diff --git "a/reports/chunks/Kyenjojo District Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/Kyenjojo District Local Government Report of the Auditor General,2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kyenjojo District Local Government Report of the Auditor General,2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "OR GODS UNI Kye \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KYENJOJO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OR? Gitar", "metadata": {"headings": [{"headings_0": {"content": "OR? Gitar", "page": 1, "level": 1}}], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ene R \\\\ ! = \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nEEE EEE EEE ii LAS OOP PCH iii nn a sin manos seasons enn PEN DS) 1 erecta neem ere SE rae ieee BEE BER SPINNEN ERR 1", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EN", "metadata": {"headings": [{"headings_0": {"content": "EN", "page": 2, "level": 3}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i EEE EEE 1.0 IMPLEMENTATION OF THE APPROVED BUDGET \n1 ........c.ccccccccsessssesesesseseseesesescsestesesrseseseeveess 2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL anne ann 11", "metadata": {"headings": [{"headings_0": {"content": "EN", "page": 2, "level": 3}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee 14", "metadata": {"headings": [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 14 3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)...................... 15 3.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program......21 So select eco cli: 6c, \n29 ne rn 3.4. MICRO SCALE IRRIGATION .........c.ccscsssssssssseseesescssesesestessseesesssssscsussessssesscetessseessensatenseesenes 30 3.5 REVIEW OF KYENJOJO DISTRICT HOSPITAL OPERATIONS. \n34 ........cccccsccsesssseesesteseseseetenes EINER NEON N 41 era Ce MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............nne 41 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........nenn 42 BIER REPORTING RESPONSTEIELTIEE \n43 neuen ass st en aa ems nam et aa REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION asus 43 4.0 \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 52 5.0 \nPROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SEIN CE 60 see EEE EEE Ei MASTEFULINUGATORF ERBENDIT\u00dcRE \n60 nennen APPENDICES ...............unnnesnsneeensennenennenennennnnnennnnnennnnnnenennnnennnnnnennnnnnnnnnsennsnnennennesenenensnnen 62 \nList of Acronyms \n\u2018Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}, [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}], [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}]], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "ee 14", "page": 2, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District Local Government \nGoU \\| Government of Uganda \n\\| HCMS Human Capital Management System ICT \n\\| Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "ee 14", "page": 2, "level": 3}}, [{"headings_0": {"content": "DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "ee 14", "page": 2, "level": 3}}]], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "DLG", "page": 3, "level": 5}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "DLG", "page": 3, "level": 5}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2018IPPS", "metadata": {"headings": [{"headings_0": {"content": "\u2018IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system \nISSAIS. International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "\u2018IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2018IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| LGPPDA \nLocal ( Government Public Procurement and Disposal Authority LLG Lower Local Governments \n\\| LR \\| Local Revenue \n\\| MDAs Ministries, Departments and Agencies \n\\| MoES- Ministry of Education \n\\| MoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nMoLG of Local Government on", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ministry", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|MoPs Ministry Public Service = \\| \nof \n\\| \nNAA \nNational Audit Act", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|NTR", "metadata": {"headings": [{"headings_0": {"content": "|NTR", "page": 3, "level": 4}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Non-Tax Revenue \n\\| OAG \nOffice of the Auditor General \\| PBS \\| Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "|NTR", "page": 3, "level": 4}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cPCA", "metadata": {"headings": [{"headings_0": {"content": "\u201cPCA", "page": 3, "level": 3}}, {"headings_1": {"content": "|NTR", "page": 3, "level": 4}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cPCA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PDMS Payroll Deduction Management System PDU \n\\_ Procurement & Disposal Unit \n\\| PFMA \n\\| Public Finance Management Act \nPFMR Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cPCA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PPDA", "metadata": {"headings": [{"headings_0": {"content": "| PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "| PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nREPORT OF THE AUDITOR GENERAL \n. \nON THE FINANCIAL STATEMENTS OF KYENJOJO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kyenjojo 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 Kyenjojo 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. