diff --git "a/reports/chunks/Kyegegwa District Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/Kyegegwa District Local Government Report of the Auditor General,2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kyegegwa District Local Government Report of the Auditor General,2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \n\\| ON THE FINANCIAL STATEMENTS OF KYEGEGWA DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OR ya,", "metadata": {"headings": [{"headings_0": {"content": "OR ya,", "page": 1, "level": 3}}], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Cop -Opy", "metadata": {"headings": [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}, [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}], [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ET", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 2, "level": 2}}, {"headings_1": {"content": "Cop -Opy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ii a engere PV OU PR canara iii cea cates neces ect emcees aoscceceranecortrcsescnenmmteaenteaonraremsesctees \nIE AT 1 EEE EEE TEE EEE BE EEE f EEE \n1", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 2, "level": 2}}, {"headings_1": {"content": "Cop -Opy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Eee", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 2, "level": 1}}, {"headings_1": {"content": "ET", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dof\\} TMPLEMENTATIEN BF THE APPROVER B\u00dcDEET \n1", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 2, "level": 1}}, {"headings_1": {"content": "ET", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anne", "metadata": {"headings": [{"headings_0": {"content": "anne", "page": 2, "level": 1}}, {"headings_1": {"content": "Eee", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "20 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \n9", "metadata": {"headings": [{"headings_0": {"content": "anne", "page": 2, "level": 1}}, {"headings_1": {"content": "Eee", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "um", "metadata": {"headings": [{"headings_0": {"content": "um", "page": 2, "level": 1}}, {"headings_1": {"content": "anne", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OTHER MATTER 10 csencais:xeradasiannooneeaneraresnemassnonennuirransnisuonie nine noucekunanncesenad cueny ayia rversvsnreseneeeaenangts 3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 10 3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) ..................... 11 3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "um", "page": 2, "level": 1}}, {"headings_1": {"content": "anne", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ES", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 2, "level": 2}}, {"headings_1": {"content": "um", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 2, "level": 2}}, {"headings_1": {"content": "um", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "ES", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3:3 EDUCATION DEVELOPMENT GRANT esessssssaseucsscsscvctsvessassassassessnesercnavoneecnenerenensenseoneneneansense: 16 3.4 \nDEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP).............. 17 23 MERD SCALE RATEN \n21 euere Pee Te 28", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "ES", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MANAGEMENT'S RESPONSIBILITY FOR THE FINANCTAL STATEMENTS \n28 aussen. AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .........ua. 28 OTHER REPORTING RESPONSIBILITIES ........c.cscssssssssssesessecsssesecossesseessscessvcssecstssusssessesstesaveaveevesees 29 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .u....cssccsccsscssssseesesseeseessessesseseeeee 30 5.0 \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 30 Ble EEE 40 \nList of Acronyms \n\\| \n\u2018Acronym \\| Meaning \u2014 Sa Ss 7 \\| DLG \\| District Local Government \n\\|", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}]], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"Government", "metadata": {"headings": [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": \\|GoU sid of Uganda a \n/HCMS \\| Human Capital \\| Management System : = \u2014\u2014\u2014 \\| ICT and Communication \n\\| Information Technology : \\| INTOSAI \u0131 = \\| International Organization of \u201cSupreme / Audit Institutions ye. pera \n= \\| \nIPPS \\| Integrated Personnel \nand Payroll \nsystem a nn \nInternational Standards of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Institutions EEE", "metadata": {"headings": [{"headings_0": {"content": "Institutions EEE", "page": 3, "level": 3}}, {"headings_1": {"content": "\"Government", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "Institutions EEE", "page": 3, "level": 3}}, {"headings_1": {"content": "\"Government", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAM \u201cLocal Government Financial and", "metadata": {"headings": [{"headings_0": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}, {"headings_1": {"content": "Institutions EEE", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Accounting Manual, IT 7]34OUwW\\*\u201dW \u2018LGFAR Local Government Financial and Accounting Manual, 2007 ee \\|", "metadata": {"headings": [{"headings_0": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}, {"headings_1": {"content": "Institutions EEE", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Authority -", "metadata": {"headings": [{"headings_0": {"content": "Authority -", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nLGPPDA Local Government Procurement and Disposal", "metadata": {"headings": [{"headings_0": {"content": "Authority -", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Public", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 2}}, {"headings_1": {"content": "Authority -", "page": 3, "level": 4}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 2}}, {"headings_1": {"content": "Authority -", "page": 3, "level": 4}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cLLG tee Lower Local Governments ah", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nOO \na i LR . \u201cLocal Revenue \npanel, 'MDAs \u2014s \nMinistries, Departments and Agencies \na MoES OO \\| \\| \nnn Ministry of Education \n\\| \nMoFPED Ministry Finance, Planning \n= of and Economic Development FR i us", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 7 .", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": ". Ministry of Gender, Labour and Social Development \nMoLG ay \\| ae Ministry of Local Government \nNAA National Act \n\\| Audit 7 \n\u2014 \n\u2018 \n\\| \n\\| \\| Tat NTR Non-Tax Revenue \n\\| \nOAG of Auditor General 2 nn \nOffice the \nPBS \\# Program System Eh inca? Ei an", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 7 \na \\| \nPCA \nPayroll Consults Africa \nPDMS 1; \\_Payroll Deduction Management System er ee rt Er 1 \nIPDU- Procurement & \nDisposal Unit 7 oO a 7 = \nDun, \nKr \\_ \nPFMA Public Management Act", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Finance", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nPFMR Public Finance Regulations Oe u", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 2}}, [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PPDPA\\_ Public Procurement & Disposal of \n\\| \nPublic Assets \u2014 \u2014\u2014 ; i \nPS/ST Permanent Secretary Secretary to \n\\| / Treasury a \nOO \nTSA \\| Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}, [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a eee", "metadata": {"headings": [{"headings_0": {"content": "a eee", "page": 3, "level": 3}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SAL Sub Single Account nn nn 2", "metadata": {"headings": [{"headings_0": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}, {"headings_1": {"content": "a eee", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Treasury", "metadata": {"headings": [{"headings_0": {"content": "| Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nEEE", "metadata": {"headings": [{"headings_0": {"content": "| Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UBA", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 3}}, {"headings_1": {"content": "| Treasury", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | Uganda", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Banker\u2019s Association EEE FE Fund i ss\u2014(i\u2018<\u2014C~tw;\u201ds \n. IUCE 2 Uganda Consclidte \n", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}, [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}], [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u00bb \u00abREPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "mn", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF KYEGEGWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kyegegwa 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 Kyegegwa 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": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}, [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kyegegwa 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. \nT 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 Kyegegwa 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}, [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "jurisdiction.", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 1}}, {"headings_1": {"content": "mn", "page": 4, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "During the financial year 2022/2023, the District had a budget of UGX. 56,558,375,624 out of which UGX. 46,226,756,640 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 1}}, {"headings_1": {"content": "mn", "page": 4, "level": 1}}], "page": 5, "document_name": "Kyegegwa 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": "jurisdiction.", "page": 5, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Details \\| Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage) \\| 20,933,568,553 20,933,568,552 100 2 Recurrent (Non-wage) 14,632,276,554 \n3 Development 20,992,530,517 a Total 56,558,375,624 46,226,756,640 \nOut of the total warrants of UGX. 46,226,756,640, I reviewed the utilisation of warrants worth UGX. 34,757,162,141 (75%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \nNie Wage expenditure 20,671,066,416 20,671,066,416 51 Development Response to 7,077,417,324 27,748,483,740 69 Displacement Impacts Project", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DRDIP)", "metadata": {"headings": [{"headings_0": {"content": "(DRDIP)", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "To", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 5, "level": 2}}, {"headings_1": {"content": "(DRDIP)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Education grant - Formerly SFG 791,733,633 28,540,217,373 71 \n4 Microscale irrigation projects 861,494,120 29,401,711,493 73 \n5 UGIFT (Infrastructure) 4,069,707,677 33,471,419,170 83 6 Water development grant (Piped 765,957,012 34,237,376,182 85 water, and Rural water and \nSanitation grant) \n7 Outputs/activities under budget 519,785,959 34,757,162,141 86 \\| performance review (URF Road", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 5, "level": 2}}, {"headings_1": {"content": "(DRDIP)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fund)", "metadata": {"headings": [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total of the utilised warrants \nNo Observation Recommendation 5 Gunde, ieee \n1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG/ planned to collect local The Accounting Officer revenue of UGX. 1,889,374,000 however; by the end of the year, only should \ninstitute UGX. 884,167,158 had been collected representing 47% performance. appropriate strategies to The summary is in the table below and the details \nin Appendix ensure that all the are budgeted revenue is 1: \ncollected. \nSource Approved Actual Variance budget \nCollections \nTax Revenues 649,775,000 362,534,496 287,240,504 Non-Tax 1,239,599,000 521,345,647 718,253,353 Revenues \nTotal 1,889,374,000 884,167,158 1,005,206,842 \\| \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities; \n> Procurement of adequate stationery to cater for departments and Sub Counties in terms of Financial stationery. \nVV ULGA subscriptions. \nSensitization and awareness creation about tree planting. \nV Training of leaders, managers and members of cooperatives \nVV Purchase of Furniture and office equipment like laptops. \nRepair of vehicles \nThe Accounting Officer explained that a Revenue Enhancement Plan for FY 2023/2024 passed by the District Council sitting in June 2023 recommended measures to improve Revenue collections which included intensification of mobilization and sensitization of tax payers. Management is also following up with Local Government Finance Commission to enroll the District on the IRAS which will streamline revenue management and hence improve on performance. \n1.2 \nPerformance of GOU warrants \n; \nThe DLG had an approved budget of UGX. 56,558,375,624 to The Accounting Officer implement the various programmes, out of which UGX. should engage the 46,226,756,640 was warranted resulting in a shortfall of UGX. MoFPED to ensure that 10,331,618,984 representing 82% performance. \nall budgeted funds are warranted. \nThe performance of warrants for each of the programmes is shown in \nthe table below; \nProgramme Approved Warrants % budget \nfundi \nng \nNo Observation Recommendation Private Sector \n54,256,019 46,256,019 8 5 \nDevelopment \nPublic Sector \n16,536,299,651 \nTransformation \n7,321,345 \nTourism Development \nTotal 56,558,375,624 46,226,756,640 \nThe UGX. 10,331,618,984 that was not warranted was meant for the following activities which were either partially or not implemented at", "metadata": {"headings": [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}, [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "all;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Under UNICEF;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Ebola response for child protection.