries who carried out Accounting Officer to farming enterprises in 10 PDM engage the relevant SACCOs obtained agricultural stakeholders on the insurance policies from UAIS.  \nmatter and sensitize the  \nSACCO Lack of recourse in form of management about the insurance will expose the farming matter.  \nenterprises to the adverse effects  \nof climate change and may result  \ninto failure to recover the loan  \nfunds of the farmers that are not  \ninsured. \nThe Accounting Officer attributed this the beneficiaries mostly being local traders and subsistence farmers therefore not appreciating the need to have an insurance license", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}], "page": 43, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwang AUDITOR GENERAL \nAppendices \nList of Appendices  \n: fix 4: Fully impl ted out-  \nSN Program Sub-program PIAP Output  \nBudget Output Number Total Out- Activities of put fully activities \\_expenditure implemented", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}, [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}], [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}]], "page": 43, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "metadata": {"headings": [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], "page": 44, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and 1 28,499,988 a Capital  \nEducation,Sports Minimum standards met by schools  \nand Monitoring  \nDevelopment  \nand skills  \nand training institutions \n2 01-Agro- 01-Institutional 01041202-Farmers sensitised on 010016-Farmer \n189,502,202 2 Industrializatio Strengthening productivity enhancement mobilisation  \nn and technologies and  \nCoordination  \nsensitisation  \n3 18-Development 01- 1801051103-Functional 000006-Planning 172,138,891 1 Plan  \nDevelopment community information system  \nand Budgeting  \nImplementation Planning, at parish level. services  \nResearch,  \nEvaluation and  \nStatistics \nTotal 390,141,081 4 \n41", "metadata": {"headings": [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}, [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}]], "page": 44, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file