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of Kyenjojo District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn- arriving at my findings, I reviewed documents such as work plans, ~ budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kyenjojo 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 the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kyenjojo District Local Government had an approved budget of UGX. 56,470,002,280 out of which UGX. 53,851,355,145 was warranted as shown below; \nSN Details Budget Warrants % age of ic iil UGX. WEN. cca 1 i Recurrent (Wage) 32,521,375,958 32,521,375,964 100% 2 (Non-wage) 12,865,439,398 10,587,666,241 [2% 13 Development 21,083,186,928 10,742,312,90 [97% \\_ \\|Ttal 56,470,002,280 53,851,355,145 \\|95%\\_ \nOut of the total warrants of UGX. 53,851,355,145, I reviewed the utilisation of warrants worth UGX. 48,308,733,484 (90%) as summarised in the table below; \nSn Details \nActual expenditure Cumulative Actual Cumulative (UGX) expenditure %age out of total \n17% Wage Expenditure(including 30,858,555,806 57% pension and gratuity)", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30,858,555,806", "metadata": {"headings": [{"headings_0": {"content": "30,858,555,806", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 PDM Expenditure audited 167,094,582 31,025,650,388 58% \n3 Micro-Scale Irrigation 3,370,467,939 64% Program", "metadata": {"headings": [{"headings_0": {"content": "30,858,555,806", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "30,858,555,806", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "34,396,118,327", "metadata": {"headings": [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 UgIFT 5,347,637,936 39,743,756,263 74% 5 Water Development Grant 751,884,355 40,495,640,618 75% 6 Education Grant 700,798,224 41,196,438,842 77% \n7 Grants and other transfers 6,625,524,867 47,821,963,709 \n89% \n8 Budget outputs sampled 486,769,775 90% (URF)", "metadata": {"headings": [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}, [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}], [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "48,308,733,484", "metadata": {"headings": [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. + Observation \nRecommendation. \n- 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the district planned to collect local The Accounting revenue of UGX. 982,450,000 however; by the end of the year only UGX. Officer \nshould 897,183,155 had been collected representing 91% performance. The ensure that there summary is in the table below and details are in Appendix 1(a) \nis continued mobilizing of No Source Approved Actual Collections Variance farmers to budget \nparticipate in the 1 Tax Revenues 432,192,000 607,863,820 Micro-Scale 175,671,820 irrigation by 2 Non-Tax 550,258,000 289,319,335 \ncontributing their Revenues 260,938,665 25% funds 3 TotalRevenue 982,450,000 897,183,155 85,266,845 requirement under the Programme. The DLG over collected revenue from LST, land fees, business license and Meanwhile \nthe other tax revenues which is commendable performance, however, there \n\u2018 \ndistrict \nmay be an indication that the local revenue targets set were low management compared to the entity\u2019s revenue potential \nshould bring the", "metadata": {"headings": [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}, [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a ME", "metadata": {"headings": [{"headings_0": {"content": "a ME", "page": 6, "level": 3}}, {"headings_1": {"content": "48,308,733,484", "page": 5, "level": 3}}], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Overall, the DLG under collected local revenue which denied the entity \nresources for implementation of the following planned activities. \npercentage to the attention of the", "metadata": {"headings": [{"headings_0": {"content": "a ME", "page": 6, "level": 3}}, {"headings_1": {"content": "48,308,733,484", "page": 5, "level": 3}}], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PUTS ar Water", "metadata": {"headings": [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No Out-put code Activity \nPurpose of the Budget \nand Environment. un \nAmount implemented \nactivities \n1 Inspection and Inspection of Ensure \n15,000,000 Monitoring district compliance with \nprojects being contract terms implemented and conditions \nso as to achieve \nvalue for money. \n2 Finance and Mobilization, Increase local 15,000,000 Accounting Supervision revenue to \nand Monitoring support district \nof Local activities. \nrevenue \ncollection from \nLower local \ngovernments \ndone \n3 Rehabilitation of Construction Multipurpose hall 55,266,845 non-residential of is meant to buildings multipurpose enable the \nhall. district hold seminars \ninternally with \nNo Observation \n\\| Recommendation] table below; \nstakeholders to ensure that all Programme Approved Warrants % budgeted funds budget \nfundi are warranted. In ng addition, revoted funds should Agro Industrialization 6,118,765,367 5,789,805,367 95% always be Community mobilization \nreleased by and mind set change 14,415,630 14,415,630 100% \nMoFPED in the Development plan \nimplementation \n483,592,979 483,592,979 100% first Quarter of the financial year Governance and security 3,259,029,955 3,237,046,412 99% to keep Human Capital momentum of Development \n35,201,770,960 35,072,882,589 100% ongoing projects. Integrated Transport \nInfrastructure services 1,070,862,768 996,624,904 93% \nNATURAL RESOURCES, \nENVIRONMENT, \nCLIMATE CHANGE, LAND \nAND \nWATER \nMANAGEMENT 1,581,961,563 1,581,961,562 