\n2. Enabling environment, prevention and response.\n3. Maternal & neonatal health for child survival and adolescent health.", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Under DRDIP;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Funds for sub projects under environment, livelihood and projects under infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \nPreparation of farmers for irrigation, field visits, workshops and e \ntrainings, procurement of irrigation supply systems for farmers \ne Follow up and support supervision of groups not adequately done. Follow up on recoveries of YLP and UWEP recoveries also affected by insufficient funds \ne Roads maintenance not carried out adequately \ne Projects supervision not adequately carried out", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the development Budget \nperformance was majorly affected by DRDIP releases as out of a \nbudget of Ugx. 11,889,604,253 only Ugx. 7,502,189,201 was released \naccounting for 63%. However, some of these funds have been re- \nvoted in this Financial year to enable implementation of projects as \nplanned. \nOther funds from Donors were not realized as planned because \nfunders run a calendar as opposed to a Fiscal year. \n\u2014 \n1.3 Utilization of Warrants \nOut of the total warrants of UGX. 46,226,756,640 availed during the year, The Accounting Officer UGX. 43,707,074,747 was utilized by the entity resulting in un-utilized should ensure that all warrants of UGX. 2,519,681,893 representing utilization of 95% as shown in warranted funds are the table below; \nutilised in accordance Pragramme Warrants Utilised % with the approved warrants utilis budget. \nation \nNo Observation.. Recommendation ee ere", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}, [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}]], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "one 46,256,015 |", "metadata": {"headings": [{"headings_0": {"content": "one 46,256,015 |", "page": 8, "level": 3}}, {"headings_1": {"content": "all;", "page": 7, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "44,457,682 96", "metadata": {"headings": [{"headings_0": {"content": "one 46,256,015 |", "page": 8, "level": 3}}, {"headings_1": {"content": "all;", "page": 7, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Terme 20,294,625,357 |", "metadata": {"headings": [{"headings_0": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}, {"headings_1": {"content": "one 46,256,015 |", "page": 8, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "39 eng 637,373 102 \\| Tourism Development 7,321,345 \n7,319,800 100", "metadata": {"headings": [{"headings_0": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}, {"headings_1": {"content": "one 46,256,015 |", "page": 8, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| =", "metadata": {"headings": [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46,226,756,640 \n43 797,074,747 95 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nProgramme Warrants Activities affected by the under not \nutilization \nIT \\| All planned agriculture extension Agro - \nservices to farmers were not carried Industratilisa \nout mostly under local revenue as \ntion \nwas not realised and planned Enforcement of environmental protection laws, mobilisation & sensitisation of the community on Natural \nthe dangers of environmental Resources \ndegradation \nDevelopment \nPlan \nImplementati \nTraining of LLGs on development \non \n0.01 \nplanning not carried out Human \nCapital \nDevelopment 1.52 Excess pension was released \nGovernance \nPolitical monitoring not adequately & Security 0.12 carried out \nAs a result of failure to utilise warrants; \ne Political monitoring not adequately carried out \nTraining of LLGs on development planning not carried out \ne \ne All planned agriculture extension services to farmers were not carried out \nThe Accounting Officer did not provide a response. \n\\| 1.4 \nLack of appropriate performance indicators and targets in the \nwork plans \nThe Accounting Officer 11 b of the Public \nis commended for \n\u00ab No Observation \nRecommendation Table showing performance indicators and targets \nCategory No. of No of No.of No of Expe % \nof outpu activi Activi activiti nditur Quant \noutputs ts ties ties es e ificati \nsampl inthe with without Amou on of \ned outp clear clear nt outpu \nuts perfor perfor (UGX) ts \nmanc mance Bn \ne \nindicat \nindica ors and \ntors targets \nand \ntarget \ns \nFully 7 24 24 0 14.08 100% quantified \noutputs \nOutputs not 0 0 0 0 0 0 fully \nuantified \nTotal 7 24 24 \\| O 14.08 100 %", "metadata": {"headings": [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}, [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}]], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], "page": 9, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of seven (7) outputs with twenty-four The Accounting Officer (24) activities worth UGX. 19.9Bn and noted that; \nshould engage the UPDF Engineering Four (4) outputs with eighteen (18) activities worth UGX.3.08Bn Brigade and other were fully implemented. \ncontractors to ensure that pending works are Three (3) outputs with six (6) activities worth UGX.11.02Bn were completed \npartially implemented. Out of the six (6) activities, the entity fully \nimplemented two (2) activities; four (4) activities were partially \nimplemented \nTable showing performance indicators and targets \nCategor No. No of No. of No of No of Expend y of of activiti Activiti activiti activi iture outputs out es in es fully es ties Amount put the implem partiall not (UGX) s outputs ented y imple \nass implem ment ess ented ed \ned \nFully 4 18 18 0 0 3.08Bn impleme \nnted \nNo Observation...... Recommendation... \u201c", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}]], "page": 9, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction of Kabweeza HC III\n2. Construction of Ruyonza Seed secondary school\n3. Completion of Rwentuuha Seed school", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Refer to Appendix 2 for details \nThe Accounting Officer explained as follows; \na) Construction of Kabweeza HC III", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- There was delayed procurement of a contractor due to a Presidential directive to use UPDF Construction brigade, which was later declined. When the procurement process started, the contract was signed in May 2022 which led to sweeping away the funds at the end of FY 2021/2022. \nUnfortunately, there were delays in re-voting of the funds by MoFPED in FY 2022/2023 due to late approval by Parliament dated May 2023. This delayed the utilization and completion of work by the contractor. However, work is at 97% of completion.", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "b) Construction of Ruyonza Seed secondary school \nThere was delayed procurement of a contractor due to a Presidential directive to use UPDF Construction brigade, which was later declined. When the procurement process started, the contract was signed in May 2022 which led to sweeping away the funds at the end of FY 2021/2022. \nUnfortunately, there was delays in re-voting of the funds by MoFPED in FY 2022/2023 due to late approval by Parliament dated May 2023. \nThis delayed the utilization and completion of work by the contractor. However, work is at 54 % of completion. \nc) Completion of Rwentuuha Seed school \nCovid -19 affected the completion of construction of the school. Later, the Contractor abandoned work which was reported to the line Ministry due to delayed re-voting of the funds worth 196,348,898/=. Unfortunately, the supplementary budget was not enough. We engaged MoES which provided sufficient funds. A new contract was awarded. \n1.6 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and \nof \nthe \nProgramm~ \\| Activity - Source of Total Pictorial Summary of Audit \ne details funds expendit evidence findings conclusion ure \n(Time, \n(UGX) \nQuality, Quantity, Cost and Functionalit \nIntegrated Mechanized URF \n0.028 \\| \u201eee, \nAt the time of Complete Transport maintenance inspection, works Infrastructur of 7 km of \nroad works \ne And Kamutumi- were Services Kyegaike- substantially Rwentamag \ncomplete \na-Barwenda however bush road \\| clearing was LN) not fully done. \nMechanized URF \n0.064 \\| f\u00b0\u201d 4 At the time of Complete maintenance \\| inspection, works of 28 km of \n\\| works were Migongwe \nsubstantially \n\\| \nMigamba- \\| complete. \\| \nRwentuha \nroad \\| I 0.092 \nRecommendation \nThe Accounting Officer is commended for ensuring the sampled road works are", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "complete.", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 11, "level": 1}}, {"headings_1": {"content": "|_|", "page": 9, "level": 4}}], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.6.2 The service delivery under focus areas \nI sampled fourteen (14) out of Twenty-two (22) activities in Five (5) focus areas with a total expenditure of UGX. 13,444,540,089 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \n\\| Key recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 11, "level": 1}}, {"headings_1": {"content": "|_|", "page": 9, "level": 4}}, [{"headings_0": {"content": "complete.", "page": 11, "level": 1}}, {"headings_1": {"content": "|_|", "page": 9, "level": 4}}]], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EE", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 11, "level": 1}}, {"headings_1": {"content": "complete.", "page": 11, "level": 1}}], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development solar water systems \ne The Accounting Officer should ensure that all the grant water projects are This derails the overall objective of \nsafeguarded to maintain ensuring access to safe and clean \ntheir \nfunctionality. \nwater for all. \nEducation \ne All planned projects were fully", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 11, "level": 1}}, {"headings_1": {"content": "complete.", "page": 11, "level": 1}}, [{"headings_0": {"content": "EE", "page": 11, "level": 1}}, {"headings_1": {"content": "complete.", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "De\u00e9velupiienil", "metadata": {"headings": [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "inipleneniled. \nGrant \nThis positively affected Education \nwere still on-going: passed the \nare always completed on planned end date. \ntime. \nEducation service delivery to the \nbeneficiaries has been delayed. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \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 special audit; \nKyegegwa DLG had a wage budget of UGX 20,933,568,553, out of which UGX. 18,777,814,929 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation \n\\| Recommendation \n2.1 Utilization of the Wage Budget \nThe Accounting should The DLG had an approved wage budget of UGX. 14,534,656,441, ensure that wage is and obtained supplementary funding of UGX. 6,398,912,112 fully utilized as resulting into a revised wage budget of UGX. 20,933,568,553 which planned. \nwas all warranted. \nOut of the total warrants, UGX. 18,777,814,929 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,155,753,623 representing utilization of 90% as summarized in the table below and further in Appendix 3 \nApproved Revised Warran Payments Unspent", "metadata": {"headings": [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}, [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], "page": 12, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget ts UGX. UGX. Bn Balance UGX. Bn UGX. Bn \nUGX. Bn Bn \n20,933 18,777 \\| \ndetails before writing to the permanent secretary,;-Ministry of Public \nService, to effect changes, since the ministry reserved and restricted \nthe rights on the IPPS for change/correcting employee details. \na) Findings from Other Special Audit Procedures \nThe Accounting Officer I undertook other special audit procedures to review the accuracy of should put in place the payroll including planning, budgeting and payments for the controls to ensure that period of four years (2019/2020-2022/2023). \nnon-statutory deductions are always I noted that; \naccurately computed a) Under-remittance of UGX.1,001,357 of non-statutory and promptly paid as deductions were made by the entity during the period. \nper the payroll register. \nThe Accounting Officer responded that reconciliation of payments, that is salary, deduction and pension are always done on a monthly basis, only that due to the limited budget, annual increments are not usually done effectively by Ministry of Public Service, since this is done automatically by the ministry and in some cases its done by the Vote on the request of the staff, putting into consideration the availability of the wage bill. \nHowever, at the end of every financial year staff are always called upon to submit their claims, for onward submission to the Ministry of Finance for consideration. \nb) Review of the Entity Staff Establishment \nThe Accounting Officer During the audit, I undertook procedures to review the should engage the completeness and relevancy of the entity establishment and noted District \nService that; Commission, Ministry", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of 133 approved positions, a total of 73 positions were of Public Service and filled leaving a gap of 60 vacant positions. \nMoFPED to have these positions filled and also ii) The entity did not have an approved and costed staff to develop and establishment for primary, secondary and tertiary institutions implement a\\_ costed while the staff structure for health facilities issued by Ministry staff structure for the of Health was not incorporated into the district approved District. \nstructure. \nThe Accounting Officer responded that the Ministry of Public Service was engaged last financial year 2022/2023, but due to wage shortfall, the request to recruit was not granted, but more efforts are being made, like filling on replacement basis. \nThe Accounting Officer pledged to engage the Ministry of Education and Sports as well as Ministry of Public Service to develop a staff structure for Education, the District has been using the guidelines issued by the Ministry of Cducation and Sports of 1:40 ratio. \n3.1 \nDistrict-Rural Water Supply and Sanitation Conditional Grant (DWSSCG)- 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. \nKyegegwa District received UGX 808,512,712, that was all budgeted (100%) for the financial year 2022/23. Out of the UGX 808,512,712 received, the District spent UGX-765,957,012 (95%) leading to un-utilized funds of UGX 42,555,700. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned uantit 1 Rural Water and Construction of boreholes \nSanitation Sub- Rehabilitation of boreholes \nGrant Extension of mini-solar (traditional piped water systems", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}, [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "i)", "page": 13, "level": 3}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Construction of Ntuntu Sub-Grant piped water scheme in", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "i)", "page": 13, "level": 3}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 14, "level": 2}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kigambo", "metadata": {"headings": [{"headings_0": {"content": "Kigambo", "page": 14, "level": 2}}, {"headings_1": {"content": "(UgIFT", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "Kigambo", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "Kigambo", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All water \nwere constructed on land for which the District had \n3.1.2\u00b0 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.1.2.1 Absorption \nI reviewed the budget performance of Kyegegwa DLG and noted the following; \nOut of the funds received of UGX. 508,627,997 (63%) meant for the Rural Water e \nand Sanitation Sub-Grant (traditional component), UGX. 466,072,297 (92%) was spent leaving UGX. 42,555,700 (8%) un-utilize. And out of funds received of UGX. 299,884,715 (37%) meant for Piped Water Sub-Grant (UgIFT component), all of it (100%) was spent as shown in the fable below; \nCategory Approved Release Expenditure % Estimate", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Absorpti", "metadata": {"headings": [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 15, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on \n(A) (UGX) (B) (UGX) (C) (UGX) (B-C) UGX \n1 Rural Water 508,627,997 508,627,997 466,072,297 42,555,700 92% and \nSanitation Sub-Grant (traditional \nPiped Water 299,884,715 299,884,715 299,884,715 \n100% \nSub-Grant (UgIFT \nThe Accounting Officer explained that the un-utilized Development Grant was for the retention of the contractor MSR TECHNOLOGIES LTD who drilled the boreholes in the \nFY2021/22 who failed to request for this payment. \nRecommendation \nThe Accounting Officer should always ensure that released funds are fully absorbed as budgeted. \n3.1.2.2 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation quidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \ni reviewed: the implementation of the Grant activities and noted the following; --- ---: I carried out physical inspections on the 19\" September 2023 on ten (10) newly oe \nconstructed water facilities to assess indicators of service delivery. I observed that eight (08) water facilities were functional while two (02) were not functional. Details are in Appendix 4 \nThis led to loss of funds which derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that these were minor malfunctions during the defects liability period and hadn\u2019t been reported by the users to the water department to call the contractors to fix them. We immediately called the contractors and fixed the defects", "metadata": {"headings": [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all the water projects are safeguarded to maintain their functionality. \ne Only 60 (6.5%) of the existing water sources were tested contrary to the standard requirement of 20%, while 4 (80%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 20% of the existing water sources and 15% of the new water sources were not suitable for human consumption. This is shown in the table below \nSN ategory Number Percentage Number Percentage Percentag Percentage of water required to tested actually e untested of tested sources be tested tested water (a) (b) (a-b) sources suitable for \n1 Existing 560 20% 100 rojects \\|? \n2 New 100% 5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}]], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population \nAs such, GoU introduced the UGiFT\\*program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKyegegwa District received UGX 4,274,914,346, 100% of the budgeted funds to implement the programme. The following activities were undertaken; \nSN Activity Planned", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}, [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}]], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], "page": 17, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "quantit 1 Completion of Rwentuuha seed school \n100 \n2 Construction of Ruyonza seed school \n100% \n[3\\_ Completion of Kabweeza HCIII \n100% \n4 Purchase of medical equipment for Kabweeza \n1 \nHCII \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; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; o All funds were received as budgeted. \noe Only budgeted activities were implemented. \nThe entity had obtained a no-objection of planned investments from MOH for o \nKabweeza HC III. \noe UGIFT projects were implemented on titled land. \no WHT was deducted from UGIFT payments. \n3.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.2.3 Budget \n3.2.3.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nUpgrade and new Maximum 60% ~ - Sa 1,748,063,848 \nOver construction including Allocation Geotechnical \nInvestigation on the \nselected site \nMaintenance \nof \nbuildings \nCompletion \nof \nunfinished structures \nProvision of auxiliary \nstructures for support \nservices \n2068063848 \\| \\| \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}, [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}]], "page": 17, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 17, "level": 2}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that these funds were allocated centrally where the Accounting Officer & DHO were not involved but instead hybrid Procurement was used. Therefore, it was not our mandate to change the allocation which was put in place by MOH.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 17, "level": 2}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should always comply with the grant guidelines and allocate all the budget percentages as per the guidelines to avoid negative impacts on the achievement of the intended health services. \n3.2.3.2 Funding and Absorption \nOut of the approved budget of UGX 4,274,914,346, which the District fully realized, a sum of UGX 4,069,707,677 (95%) was spent, leaving a balance of UGX 205,206,669 unutilized. Details are in the table below; \nDetails Approved Warrants/ Release \nUnder \nbudget (UGX) \\_(UGX) absorption sis (UGX) u \\| \\_ (A) \n(B) \nCapital 4,274,914,346 4,274,914,346 4,069,707,677 development", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ta EEE", "metadata": {"headings": [{"headings_0": {"content": "Ta EEE", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4,274,914,346 4,274,914,346 4,069,707,677 Po \n\\* However, this Financial Year the Medical Equipment which were\u2019 not:delivered last Financial Year was delivered and the process of payment is almost done.", "metadata": {"headings": [{"headings_0": {"content": "Ta EEE", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "Ta EEE", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting officer should ensure that funds are absorbed as budgeted to enable effective service delivery through project implementation. \n3.2.4 Implementation of UGIFT activities \n3.2.4.1 Inspection of UGIFT projects \nI conducted physical inspections of two (2) UGIFT projects implemented at UGX. 4,555,122,828 on 19 September 2023 to assess service delivery indicators. I observed the following as summarised in Appendix 5 \n3.3 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 District received education development grant of UGX. 795,586,267 for the construction of; five (5) classroom blocks, eight (8) 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: \n3.3.1 Positive observations \nI noted the following areas were management had commendable performance; \no The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \no The Local Government incorporated education development grants project activities into the district plans and budgetary framework. \no All the projects/programs under the Education Development Grant were screened fur likely erivirurinernilal aiid sucidl ittipacls, liad enviroment did sucidl management plans and implemented the prescribed mitigation measures. \n34 -DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \nKyegegwa\\_ District received UGX 7,502,189,201, out of UGX 11,889,605,023 budgeted (63%) for the financial year 2022/23. Out of the UGX 7,502,189,201 received, the District spent UGX 7,077,417,324 (94%) leading to un-utilized funds of UGX 424,771,877. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Project Component Variance \n1 \nSocial and Economic Services Infrastructure 2 Sustainable Environmental Management \n3 Livelihoods Program \nI designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. \nThe following were my observations; \n3.4.1 Positive observations \nI noted the following areas were management had commendable performance; \ne All sub projects were screened for likely environmental and social impacts. \ne Community Procurement Committees (CPCs) of subprojects under SESI sub component sought guidance from the district procurement officers in the evaluation and award of infrastructural contracts. \ne All funded subprojects were approved for funding by OPM. \noe All subprojects were monitored by the contract managers. \noe CPMCs prepare and submit monthly subproject progress and financial reports. \n3.4.2 Areas of improvement \nIT noted the following areas were the District needs improvement; \nUGX 4,387,415,822. Out of the total receipts, only UGX \u00b07,077,417;324: (94%) was disbursed to the sub projects, resulting in an undisbursed funds of UGX 424,771,877 (6%) as shown in the table below: \nSN Purpose Budgeted Released Variance\u2019 in Expenditure Unabsorbed amount UGX amount by releases \nOPM UGX", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Social and 10,894,750,561 6,472,955,417 4,421,795,144 6,048,183,540 424,771,877 Economic \nServices \nInfrastructure \n2 Sustainable 770,935,285 553,386,125 217,549,160 553,386,125 Environmental \nManagement \n3 Livelihoods - 288,900,000 (288,900,000) 288,900,000 \nProgram \n4 DRDIP 223,919,177 186,947,659 36,971,518 186,947,659 \nOperations \n\\| \nTotal \n11,889,605,023 \\|7,502,189,201 4,387,415,822 \\|7,077,417,324 424,771,877 \nThe Accounting Officer attributed this to delayed release of supplementary funds received towards the close of the financial year affected implementation of activities and hence an under absorption of funds. \nFailure to absorb released funds affects the attainment of the program objective of providing support to the poor and vulnerable people in the refugee hosting areas \nRecommendation \nThe Accounting Officer should liaise with the relevant authorities to ensure funds are sent on time. MoFPED should always release the supplementary funds timely to keep momentum of ongoing projects \n3.4.2.2 Non-functional subprojects (Idle Sub projects) \nSection 3.2(a) of the DRDIP Operation Manual, 2019 provides that only those subprojects which are currently functioning and/or have recurrent budget for staff and materials provided by the respective administration will be supported. This is to ensure the sustainability of the interventions. \nI noted funding totalling UGX 350,000,000 to 1 subproject in health centres whose construction was completed but were non-functional because they had not received medical equipment required to operationalize them. These projects were funded in and have not been commissioned even after their \nSee details \nThe Accounting Officer explained that by the time they completed construction ofthe-- - + --- facility, Government had phased out HCIIs. The facility does not have a Laboratory, \nin patient, maternity, staff house and placenta pit to qualify it for a HCIII. \nWith only OPD at Nkaakwa HCII, Hapuuyo HCIII the nearest facility offers health \nservices to the community by sending their staff on scheduled dates. \nGoing forward, we have planned to construct a Maternity ward in FY 2024/2025.", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}, [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}]], "page": 21, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], "page": 22, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Health to get the required medical equipment to operationalize the health centre. \n3.4.2.3 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \noe Out of 14 Infrastructure subprojects 6 (43%) subprojects worth UGX 129,746,325 were fully implemented and 8 (57%) subprojects worth UGX 5,918,437,215 were partially implemented. \noe Out of 7 Livelihood subprojects, all (100%) subprojects worth UGX 288,900,000 were partially implemented. \noe Out of 11 sustainable environment management subprojects, all (100%) subprojects worth UGX 553,386,125 were partially implemented. \nFor infrastructure projects, the Accounting Officer explained that DRDIP uses Community based mode of selecting projects from communities, passed by Sub County TPC, District TPC, and District Executive Committee and then submitted to OPM/DRDIP for allocation and approval. However, not all Sub projects submitted were approved hence the difference in funds received for sub projects. Those that received funding are either completed or on-going. \nUnder livelihoods programs, the Accounting Officer explained that the sub projects are on-going, trainings and monitoring are being conducted. \nFor sustainable environmental management component, the Accounting Officer explained that all the 11 sub project groups received funds worth Ugx. 553,386,125 \nI reviewed the DRDIF-MiS of the district, and noted that accountability of UGX. 1,560,849,659 spent within the year was yet to be input. Details are in the table below; \nSn Project Amount Spent MIS Variance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX) Accountability (UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dL. Livelihoods Support Program 288,900,000 153,117,000 135,783,000 SENRM 553,386,125 398,438,010 154,948,115", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Social and Economic Services and 6,048,183,540 4,778,064,996 1,270,118,544 Infrastructure (SESI) \nTotal 6,890,469,665 5,329,620,006 1,560,849,659", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "There is a risk that funds were misappropriated. \nThe Accounting Officer explained that submissions of accountabilities were made. However, there have been system challenges as below; \nAt disbursement, the projects are captured twice. \nWhile other disbursements have been made but are not captured on the system. Limited skills and network challenges affect effective operation of the system. \nAnd this has affected the rate of accountabilities. \nHowever, follow up with DRDIP MIS Focal person has been made but has not solved the challenges on the system. \nRecommendation \nThe Accounting Officer should liaise with the relevant authorities in OPM to resolve issues pertaining to the DRDIP-MIS. \n3.4.2.5 Inspection for service deliver 2022/23 \nrojects implemented in FY 2021/22 and \nI sampled one (1) Sub projects/Sub groups with a total expenditure of UGX 478,087,700 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; \nS Sub Details of findings Pictorial Evidence ecommendation(s) N project/Sub \nContractor: \nIncomplete staff house, only \\| Shize Venture \\_exterior isworkedon. \\| Ltd \nContract \namount: UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "703,938,973", "metadata": {"headings": [{"headings_0": {"content": "703,938,973", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 3}}], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount \npaid to inspection date: UGX", "metadata": {"headings": [{"headings_0": {"content": "703,938,973", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 3}}], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "478,087,70", "metadata": {"headings": [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \n\\* DEE Pe RREN. ANS En Incomplete latrine \n3.5 MICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Kyegegwa 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. \nKyegegwa District received UGX 2,356,878,038, which was all budgeted for (100%) to implement the following activities. \nSN Category Activity Planned Actual quantity quantity 1 Capital Development (micro Installation of irrigation 33 \n33 \nscale irrigation equipment) equipment \n2 Complementary Services Training of farmers 100% 100% Setting up demo farms \n100% 100% \\| Awareness of political leaders 100% 100% \\| \nProcurement monitoring and 100% 100% supervision of irrigation \nequipment installation \nAwareness of farmers 100% \\| Conducting farm visits \n100% 100% \no Program-expenditure was budgeted within the required allocations as provided by the guidelines. \no The District did not spend on any ineligible program activities. \noe Outputs for complementary activities were adequately quantified in the work", "metadata": {"headings": [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}, [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}]], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o At the time of audit inspections, 33 out of 33 planned irrigation equipment had been delivered to selected farmers who had all paid co-funding. \nThere was no diversion of co-payment funds from the farmers to non-micro scale e \nirrigation program activities. \ne The suppliers offered training and technical support to all the farmers during the warranty period. \n3.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n3.5.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "plan.", "page": 25, "level": 1}}], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The District received all the budgeted funds of UGX:2,356,878,038. \noe Out of the total program receipts of UGX. 2,356,878,038, UGX. 861,494,120 (37%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 1,495,383,918 (63%). Details are in the table below. \nRevised Warrants/ Total Variance budget Release expenditure", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "plan.", "page": 25, "level": 1}}, [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "plan.", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per payment \nD= (B-C) (D/B) \n\\| a 548,814,221 1 61,175,700 487,638,521 \n11 1,097,615,412 92,939,178 1,004,676,234 8 LY 710,448,405 707,379,242 3,069,163 99 2,356,891,067 2,356,878,038 861,494,120 1,495,383,918 \n4.0 Other Entity Specific Findings 4.1 Lack of land titles \nInstruction 16.3.1 of the Treasury Instruction, 2017 requires the Accounting Officer of an institution to take full responsibility and ensure that proper control systems exist for the proper management of noncurrent assets and that preventative mechanism are in place to eliminate theft, losses, wastage and misuse. Regulation 58 (4) of the LGFAR 2007 requires that the properties, and assets of a local government, shall be properly registered, titles issued, and valued and that requirement shall apply to both movable and immovable properties and assets and it shall constitute a fixed asset register. \nFurthermore, Instruction 16.13.11 of the Treasury Instruction, 2017 states for land, a government entity shall be considered to have control if it has the title. If the government entity does not have title to the land, the entity shall not be considered to have control. \nKyegegwa District has a total of 137 pieces of land, of which 24 have land titles, and the remaining 113 have no land titles including where the District headquarters are located. Appendix 6 Refers \nThe absence of ownership deeds affects the management and control functions of the District over the security of the land as it is exposed to a risk of encroachment and land disputes. \nThe Accounting Officer explained that the process of titling these pieces of land is on- going with most pieces at different levels.", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}, [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], "page": 26, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that titles to the land are secured so as to have full control over it. \n4.2 Staff with forged Academic Documents \nSection 34(2) of the Accountants Act 2013 requires that, \u2018All heads of accounts, finance and internal audit in public and private sector entities, with public interest, shall be members of the Institute in accordance with the regulations made under this \nFor'the financial year under review, I noted that UGX 19,475,781 was paid'to the 2\u00b0\" staff. Details in the table below; \nNO. NAME TITLE Date of first Amount paid appointment \nduring the year Kasemiire Eunice Senior Internal 21\\* May,2021", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10,125,519", "metadata": {"headings": [{"headings_0": {"content": "10,125,519", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 8}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \nAuditor \n\\| \n2 Nahabwe Senior 15\" March, 2022 9,350,262 Promise", "metadata": {"headings": [{"headings_0": {"content": "10,125,519", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 8}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Treasurer/Senior", "metadata": {"headings": [{"headings_0": {"content": "Treasurer/Senior", "page": 27, "level": 2}}, {"headings_1": {"content": "10,125,519", "page": 27, "level": 2}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Finance Officer", "metadata": {"headings": [{"headings_0": {"content": "Treasurer/Senior", "page": 27, "level": 2}}, {"headings_1": {"content": "10,125,519", "page": 27, "level": 2}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TOTAL 19,475,781", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is a risk that these employees do not possess the required competence for the occupied positions. \nThe Accounting Officer explained that the two staff in question; Ms Kasemiire Eunice, the Senior Internal Auditor holds a Bachelor\u2019s Degree of Business Administration from Nkumba University and Nahabwe Promise, Senior Treasure, holds a Bachelor\u2019s Degree of Business Administration from Uganda Christian University. As a corrective Measure a submission has been made to District Service Commission, for Demotion since they lacked Full CPA as a requirement for Senior Positions, which action forced them to resign from Work. \nRecommendation \nThe Accounting Officer should always ensure that Academic documents of staff are properly verified. \n4.3 KYEGEGWA DISTRICT HOSPITAL \n4.3.1 Management of Essential Medicines and Health Supplies in Health Facilities \nSection 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, right time, and at the right cost. \nD\u00e4te-ordered - \\| Order Delivery Dates \nLead time --- -\\|--- deadline deadline delivered (delays) Cycle 1 \n27/7/2022 2/9/2022 27/9/2022 & 25 Days & 60", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}, [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4/10/2022", "metadata": {"headings": [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "days \nCycle 2 \n22/9/2022 31/10/2022 19/12/2022 & 49 days & 58 28/12/2022 days Cycle 3 18/11/2022 22/12/2022 19/5/2023 148 days Cycle 4 16/1/2023 22/2/2023 19/5/2023 86 days Cycle 5 \u2014\\_\\_\\| 14/3/2023 20/4/2023 \\| 19/5/2023 60 days \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer attributed the delayed Deliveries of Drugs to late release of Funds by Ministry of Finance to NMS as evidenced by communications from NMS dated 15/12/2022 and 2nd May 2023. Currently NMS has a mandated delivery schedule for HC II & HC III to be quarterly from Monthly Basis as a catch up plan to improve on procurement, packaging & Delivery to the Hospital on Bi-monthly basis since IIs & IIIs will be worked on quarterly.", "metadata": {"headings": [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}], [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}]], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital. \nb. Expired Drugs \nExamination of end-of-year stock balances for essential medicines and a physical inspection of drug stores on 4/10/2023 revealed that the hospital had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. Details in table below; \nItem Description Purpose uantity Expiry date ABC/3TC 600 mg/300 mg Managing HIV \n148,500 30/6/2023 tablet \ninfections \nABC/3TC /DTG Managing HIV 1,200 30/6/2023 600mg/300mg/50 mg infections \ntablet \nCrystal Violet 2% solution Primary staining in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/6/2023", "metadata": {"headings": [{"headings_0": {"content": "30/6/2023", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "gram