100% \nPrivate \nsector \ndevelopment 81,331,721 81,331,715 100% \nPublic \nSector \nTransformation 6,322,890,074 6,322,890,070 100% \nTourism development 4,600,000 4,600,000 100% u Total \nL\\_ 54,139,221,017 53,585,151,223 99% \nThe UGX. 554,069,789 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Programme Amount not Activities not Purpose of the \\|\\| warranted implemented unimplemente d activity \nAgro 328,960,000 Implementation Delayed delivery Industrializati \nof micro-scale of services to", "metadata": {"headings": [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}, [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], "page": 7, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "irrigation \nthe farmers who projects in the have already district made their co- funding contributions under the Micro- scale irrigation program \n2 Human 128,888,371 Implementation Delays in Capital \nof capital completion of Development projects in planned Education such constructions \n\\| No Observation \n-Recommendation implement the following; \nSalary enhancement for some health workers was not implemented \ne \nhence attracting salary arrears \nDelayed delivery and installation of the micro-irrigation equipment to e \nfarmers. \nSome Roads and bridges were not improved. e \nThe Accounting Officer explained that the variances reported were as a result of the budget cuts experienced in the year. For instance, URF was cut by UGX. 74,237,864 and this affected the performance under integrated transport infrastructure. Ministry of Agriculture, Animal, Industry and Fisheries also released funds for only payment of salaries for Community Facilitators and other planned activities were not funded. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of UGX.1, The Accounting 006,955,600 from the various programmes out of which UGX.721, Officer should 304,180 was warranted resulting in a shortfall of UGX. 285,651,420 engage \nthe representing 72% performance. \nrelevant development \nThe performance of warrants for each of the programmes is shown in the partners \nand table below; \nensure that all budgeted funds Programme Approved Warrants % are warranted. budget \nfundi \nng", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}, [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}]], "page": 7, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "metadata": {"headings": [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], "page": 8, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Total \n1,006,955,600 721, 304,180 72% \\| \nThe UGX. 285,651,420 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Programm Amount not Activities not Purpose of the e warranted implemented unimplemented activity \n1 Human 285,651,420 Travel inland for Health System Capital sensitization on Strengthening Developme \nimmunization \nnt \nactivities and on \nmalaria \nawareness. \n\\| Total 285,651,420 \\| \n\\| \nAs a result of failure to warrant the budgeted funds, the District could not implement the sensitization activities on immunization and malaria awareness \nNo Observation \n4,600,000 \nNatural Resources, 1,411,787,220 Environment \n1,586,011,562 \nPrivate Sector 81,702,354 98% Development \n83,046,715 \nIntegrated Transport 918,493,177 Infrastructure \n509,855,129 \nHuman Capital 32,748,026,813", "metadata": {"headings": [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}, [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}]], "page": 8, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "35,478,161,299 \nPublic Sector 5,406,654,041 Transformation \n6,328,760,070 \nCommunity Mobilization 14,412,750 and Mindset 14,415,630 \nGovernance and Security \n3,835,088,595", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}], [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,270,291,400", "metadata": {"headings": [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development Plan 446,698,438 Implementation 511,034,979 49,193,366,066 53,851,355,145 The warrants that were not utilized were meant for the following activities that were partially or not implemented at all. Table Showing key activities affected by under-utilization of warrants No Programme Warrants Activities Reason for the not Utilized affected by underutilization the under of warrants utilization Human Capital Salary Late release of Development 2,730,134,486 adjustments in funds. Delays in wage and a procurement supplementary process (late for pension starting of the and gratuity. affected projects) Implementatio n of capital projects in Education such as the Construction of Kigaarale Seed school \\| Agro- Salary Late release of Industrializatio 1,739,275,683 adjustments in funds hence wage causing inability to n process the Implementatio payments - and n of micro- implement the in a No \\| Observation \\|-Recommendation department such as the Construction of Kasamba HC III 5 Integrated = Servicing of Late releases transport 408,638,048 district road from the infrastructure equipment. Government and and services failure by Regional Routine mechanical maintenance workshop to of District service the road roads unit/ equipment in time and system failure to absorb claims at the end the financial year. 6 Natural Recruitment of The contractor Resources, 174,224,342 a water couldn't complete Environment, officer. works on time and Climate Implementatio the wage under Change, Land n of works water officer who A under the wasn't recruited water department The Accounting Officer explained that the