staining Gram\u2019s iodine solution Mordant in gram", "metadata": {"headings": [{"headings_0": {"content": "30/6/2023", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/6/2023", "metadata": {"headings": [{"headings_0": {"content": "30/6/2023", "page": 28, "level": 2}}, {"headings_1": {"content": "30/6/2023", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(100ml)", "metadata": {"headings": [{"headings_0": {"content": "(100ml)", "page": 28, "level": 3}}, {"headings_1": {"content": "30/6/2023", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "staining", "metadata": {"headings": [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should ensure timely disposal of expired drugs rather than being kept in a designated holding area. \nC. \nStock-Outs and Non-Delivery of Medicines and Medical Supplies \nAn interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs as detailed in appendices 7a & 7b \nDrug stock-outs are not only detrimental to the life of patients who need these drugs but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. \nThe Accounting Officer attributed the stock outs in Kyegegwa Hospital to failure to adjust the Budget for drugs from HCIV to General Hospital. However, in this current FY 2023/24 the Budget has been adjusted for drugs from UGX. 19,002,340 to \nUGX. 30,000,900. \nRecommendation \nManagement should follow up the increment of the budget of drugs with the relevant authorities \n4.3.2 in Understaffing Facilities \nSection 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public service detailing out the staff structures that need to be adequately filled for efficient and effective service", "metadata": {"headings": [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}, [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}]], "page": 29, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], "page": 29, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Section 3.5.2. of the same Service Delivery Standards, provides that the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. \nI noted that out of the district hospital approved structure of 188 staff, only 74 (39%) were at the facility implying a shortage of 114 (61 %). Some of the unfilled positions were in critical sections like Aesthetics section which may lead to inappropriate incubation of patients before surgery. \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to \nI observed that the Hospital had two (2) generators that were non-functional as per pictures below; \nGenerator not operational due to the faulty charging \nsystem for the battery \nGenerator not operational due the breakdown of the control panel \nThe Accounting Officer attributed the matter to lack of resources for maintenance services.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}], "page": 30, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry of Health to ensure that such equipment\u2019s are repaired and put to the intended purposes. \noe Idle Medical Equipment \nSection 5.17 of the Health Sector Service Standards and Service Delivery Standards 2016, requires that medical equipment is made available and properly maintained. \nA physical inspection of the hospital\u2019s equipment revealed that the \na colposcopy machine that was donated to it by Baylor college of medicine meant for cancer screening has never been put to use due to lack of laptop to complete its functionality. \nFailure to make use of available equipment denied the community of proper health service delivery and may render them obsolete over time. \nThe Accounting Officer explained that the equipment is idle due to a missing components.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Is SSS ==]", "metadata": {"headings": [{"headings_0": {"content": "Is SSS ==]", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Floor due for titing to handle \u201cal : postnatal cases", "metadata": {"headings": [{"headings_0": {"content": "Is SSS ==]", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PATIL) \\", "metadata": {"headings": [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should engage the relevant authorities to obtain funding to renovate such buildings. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \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 Kyegegwa DLG. \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 the financial the Officer is for the \n~- -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": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}, [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}]], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe", "metadata": {"headings": [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}, [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}]], "page": 32, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 34, "level": 2}}, {"headings_1": {"content": "PATIL) \\", "page": 31, "level": 4}}], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. \noe Training of local experts was carried out. \noe Training of households and enterprise group leaders was carried out. \ne The 10 sampled SACCOs were all registered under the the Cooperative Societies Act. \neo UGX. 8,100,000,000 was transferred to all SACCOs with evidence of submission of attestation form to the Secretariat. This ensured that only SACCOs that met the minimum requirements for operation were funded. \ne All the PDM SACCOs held general meetings and operated with fully constituted board of members. \noe 174 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 34, "level": 2}}, {"headings_1": {"content": "PATIL) \\", "page": 31, "level": 4}}], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the 81 parishes in Kyegegwa District carried out wealth ranking of households. e \n5.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed the Kyegegwa District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}, [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], "page": 35, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties/ Divisions/Town Councils are identified and incorporated in the DLG\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. 53:12 Delayed Release of Funds to PDM SACCOs Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; o 3 SACCOs received a sum of UGX. 275,000,000 instead of UGX 75,000,000 in the 4\" Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 2 SACCOs received all the disbursement for the previous quarters in the 4\" quarter. Details in Appendix 8 Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting Officers explained that the mandate to release funds lies with the MoFPED. Recommendation I informed the Accounting Officer that the matter will be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation. 5.4 Review of the PDM Governance Structures The PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government overseeing and coordinating the develspment:~activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. 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. Each Parish shall have a PDM SACCO and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Parish I reviewed the The Accounting The Accounting Development operations of the PDC Officer explained Officer should ensure Committees \nin the 10 sampled PDM that management \\| that PDCs prepare and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCOS, and noted the acknowledges the develop \nparish following; \nobservation and priorities in the e Parish priorities the staff is hereby prescribed format. and action instructed to \nplans for the FY further undertake \n2022/2023 participatory \nwere not processes and \nprepared by 4 procedures in \nPDCs. nature to guide \nDetails in Appendix 9 the PDC and \nSACCO BOD to \nundertake the \nprocess to its \nstructures \u00b0 \u201c~~ \u201cto\u201d", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "support", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 36, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "community for sustainable Social Economic transformation.", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 36, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. PDM SACCO e 10 PDM SACCOs with The Accounting The", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 36, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "support", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Board \nfully constituted Officer explained Officer should ensure Boards did not hold that expression of that board members Board interest was done fill in the expression of regular \nin writing the interest forms before", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "support", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "support", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "application for the they are elected. o The members of the post to the BOD \nboard did not fill in posts as per the \nexpression of interest Co-operation Act \nforms prior to being as amended. PRF \nelected \nboard hand book sample \nmembers. Appendix of interest form \n10 was after the \nprocess (it was out \nin October 2022) \nbut next time, we \nshall have to fully \nfollow the filling in \nof interest forms.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. SACCO", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\u00b010 SACCOs did not Accounting Officer The", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Committees have functional explained that Officer should ensure and Sub Production, \nProduction and that all the SACCOs Committees Marketing, Business marketing, have existent and Development Business functional services, Finance and Development subcommittees. investment sub services, Finance, \nCommittees. planning and \nAppendix 11 \ninvestment as well \nas the arbitration,", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and education were constituted and trained. They are inactive because much of the efforts \nand had been \nonce 5.4.1 Registration of-PDM SACCOs and Enterprise Groups--", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": ":---", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \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;", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of e \nthe 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 e \nmembers 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 e \nOfficers 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. \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \ne The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \ne The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Management Recommendation", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}, [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of 10 SACCOs were not Accounting Officer The Accounting PDM SACCOs \\| licensed to take on attributed this to the Officer \nshould Under the the business of requirements of ensure that all the Microfinance lending under registering the micro- SACCOs get Institutions Microfinance finance and money registered under Money Lenders Institutions money lenders institution. Eg the Microfinance Act \nlenders act as The PDM SACCOS \\| Institutions Money", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "license. \nCritical steps that are required to have the SACCO registered have already been under taken;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}, [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Registration \nof the SACCO by the", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Registrar", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of \nCooperatives of which probation is done. \n", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}, [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Functional Committees have been enabled to be elected.", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Operational offices for physical address are being established.", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Compliance with the law", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nespecially holding AGMs, Audit meetings of the Board, Development of policies, Budgets and work plans are all being transferred to BOD. \nKey in protection of funds was signing of financing agreements as a tool to control \nloss of funds. \nUpdate of \u00a94 SACCOs did not The Accounting The Accounting SACCO \nhave a PDM Officer explained that Officer should Enterprise and member registers/ PDM as a strategy at ensure that the Household updated PDM its inception has PDM member", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}, [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Registers", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "member registers various challenges register is updated contrary to the more so the high as required by the Refer to levels of \nand \nfacilities due to the mode of the policies and guidelines which do not allow contributions from members neither operation costs from Government which would support in", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}, [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "acquisition", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}, {"headings_1": {"content": "Registers", "page": 39, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of stationery and other basic requirements. For the period under review, most of the documents were hard to access due to the above challenges. And for those who managed to establish offices were arrested because members had contributed and thus referring to it as extortion.", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}, {"headings_1": {"content": "Registers", "page": 39, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Signing of PRF e UGX 1,000,000,000 The Accounting The Accounting", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}, {"headings_1": {"content": "Registers", "page": 39, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was transferred to Officer explained that Officer \nshould", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 SACCOs without Management took ensure signing of signed \nPRF note and shall adhere the PRF financing financing \nto the processes. agreement before funds are released agreements. \nto the SACCOs. Appendix 14 \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}, [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Each Parish shall select flagship \u201cprojects \u2018that will benefit all\u201c interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For \\_example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}, [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation Le Selection and o 12 out of 30 The Accounting The Accounting \\| Implementation of farmer Officer explained Officer should Prioritized/Flagship enterprise/househ that management encourage the", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}, [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "olds implemented took note and also parishes to be projects are not emphasized that consistent with the from the priority constant trainings flagship projects in commodity list. and participatory order to achieve Details are in processes of the pillar Appendix 15 enterprise objectives, selection were \nFailure to select and fully conducted, implement prioritized follow up from projects may Extension staff, undermine CDOs and \nachievement of the Commercial \npillar objectives. Officer is on going. We shall \nLack of recourse-in--are engaging the calamities. form of insurance will beneficiaries to \nexpose the farming embrace the \nenterprises to the insurance. Users \nadverse effects of Hand Book under \nclimate change and \\| the Parish \nmay result into failure Revolving Fund, \nto recover the loan October 2022 \nfunds. Page 28(3.7) \nfurther guides on", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "insurance policy. \n4.5.1.1 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}, [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}], [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 beneficiary in 10 PDM SACCOs had not yet implemented any project \u00b0 \nDetails are in Appendix 17 \nNon implementation of prioritised projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}, [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 1}}, {"headings_1": {"content": "following;", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that support of the PDC, SACCO BOD, Extension staff and District implementation core team is doing constant follow ups to ensure Business plan is implemented. \nThose who had not yet received the money for period under review were supported through the system and accessed PRF and are now implementing the Business plans.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 1}}, {"headings_1": {"content": "following;", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices \nAppendix 1: local revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Approved budget Actual Collections Variance No Source", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTax Revenues \n1 Local Services Tax \n297,528,000 132,411,264 165,116,736 \n2 Land fees \n91,034,000 58,532,974 32,501,026 \n3 Business Licenses \n261,213,000 171,590,258 89,622,742 Non-Tax Revenues \n4 Administrative fees and licenses 777,785,000 370,287,015 407,497,985 Miscellaneous Revenue 461,814,000 151,345,647 310,468,353 Total Revenue 1,889,374,000 884,167,158 1,005,206,842 \nAppendix 2: Implementation of planned outputs Fully implemented out-puts \nNo Program a Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully Out-put expenditure activities in implemented the out-put activities \nUGX \u2018000\u201d \ndL. Human Capital 01- 1205010802-Basic Requirements 320162 - Capitation 805,956 9 9", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}, {"headings_1": {"content": "Budget", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Education,Sports and Minimum standards met by (Primary) and skills \nschocls and training institutions", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}, {"headings_1": {"content": "Budget", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Natural Resources, 03-Water 06010120-Water resources data 000006 - Planning and 657,526 5 \n5 Environment, Resources \n(Quantity & Quality) collected and Budgeting services \nClimate Change, Management assessed \nLand And Water", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}, {"headings_1": {"content": "Budget", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "06010105-Degraded", "metadata": {"headings": [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water catch nents protected and restored through implementation of catchment management measures \n40 \nNo Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}, [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}], [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully - \nOut-put \nexpenditure activities in implemented : = \nSe the out-put activities UGX \u2018000\u201d =", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Agro- 01-Institutional 01060203-Enabled agricultural 000006 - Planning and 1,103,093 2 2 Industrialization Strengthening and extension supervision system Budgeting services \nCoordination developed and operationalised\n4. Integrated 04-Transport Asset 09040106-Community access & 260002-District, Urban and 519,785 2", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2 Transport Management feeder roads constructed & Community Access Road \nInfrastructure And \nmaintained to facilitate market \nMaintenance Services \naccess", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,086,360", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Partially Implemented out-puts \nProgram Sub-program PIAP-Outs \nBudget Out- Total Out-put Total No Number of No of partially No \nof put expenditure activities fully implemented activities that UGX \u2018000\u201d in the implemente activities \noutput d activities \n01- 1205010802-Basic 320158- 2,199,875", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}, [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. HUMAN CAPITAL Education,Sports Requirements and Capitation DEVELOPMENT and skills \nMinimum standards met (Secondary) by schools and training \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "02-Population 1203011501-Improve 320165- 1,748,063 Health, Safety and population health, safety Primary Health \nManagement and management care services", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Public Sector 03-Human 14050501-Human 390014- 7,077,417 3 Transformation Resource Capital Management Development \nManagement (HCM) System Rolled and \nout", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Operationaliza", "metadata": {"headings": [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tion of Human \nResource \nSystem \n11,025,355 \n41 \nAppendix 3: Utilization of the Wage Budget \nApproved budget Supplementary Revised Budget \\_\\| \n\\| Payments Unspent Balance Department \\_\\_(UGX) (UGX) \\_\\_(UGX) Warrants (UGX) (UGX) (UGX) \\_ Administration \\_1,504,743,077 194,151,363 1,698,895,040 \\_1,698,895,039 \\| 1,540,352,499 \\| 158,542,540", "metadata": {"headings": [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}, [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}], [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}], [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], "page": 45, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Based Services 95,923,680 = 95,923,680 95,923,680 95,632,346 291,334 Education 7,560,678,951 \\_\\_3,739,427,962 \\_11,300,106,913 11,300,106,913 10,554,126,851 745,980,062 Finance 171,761,496 - 171,761,496 171,761,496 170,240,129 1,521,367 Health 3,438,604,108 1,948,431,563 5,387,035,671 5,387,035,671 \\_4,447,578,056 939,457,615 Internal Audit 27,456,696 5 27,456,696 27,456,696 20,559,813 6,896,883 Natural \n\\| Resources 183,858,324 100,000,900 283,858,324 283,858,324 242,159,623 41,698,701 Planning 35,061,110 - 35,061,110 35,061,110 32,156,920 2,904,190 \\| Production and \nMarketing 957,631,052 330,700,524 \\_1,288,331,676 \\_1,288,331,676 1,102,619,678 185,711,998 Roads and \nEngineering 83,707,320 51,200,000 134,907,320 134,907,320 103,569,672 31,337,648 Statutory bodies 415,313,631 - 415,313,631 415,313,631 399,894,618 15,419,013 Trade, Industry \nand Local \nDevelopment 28,983,624 - 28,983,624 28,983,624 27,188,482 1,795,142 Water 30,933,372 35,000,000 65,933,372 65,933,372 41,736,242 24,197,130 \\| Grand Total 14,534,656,441 6,398,912,112 T 20,933,568,553 20,933,568,552 18,777,814,929 2,155,753,623 \n42 \nAppendix 4: Physical Inspection of water projects", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}, [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Expected", "metadata": {"headings": [{"headings_0": {"content": "Expected", "page": 46, "level": 3}}, {"headings_1": {"content": "Community", "page": 45, "level": 2}}], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "status as per \nWater Existence of Budgeted Released Amount Planned Planned BOQs and \nSN Projects/faci \nAudit observation Functionality user amount amount Spent Start Date End Date latest", "metadata": {"headings": [{"headings_0": {"content": "Expected", "page": 46, "level": 3}}, {"headings_1": {"content": "Community", "page": 45, "level": 2}}, [{"headings_0": {"content": "Expected", "page": 46, "level": 3}}, {"headings_1": {"content": "Community", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lity", "metadata": {"headings": [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "committee payment \ncertificate ee I \nAll the new boreholes are \nDrilling of \nboreholes 147,272,730 147,272,730 139,951,422 \nFirst phase construction of \n17/12/2022 17/05/2023 100% \n2 Ntuntu Water 17/12/2022 17/05/2023 100% 392,111,111 392,111,111 391,104,000 \nSupply in", "metadata": {"headings": [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}, [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kigambo", "metadata": {"headings": [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Feasibility and \nEngineering \nDesign of \n17/12/2022 17/03/2023 Gasani Water 67,500,000 67,500,000 60,650,000 \nSupply System \ncomplete and functional \nexcept the production \nborehole at Gasani RCG that Functional \ncan't be used prior to the \nimplementation of the ; Design for Gasani RGC \nYes \nThe Facility was planned to \n\\| be constructed in phases and \nYes will be completed in the 2nd \nphase \nN/A \nDesign complete but not yet \nimplemented as it has to be N/A taken to MWE for review and \napproval for construction \nm in Ntuntu N/A Rehabilitation \nAll the 5 inspected boreholes \n17/12/2022 17/03/2023 100% \nof boreholes 57,200,000 57,200,000 49,232,078 \nare functional Functional Yes The facilities at Isanga and \nKakasoro modern are \nExtension of \nthe mini piped \n5 solar water \n15,415,000 17,462,378 16,589,259 systems in \nfour(4) schools \n17/12/2022 17/03/2023 100% \n43 \nfunctional while that of \n3 Kishagazi and and Kinyinya \nare not functional. The solar \npanels at Kishagazi were \nstolen and the invertor for \nKinyinya facility failed and \nwas not in the terms of \nreference or scope for the 2 are functional contractor who did the & other 2 are \nextension non-functional Yes \nAppendix 5: Physical Inspection of UGIFT projects \nNo. Programme \\| Activity Value of Pictorial evidence Summary of findings Audit conclusion \nManagement details equipment (Time, Quality, Response (UGX) \u2018Bns \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}, [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "E\u00fcnctionality)", "metadata": {"headings": [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nie ta ie ng en u \nseal anes a \nUGIFT Construction of 2,758,039,016 \nStat and end dates Works are still on going. Project Works on going 1 Ruyonza seed \nwere; 23 August 2022 was behind schedule as u \nschool \nand 12\" March 2023 percentage completion was 52%.", "metadata": {"headings": [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}, [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}], [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}], [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "respectively.", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There was no evidence of At the time of audit extension of the completion date. \nCompletion of 1,797,083,812 Kabweeza HCIII \nworks were still on going. \nStarted on 1\u00b0 June 2022 Project behind schedule, as to 30 June 2023, at percentage completion at the time 90% completion. \nof audit was 