underutilization of funds was caused by late release of funds. The funds were released in May 2023 and could not be fully absorbed. The unspent balance as at 20th June 2022 was re-voted back in May 2023 the on-going UgIFT Projects. Some contractors also stopped work when they were informed that the funds were swept back. 1.5 Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 The Accounting states that the work plan of a vote shall indicate the key performance Officer should indicators to be used to gauge the outputs. continue engaging the different [No Observation \\* ei Recommendation] Table showing performance indicators and targets Category No. of No of No. of No of \\| Expe % of outputs activi Activities activities nditu Qua outputs sampled ties in with without re ntifi the clear clear Amou \\| cati outpu performa performan nt on ts nce ce (UGX of indicator indicators ) Bn outp", "metadata": {"headings": [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}, [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}]], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], "page": 11, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.6 Implementation of outputs \nI assessed the implementation of six (6) outputs with forty (40) activities The \nAccounting worth UGX.8.79Bn and noted that; \nofficer should e One (1) outputs with seven (7) activities and expenditure worth ensure \ntimely UGX. 700,798,221 were fully implemented. \nimplementation of government \ne Five (5) outputs with thirty-three (33) activities worth UGX. projects. 8,090,681,961 were partially implemented. Out of the thirty-three \n(33) activities, the district fully implemented twenty-two (22) \nactivities; nine (9) activities were partially implemented, while two \n(2) activities remained unimplemented. \nTable showing performance indicators and targets \nCategory No. of No of No. of No of No of Expendit of output activili Activilie aclivilies activitie ure outputs s es in \\|s fully partially s not Amount assess the impleme implement impleme (UGX)Bn \nF No \\| Observation. ......... i Recommendation the municipality did not implement or partially implemented the following \nplanned activities.", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}, [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}]], "page": 11, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction works, Monitoring, supervision and Environmental impact assessments at Kihuura seed school under UGIFT.\n2. Construction of Kigaarale Seed school and completion of Mparo Seed school under UGIFT \n3 Construction and completion of Kasamba HC III under UGIFT\n3. Supply and installation of micro-irrigation equipment to farmers.\n4. Periodic maintenance of district roads. \nRefer to Appendix 1 (c) for details \nThe accounting officer explained that the partially implemented outputs were as a result of the following: - \nKigaarale seed school is a multi-year project and it\u2019s expected to be e \ncomplete in January 2025. \nKasamba HC III delayed to be complete due to the fact that funds e \nwere swept at the end of the financial year and were later revoted and released in May 2023. The contractor resumed and work is expected to be completed before the end of this month. \ne Construction for Kihuura Seed School has not yet commenced. They are still doing topographic survey and other preliminary activities.", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "On supply and installation of micro-scale providers and the few available are contracted to do works in other Districts. \n1.7 \nDelivery of Services from Implemented Activities \nIT undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service delivery under URF \nI sampled two (2) out of seven (7) activities with a total expenditure of UGX.561, 007,638. The significant findings are provided in the table below. \nNo. Progr Activity Source Total Pictorial Summary of Audit Managemen amme details offunds expenditure evidence findings (Time, jconclusion t Response (UGX) \nQuality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}, [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}]], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "re ii", "metadata": {"headings": [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "el ee ee ee \nActivity ~\u00b0 -Source\u2019~-\\} Total Pictorial Summary of \u2018Audit Managemen details offunds expenditure evidence findings (Time, \\|conclusion t Response (UGX) \nQuality, \nQuantity, Cost \nand \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}, [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}], [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bigando SNE 2", "metadata": {"headings": [{"headings_0": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, {"headings_1": {"content": "re ii", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "already", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], "page": 13, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(11.9km), developi Butiiti- ng in Ruhoko- sections Nyantungo (9 of the km), Butara- road Kyehara- Barahija (4km) The Accounting Officer explained that heavy rains affected the roads that were recently constructed whereby the newly constructed side drains were blocked. However, routine workers were going to be deployed to start opening the affected side drains. Recommendation The Accounting Officer should ensure routine maintenance is undertaken in order to keep the road motorable. 