90%. \nSome of the remaining works included; \n\u00ab Wiring and electrical installations \n= Plumbing works \n= Compound beautification \nThe fence not enough to cover the facility subjecting the projects to risks of theft. \n= There is also a challenge of soil erosion when it rains since the facility is on a\\_ slope, 13\" Oct 2023 \nthere is need for some pavers and land scoping or leveling. \n44 \nAppendix 6: Status of Land titles in Kyegegwa DLG \nS/N NAME OF LAND LOCATION Size REMARKS Kyegegwa District Headquarters- \nHaisaza LC 1,Kyegeggwa Town \n1 District Headquarters Land Council. \nHaisaza LC 1,Kyegeggwa Town \n2 Production Department Land Council \n3\\_\\| Kyanyambali Market land Kyanyambali \n4 Kigambo H/CH land Kyanyambali \n5 Kyanyambali P/School Land Kyanyambali \n6 Kigambo S/C headquarters Land Kyanyambali \nKataturwa P/School land Kigambo \nThe land was surveyed and applications submitted to the 11 Acres \nMinistry of Lands Kabarole Zonal office for titling. \n5Acres Not titled About 1 acre \nNot titled About 2.5 acres \nNot titled About 2.5 acres \nNot titled About 2 Acres \nRecently acquired and granted Freehold offer. About 3.5 acres \nNot titled Magoma P/School Magoma About 3 acres Not titled Kigambo parish headquarters land Kigambo \n10 Kigambo LCI Land Kigambo \n11 Kinywagi LCI land \nKigambo 12 Ntuntu community P/School land Magoma 13 Magoma parish headquarter land Magoma 14 Mabale LCI land", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Magoma", "metadata": {"headings": [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], "page": 48, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15 Mabale LCI land 2 Magoma About 4.2 acres Not titled About 1 acre Not titled Plot of about 12.5ft X 100ft\\_\\_\\| Not titled About 2.5 acres Not titled About 0.5 acre Not titled Plot of about 12ft X 125ft Not titled Plot of about 12ft X 100ft Not titled : 16 Buhumuriro Magoma About 0.5 Not titled ; acre 17 Hapuuyo S/C Headquarters Land Hapuuyo S/C Harts Part of the land is being encroached on and the case is : 10acres still in Court. However, the land has a land title with ULC.; 18 Kijuma Parish Land Kijuma parish Harts 7 acres Not titled : 19 Iringa Parish Land Iringa parish Harts 4 acres Not titled 20 Nkakwa Parish Land \\| Nkakwa parish Harts 10acres Not titled 21 Nyamugura Former S/C Land Nyamugura LCI 23 22 Muzizi S/c Land Mbaaea S/C LAND Mbaara LCI 24 Kasule S/C Headquarters land \\| 25 Kasule Health Centre IIT land Not titled Not titled Not known Not titled 11.736 Hectares Surveyed and titled 45 26 Kasule Seed Sec School land 27 Kamaisane village land 28 Kakasoro P/S land 29 Kibuuba Parish land 30 Kidindimya P/S land 31 Dere Central village land 32 Kikonge community school land 4 acres Surveyed and titled lacre Not titled 3 acres Not titled 7 acres Not titled \\| 3 acres Not titled Encroached on &the case is still in Court. Not titled 33 Rwabafu (Kibuuba Village) I 12acres Not titled 34 Kikonge Nutrition land 50x150fts Not titled 35 Kaija (kakasoro village) Not titled 36 Karama parish land 4acres Surveyed & titling is in progress 37 Kyatamuteka village land 1 \u00a52 acre Not titled Po 50x 150 fs 38 Bwengiri A. Village land Not titled 39 Mugega village land Not titled 40 Ngangi parish land 41 Hamuyaga Village Land m 42 Bugogo parish Land 43 Bugogo P/S land 44 Bugogo Health Centre II Land 3acres Not titled \\| Not titled Ya acre 20 acres Not titled 30 acres Not titled 5 acres Not titled 45 Nyamusibura Village land 50x 150fts Not titled BE Rwibale Market Land \u2014 pte Not titled 47 Kikoboza village land 3 acres Not titled 48 Mabyara village land Po Ye acre Not titled 49 Nyabuliko village land 2 acres Not titled 50 Isemitwe village land Ya acre Not titled 51 Mwiguru village land 52 Humura P/School Humura LC 1 53 Wekomire P/School Wekomire 54 Kako", "metadata": {"headings": [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}, [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}]], "page": 48, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyegegwa", "metadata": {"headings": [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], "page": 50, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Acres \n64 Kyegegwa Town Council Offices Kasambya 1 Acres 65 Dairy Structure Plot Haisaza \n50/100 Ft \nIn dispute and it was converted into Tax park Applications were made to DLB and the process of titling \n\u2019 \n66 Kako Wood Plot Kako Buteera Community Plot With \n0.5 Acres Not titled \n67 Structure Buteera 50/100 Ft Not titled 68 KTC Slaughter Slab /Abattoir Land Katente \n69 Bikokwa Community Plot Bikokwa \n70 Kibira Primary School Kibira \n71 Kibira community plot Kibira \n72 Kasekere A community plot Kasekere .A \nNkaaka ward community hall (Parish \n0.75 Acres Not titled \n25/100 Ft \nNot titled \n5 Acres Not titled 25/100FT Not titled 25/100FT Not titled \n73 Land). Nkaaka 1 Acre Surveyed and titled 74 Nyabyerima primary school Kaija \n75 Kimoka community plot Kikoma \n76 Ngata community plot Ngata \n77 Ngangi primary school Ngangi \n3 ACRES Not titled \n25/100FT Not titled \n25/100FT Not titled \n\\| 7 ACRES 3 Acres in dispute \n\\| 78 Kaija borehole Kaija LCI 25/100FT Not titled \n79 Kibambali community plot Kibambali 30/100FT Not titled \n\\_\\| 80 Kakasoro primary school Nyamuhanami \n81 Nyamwegabira primary school Musomba \n3 ACRES Not titled \n3 ACRES Not titled 82 Katente community land Katente \n83 Katente market Katente \n2 ACRES Not titled re \n3 Acres \nSurveyed and titled \n47 \n84 Rwakaiha Dam \nKakabara sub county headquarter 85 land \nMigongwe parish land \n87 Kijaguzo parish Land \n88 Gassani market land \n89 Gassani police Land \n90 Kakabara HCIII Land \n91 Kakabara Market land \n92 Kakabara police station land \n93 Kakabara Sec. School land \n94 Kigorani parish land \n95 Kyatega parish land \n96 Kijaguzo parish head quarter land Rwentuha Sub-County Headquarters \nKyegegwa LC 1 \n5 Acres Not surveyed and encroached on. \n\\| 24.5 acres /9.92 Hectares \nIt was surveyed in 2017 and titled; \nIn dispute and in Court", "metadata": {"headings": [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}, [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}]], "page": 50, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "po acre ttt", "metadata": {"headings": [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], "page": 51, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 acre Not titled Yo acre Not titled \\| Not titled Not titled \\| Not titled 4 acres Secured a free hold offer from the District Land Board Ya acre Not titled Not titled Yo acre Not titled 97 Land Rwentuha 1 Acres Not titled 98 Rwentuha Community Sec. School Kagooda LC 1 99 igamba Health Centre II Migamta 100 Kayembe Market Bujunjtra LC I 101 Kazinga Health Centre III Kazinge 102 Ruhangire Health Centre II 103 Kabaraba Primary School Kabaraba 104 Kazinga Primary School Kazinge\\_ 105 Kazinga Police Station Kazinge Surveyed and the process of titling is ongoing. As above Not titled Not titled = Not titled Not titled 7 Acres Not titled 6 Acres Not titled 106 Kazinga market Kazinge\\_ 3.5 Acres Not titled 107 Rutaraka Primary School Rutaraka 3 Acres Not titled 108 Migamba Police Post Migamta 0.5 Acre Not titled \\| 109 Ruhangire Primary School Ruhancire 110 Kyarujumba Primary School Kyarujumba 111 Sooba Primary School Sooba LCI 112 Migamba Primary School Migamta 14 Acres Not titled 4 Acres Not titled 10 Acres Not titled 8 Acres Not titled 48 113 Rutaraka Parish land Rutaraka 114 Mpara Headquarters Land Mpara 1.5 Acres Not titled 4.510 Hectares/ 11.14 Acres Surveyed and titled 115 Nyakatoma Parish Land Kahungera 1 Acre Not titled \\| 116 Kisambya Parish Land Kisambya 10Acres Not titled 117 Bugido Parish Land Bugido LC I 118 Kakoni Parish land Kakoni 119 Bujubuli Parish land Bujubuli 120 Mpara Local Forest Reserve. Mpara Town Council 121 Sweswe Parish land Sweswe 122 Kihamba Parish land Kihamba LC I Kyegegwa Sub County community 123 land 11 Acres Not titled 0.5 Acre Not titled 0.5 Acre Not titled 2.5 Acres Swapped by Toro Kingdom 2 Acres Not titled Not titled 8 Acres Surveyed and titled. 124 Kibuye Parish land Kibuye 1Acre Not titled Ruyonza Sub County Headquarters 125 Land Ruyonza Seed Secondary School- Ruyonza Sub County Local 126 Government. 127 Ruyonza market Ruyonza/ Kiremba Parish 0.765 Hectares/1.890 Acres Surveyed and titled Kamitumi LC I,Ruyonza Sub Coun 10 Acres Ruyonza LCI in Kiremba Parish 4 Acres Freehold Offer was issued &Applic ation forwarded to Kabarole MZO for titling. Not titled 128 Rwemirondo Dam Kijwajwa Village 3 Acres Not titled 129 Katiirwe Dam Katiirwe/Rutetwa 12 Acres Not titled 130 Katirwe Parish Land Ruterwa 131 Akooma Land Akooma LC I 1 Acre Not titled 0.5 Acre Not titled 132 Karuhura Dam Ruhoko 10 Acres", "metadata": {"headings": [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}, [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", 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"Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": 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"level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}]], "page": 51, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Purpose", "metadata": {"headings": [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Treat bacterial infections in pregnant mothers Manage type II diabetes \nPeriod of stock out during the year \n298 days \n276 days \nManage bacterial infection 218 days \n: \nBetamethasone/Ngomilin 0.3% /0/v/.1% w/v eye drops Allergic bacterial infections of the eye \n206 days \nChloramphericol 0.5% w/v eye drops Phenobarbitone 30mgs tabs \nChlopromazine 100mg tabs \nManage bacterial eye infections \n250 days \nTareas Manage Sera psychosis and convulsions \n240 days 230 days \nAppendix 8: Delayed Release of Funds to PDM SACCOs \nSN Date of release \nNo. of PDM SACCOs paid on the date \nAmount paid on the date Remarks \\| \n1 30/06/2023 275,000,000 \nAppendix 9: Functionality of the Parish Development Committees (PDC", "metadata": {"headings": [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}, [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}]], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "275,000,000", "metadata": {"headings": [{"headings_0": {"content": "275,000,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Purpose", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sd", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Does the \nWere \nDid the PDC prepare parish Did the PDC prepare parish Were quarterly How much Remarks membership of quarterly priorities and action plans 5 year plan as stipulated performance funding was \nthe Parish \nmeetings for the FY 2022/2023 as per Annex 2 structure of the reports \nreceived for the \nDevelopment held? Annex 1 format of parish parish plan of the committee (PDC) \npriorities of the Governance Governance and \ninclude those \nand Administration pillar Administration pillar stipulated in the \noperational manual, Feb. operational manual, Feb. guidelines? 2022? = 2022? \n(Includes LC II Chairperson, Parish Chief, Parish Chairperson of the women Council, Parish Chairperson of the youth Council, Parish Chairperson of persons with Disability Council \n51 \nprepared? PDC activities? \nChairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under \nsec. 25(4) of the National Council for \nolder Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2013. \\_ Lf al Yes Yes No No Yes 1,000,000 Inadequate \\| \nfunding \\_ \n2 Yes Yes No No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "sd", "page": 54, "level": 5}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Yes Yes Yes No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "sd", "page": 54, "level": 5}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Yes Yes Yes No Yes 1,000,000 Inadequate funding \n5 Yes Yes Yes No Yes 1,000,000 Inadequate funding \n6 Yes Yes Yes No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Yes Yes Yes No Yes 1,000,000 Inadequate funding \n8 Yes Yes No No \\| Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Yes Yes No No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Yes yes yes No yes 1,000,000 Inadequate \\| funding \n52 \nAppendix 10: Functionality of PDM SACCO Board \nSN. Vote Name Parish Name Name of SACCO \nDate of board Did board members fill Remarks \n\\| member \nexpression of interest", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}, [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 56, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "forms", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 56, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "( Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Kakabara PDM SACCO 9\" Sept 2022 No Kijaguzo", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2; Kyegegwa Kyarwehuta Kyarwehuta Kakabara PDM 16\" Sept 2022 No", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kakabara PDM SACCO 8\" Sept 2022\n4. Kyegegwa Kikyedo Kikyedo Kakabara PDM SACCO EN Sept 2022 No \\| \n5; Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM SACCO 9\u201d Sept 2022\n5. Kyegegwa Ihunga Parish Ihunga Kakabara PDM SACCO IR Sept 2022 No\n6. Kyegegwa Kisiita Parish Kisiita Kakabara PDM SACCO 8\" Sept 2022 No\n7. Kyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM SACCO 11\" Sept 2022 No", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "9. Kyegegwa Kyegegwa Kyegegwa Kyegegwa PDM 12\" Sept 2022 No Parish", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyegegwa Nyamuhanami Nyamuhanami Kyegegwa PDM 12\" Sept 2022 Parish \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "53 \nThey were already elected at the\u2019 sub-county before filling in the . expression of interest forms. Same as above \nSame as above Same as above \n\u2014 Same as above \nSame as above \nSame as above \n: Same as above \nSame as above \nSame as above \nAppendix 11: Non functionality of SACCO committees and sub committees", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Vote Name of Supervisory \\| Executive Loan Sub \n\\| \nProduction sub Marketing sub Business Finance and Rema Name SACCO committee Committee committee Committee Committee Development investment sub \nrks services sub Committee \nCommittee \nWas it Is the Wasit \\| Isthe Was it Is the Was it Is the Was it Is the Was if \\| Is the Was it Is the \nConstitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ \nted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? \nee \n(yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio \n) nal? ) nal? ) nal? ) nal? ) nal? ) nal? ) nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio nal) nal) nal) nal) nal) nal) nal)", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u \nKyege Kijaguzo Yes yes yes yes yes yes yes no yes no yes no yes \nno gwa Kakabara \nPDM \nSACCO \nKyege Kyarweh Yes yes yes yes yes yes yes no yes no yes no yes no gwa uta \nKakabara \nPDM SACCO \nKyege Buraro Yes yes yes yes yes yes yes no yes no yes no yes no gwa Kakabara \nPDM \nu SACCO \nKyege Kikyedo Yes yes yes yes yes yes yes no yes no yes no yes no \\| gwa Kakabara \nPDM \nSACCO \nKyege Kihaguzi Yes yes ves yes De yes yes no yes no yes no yes no gwa Kakabara \nPDM \nSACCO \n\\| \nKyege Ihunga Yes yes yes yes yes \\| yes yes no \\| yes no yes no gwa Kakabara J", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}, [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}]], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| yes no", "metadata": {"headings": [{"headings_0": {"content": "| yes no", "page": 57, "level": 2}}, {"headings_1": {"content": "Yes", "page": 57, "level": 1}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n54 \nSACCO \nKyege Kisiita Yes yes yes yes yes yes yes no yes no yes no yes no gwa Kakabara \nPDM \nSACCO \nKyege Nkaaka Yes yes yes yes yes yes yes yes yes no yes no yes no gwa Kyegegw \na PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}, [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}], [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}]], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rye", "metadata": {"headings": [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], "page": 58, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyege Kyegegw Yes yes yes yes yes yes yes no no yes no yes no gwa \na \nKyegegw \na PDM \nSACCO \nKyege Nyamuha Yes yes yes yes yes yes yes no yes no yes no yes no gwa nami \nKyegegw \na PDM \nSACCO \nAppendix 12: Licensing of PDM SACCOs \nSN. Vote Name Parish Name Name of SACCO \nKyegegwa Kigaguzo-Kakabara Kijaguzo Kakabara PDM SACCO \nkyegegwa Kyarwehuta Kyarwehuta Kakabara PDM SACCO Kyegegwa Buraro \nBuraro Kakabara PDM SACCO Kyegegwa Kikyedo \nKikyedo Kakabara PDM SACCO Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM SACCO Kyegegwa Ihunga Parish Ihunga Kakabara PDM SACCO Kyegegwa Kisiita Parish \nKisiita Kakabara PDM SACCO Kyegegwa Nkaaka Parish \nNkaaka Kyegegwa PDM SACCO Kyegegwa Kyegegwa Parish Kyegegwa Kyegegwa PDM SACCO Kyegegwa Nyamuhanami Nyamuhanami Kyegegwa PDM SACCO Parish \n55 \nIs the SACCO registered under Microfinance \\_Institutions money lenders act 2016? (Yes/No) \nNo \nNo No \nAppendix 13: Update Enterprise and Household Registers \nVote Name Parish Name \nName of SACCO \nNumber of PDM Does SACCO maintain updated enterprises \nenterprise and House hold", "metadata": {"headings": [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}, [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}]], "page": 58, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registers", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyegegwa Kakabara-Kijaguzo Kijaguzo Kakabara PDM 14 yes SACCO \nKyegegwa Kyarwehuuta Kyarwehuta Kakabara PDM yes SACCO \nKyegegwa Buraro Buraro Kakabara PDM 15 yes 4 \nSACCO \n4, Kyegegwa Kikyedo Kikyedo Kakabara PDM 11 yes SACCO", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}, [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}], [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}], [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}]], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AM", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM 16 I no SACCO \nKyegegwa Thunga Parish Ihunga Kakabara PDM 11 no SACCO \nKislita Kakabara PDM SACCO 18 \nyes Kyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM 26 yes SACCO \nKyegegwa Kyegegwa Parish Kyegegwa Kyegegwa PDM 28 no SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}, [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}]], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyegegwa Nyamuhanami Parish Nyamuhanami Kyegegwa 17 no PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Appendix 14: Signing of PRF financing agreement \nSN Vote Parish Name Name of SACCO Did the SACCO Date were Date \nfunds Remarks ~ Name \nChairperson sign PRF received agreement financing agreement with \nwas \nsigned ae the AO? \ni Kyegegwa Kigaguzo- Kijaguzo Kakabara PDM Yes \n30\" 06 2022 \n30\" June 2022 Signed on the Kakabara SACCO same day they \n2 Kyegegwa Kyarwehuta Kyarwehuta Kakabara PDM Yes SACCO \n3 Kyegegwa Buraro Buraro Kakabara PDM SACCO Yes \n4 Kyegegwa Kikyedo Kikyedo Kakabara PDM Yes \ngot PRF. Late 12\" 10 2022 \n11\" Oct 2022 Late \n12\" 12\" Signed the ~ 10 2022 Oct 2022 on same day they got PRF. Late 12 10 2022 \n12\" Oct 2022 Signed on the SACCO same day they \n5 Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM Yes \not PRF. Late 12\" 10 2022 \n12\u2122 Oct 2022 Signed on the SACCO same day they \n6 Kyegegwa Ihunga Parish Ihunga Kakabara PDM Yes SACCO \n7 Kyegegwa Kisiita Parish Kisiita Kakabara PDM SACCO Yes \nKyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM Yes SACCO \nKyegegwa Kyegegwa Kyegegwa Kyegegwa PDM Yes Parish \nSACCO \nKyegegwa Nyamuhanami Nyamuhanami Kyegegwa Yes Parish PDM SACCO \n30\" June 2022 12\" 10 2022 \n30\" June 2022 30\" June 2022 30\" June 2022 \n57 \ngot PRF. Late 17\u00ae Oct 2022 Signed late \n12\u2122 Oct 2022 Signed on the same day they got PRF. Late 11\u2122 Sept 2022 Signed late \n12\" Sept 2022 Signed late \n12\" Sept 2022 Signed late \nAppendix 15: Failure to select and implement prioritized /flagship projects \n\\_SN Vote Parish Name of L st of flagship Are the flagship \u2018\\| \nHow many \nNumber of How many of How many of \n1 Name Name SACCO projects per projects consistent enterprisesare PDM the the farming SACCO \nwith the priority implementing enterprises enterprises enterprisesare commodities flagship \\| are farming from the priority selected by the LG? projects \nenterprises commodity list \n1, Kakabara Kabara- Kijaguzo irsh, piggery, no 14 14 6 5", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}, [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}]], "page": 60, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- kijaguzo Kakabara goat rearing and \nSACCO PDM SACCO fishing \\_ \nKyarweh Kyarwehuu Kyarwehuta Goat rearing, no 18 18 12 6 uuta- ta Kakabara p-ggery, poultry, \nKyegegw 3 \nPDM SACCO Maize, irish, bee, \na and coffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. Kyarweh Kyarwehuu Kyarwehuta Goat rearing, no 18 18 12 6 uuta- ta Kakabara p-ggery, poultry, \nKyegegw 3 \nPDM SACCO Maize, irish, bee, \na and coffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Buraro- Buraro Buraro Bull fattening, no 15 15 12 7 Kyegegw Kakabara paultry, fisheries, \na SACCO \nPDM SACCO\\_ Coffee growers, \nfruit, irish, maize \nand onoins\n4. Kikyedo- Kikyedo Kikyedo P ggery, coffee, no 11 11 3 4 Kyegegw Kakabara paultry, goat, \na SACCO \nPDM SACCO rraize and bull\n5. \"\\| fettening \nKihaguzi- Kihaguzi Kihaguzi Goat rearing, no 16 16 13 3 Kyegegw parish Kakabara Maize, Irish \na SACCO \nPDM SACCO\\_ Potato, Beans & \ncoffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "+.", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Thura- Ihunga Ihunga Goat rearing, Bull no 11 11 5 5 Kyegegw Parish Kakabara fettening, Maize, \na SACCO \nPDM SACCO Banana Growers, \nFsh farmers and \nb2ans", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "L", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kisiita- Kisiita Kisiita Goat rearing, No 18 18 8 4 Kyegegw Parish Kakabara poultry, maize, \na SACCO", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO banana, Fish and \\| b2ans", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Nkaaka- Nkaaka Nkaaka P ggery, poultry, No 26 26 9 2 Kyegegw Parish Kyegegwa dary, maize, \na SACCO \nPDM SACCO\\_ coffee and \ntomatoes", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "; : \\| \\| \n58 \nKyegegw Kyegegwa Kyegegwa Piggery, Matooke, a- Parish Kyegegwa Goat rearing, Kyegegw \nPDM SACCO\\_ poultry, beans, \na SACCO \ndiary & maize \nNyamuh Nyamuhan Nyamuhana\\_ Coffee, banana, anami- ami Parish mi \ndiary, vegetable & Kyegegw Kyegegwa goat rearing a SACCO \nPDM SACCO \nAppendix 16: Failure to obtain an insurance polic \nSN. Vote Name Parish \nName of Name of PRF Loan Amount If the loan is for a farming \nRemark \n\\| Name SACCO beneficiary \u2014 \n= \n: \n\u00e4 \n: \nes \noperation, did the borrower obtain an agriculture insurance : \npolicy under the Uganda", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}, [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}]], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agriculture Insurance Scheme", "metadata": {"headings": [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, {"headings_1": {"content": "+.", "page": 61, "level": 2}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ":", "metadata": {"headings": [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, {"headings_1": {"content": "+.", "page": 61, "level": 2}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Biligaarwa 1,000,000 NO \nFarmers could not Kijaguzo Kakabara Monica \nafford the insurance PDM \nand it was put on hold. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kyegegwa Kyarwehuta Kyarwehuta Byaruhanga 1,000,000 NO \nFarmers could not Kakabara Julius \nafford the insurance PDM \nand it was put on hold. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kabasiita Naume 1,000,000 NO \nFarmers could not Kakabara \nafford the insurance \n\\| PDM \nand it was put on hold. \\| SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4, Kyegegwa Kikyedo Kikyedo Kisembo 1,000,000 NO \nFarmers could not i Kakabara Aloysius \nafford the insurance \\| PDM \nand it was put on hold. \\} SACCO \n59", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 62, "level": 2}}, {"headings_1": {"content": "(UAIS)?", "page": 62, "level": 1}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 17: Physical Inspection of Household Project Im lementation \nSN. ] vote Parish Name of Name of Loan Loan Project Status of the project \nRemark Name Name SACCO PRF Amount Amount as funded \nbeneficiary as per per \nSACCO household \nrecords evidence", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 62, "level": 2}}, {"headings_1": {"content": "(UAIS)?", "page": 62, "level": 1}}, [{"headings_0": {"content": "en", "page": 62, "level": 2}}, {"headings_1": {"content": "(UAIS)?", "page": 62, "level": 1}}]], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Baligaarwa 1,000,000 1,000,000 Coffee Not implemented \nShe had not \\| Kijaguzo Kakabara PDM Monica \ngrowing yet received SACCO", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 \nthe money", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kyegegwa Kyarwehuuta Kyarwehuta \nByaruhanga 1,000,000 1,000,000 Coffee \nHe is growing Kakabara PDM Julius \ncoffee \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "intercropped", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "with beans.", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kabasiita 1,000,000 1,000,000 coffee \nShe \nis Kakabara PDM Naume \ngrowing SACCO \ncoffee. \n\\| \n4, Kyegegwa Kikyedo Kikyedo Tugume 1,000,000 980,000 piggery \nHe is doing, Kakabara PDM Vincent \npiggery SACCO", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyegegwa Kihaguzi Kihaguzi Tereza Kahwa 1,000,000 0 coffee \ncoffee parish Kakabara PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyegegwa Ihunga Ihunga Musambya 1,000,000 0 Fish \nFish farming Parish Kakabara PDM farmers group", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 63, "level": 8}}, {"headings_1": {"content": "intercropped", "page": 63, "level": 8}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \n60", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 63, "level": 8}}, {"headings_1": {"content": "intercropped", "page": 63, "level": 8}}, [{"headings_0": {"content": "farming", "page": 63, "level": 8}}, {"headings_1": {"content": "intercropped", "page": 63, "level": 8}}]], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file