1.7.2 The service delivery under focus areas I sampled fifteen (15) out of forty (40) activities in Four (4) focus areas with a total expenditure of UGX. 6, 574,762,889 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. Focus Area Key Observation Key recommendation(s) UGIFT e Construction of Kigaarale Seed Secondary School- Contract no. contractors to ensure timely MOES-UGIFT/Works/2021- completion of the planned 22/002. Start date: activities. 03/01/2023. Contract Duration; 24 months. At the time of inspection on the 3\u201c/October 2023, 30% of works had been done. Time progress of the contract was at 42% indicating that the project was slightly behind schedule e Construction of Kasamba Implication HE Education and Health service delivery to the beneficiaries have been delayed Deep boreholes drilling (hand Ensure that all water user Development pump, Rehabilitation of bore committees are functional grant holes) undertaken in 13 sub Ensure that the recommended counties however the water user number of water sources are committees are not functional. tested. Although the guideline requires Sensitize the public on maintaining 20% of the existing water water quality at the existing water sources to be tested, only 17% sources. of existing water sources were Encourage the public to always tested. boil water for drinking. Only 76% of water sources tested were found to be suitable for human consumption. Implications e This could result in to poor maintenance and utilization of the boreholes which can affect there functionality and durability. The General population could be exposed to water borne diseases such as typhoid. Education The district does not maintain an e Ensure the preparation and Development updated asset register of education regular update of the asset Grant facilities and their conditions to register of education facilities. ensure informed prioritization in selection of schools to benefit from the grant. Implication This can lead to inconsistencies in the selection of grant beneficiaries. Microscale", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there was a late release of the \nwage supplementary budget and as such all activities regarding the \nrecruitment of staff could not be carried out. \nSimilarly some pensioners submitted incomplete documentation and \nthus payments for gratuity could not be completed thus leading to the \nunder absorption \n2.2 Validation of employees on the entity payroll \nThe District had 2,299 employees on the IPPS/HCM payroll of which 2,270 The Accounting Officer (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not should ensure that the show up. In addition, 1 individual had not accessed the payroll by end of June, \nstaff payroll is reconciled", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], "page": 15, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the District \nand updated regularly so wage bill. \nas to avoid payments to departed staff. \nThe summary of the validation exercise is shown in the table below; \nDetails \nNo. of Annual base (UGX) \nIndividua \nIs \nNumber of staff as per the payroll (June 2,299 \n27,653,906,844 \n2023) \nValidated as follows;", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], "page": 15, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The following observations were made; \nEi \nen \na) Out of 2,299 on the June 2023 payroll, 2,270 (98.7%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) \n9 (0.4%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 20 (0.9%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n12 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n08 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nA total of UGX. 51,285,014 was paid as salary to 01 employee in question after exit and this is considered a financial loss to Government. \nd) One (1) individual whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that for the partially verified staff he had written to the Education Service Commission for verification of the minutes of the affected staff whereas others had genuine reasons for not showing up for physical verification such as sick leave, disciplinary cases and had exited the district.", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}]], "page": 16, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 361 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on Officer should engage the National IDs. The information is critical in the identification of an the affected staff and individual. \nensure that employee records are duly Inconsistent information undermines the integrity of the District\u2019s updated and brought records and may complicate the employee service history and to the attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service. \nspecified timeline for appropriate action. The Accounting Officer explained that a request for change of dates \nof birth for affected employees has been made to Permanent \nSecretary Ministry of Public Service (letter available for verification). \nc) ~Under-remittance of UGX.29,872,951 of non-statutory deductions \\| were made by the entity during the period. \nThe Accounting Officer attributed the payment on wrong scales to non-automation of salary scale and notches by MOPS. The accrued salary arrears during financial year 2021/2022 were submitted to Ministry of Finance for verification in financial 2022/2023 and later released 622,955,728= for payment of which the process was on- going at invoicing level. \nThe under remittance of statutory deductions was attributed to \ninsufficient wage under PHC wage category, however the process of \npaying the under remitted PAYE is ongoing now as part of salary \narrears appropriated in this financial year 2023/2024.in addition the \nunder remittance of LST was attributed to MOPS not automating LST \ncodes to some employees. \n2.5 Delayed deletion of employees from the payroll \nThe Accounting I noted that UGX. 51,285,014 was paid to O1 staff who had Officer should initiate transferred services to another entity. These resulted into financial a process of deleting loss to government. \nthese names on the \npayroll. For staff on The Accounting Officer responded that the employee was a secondary transfer of service, school teacher who was transferred during COVID-19 lock down and the Accounting Officer the letter didn\u2019t come on time, However the Accounting Officer should initiate a Kyegegwa has been notified to institute recovery. \nprocess of transfer of salary payment to their new duty", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}]], "page": 16, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "stations.", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], "page": 17, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.6 \nReview of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the completeness The \nAccounting and relevancy of the entity establishment and noted that; \nOfficer should engage Out of 133 approved positions on the traditions staff structure, a total the District Service of 86 positions were filled leaving a gap of 47 vacant positions. \nCommission and the \nMinistry of Public The entity did not have an approved and costed staff establishment Service to develop for primary, secondary and tertiary institutions while the staff and implement a structure for health facilities issued by Ministry of Health was not costed staff structure incorporated into the district approved structure. \nfor the District. \nThe Accounting Officer explained that the under staffing was due to inadequate wage provided, however, planned engagements with the Ministry of Finance and Ministry of Public Service have been made for additional wage to fill the vacant positions after this verification exercise. \nRegarding the lack of an approved structure, he explained that he had engaged Ministries of Education and Public service to provide a staff structure for all educational institutions under the District. \n3.1 \nThe District Rural Water Supply and Sanitation Conditional Grant is a", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}, [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}]], "page": 17, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "government", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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. \nKyenjojo District received UGX.636, 110,000 (100%), out of UGX.636, 110,000 budgeted for the financial year 2022/23. Out of the UGX.636, 110,000 received, the District spent UGX.636, 110,000 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual \n1 Rural Water and Sanitation Hardware", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}, [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}]], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 18, "level": 1}}, {"headings_1": {"content": "government", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "uantit 1 \nSanitation Sub- Rehabilitation of boreholes 13 \nGrant \nDrilling of Deep boreholes 8 \n(traditional", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 18, "level": 1}}, {"headings_1": {"content": "government", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Water supply System 1 1 Sub-Grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component) \\_ \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}, [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n341 Positive observations \nI noted the following areas where management had commendable performance; \nAll grant funds were properly allocated to eligible program activities in line with \u00b0 \nthe prescribed thresholds for the allocation of rural water and sanitation sub- \nAll projects implemented had approved engineering designs from the Ministry of \u201do \nWater and Environment. \nQuality of materials used for both the rehabilitated boreholes and newly drilled \u00b0 \nboreholes was in line with the grant guidelines. \nThe district asset register was fully updated with all the implemented projects \u00b0 \nand covering the details on water infrastructure as per the format prescribed in the Accounting manual. \nThe district prepared and submitted all the quarterly reports as required by the \u00b0 \ngrant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Areas of improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n3.1.2.1 Funding and Absorption \nI reviewed the budget performance of Kyenjojo DLG and noted the following; UGX.636, 110,000(100%) was received, out of UGX. 636,110,000 budgeted. Out \u00b0 \nof the funds received UGX. 400,171,000 (63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 235,939,000 (37%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Purpose Budgeted Released amount Variance \\_\\_amount \n\u2018\\| Rural Water and Sanitation \n~ 400,171,000 \nSub-Grant (traditional \ncomponent \n~~ 400,171,000 \\| \u2014 \n. \nPiped Water Sub-Grant 235,939,000 235,939,000 \nUgIFT component \n636,110,000 636,110,000\\| DO \nOut of the funds received of UGX. 400,171,000 (63%) for the Rural Water and \u00b0 \nSanitation sub-grant (traditional component), UGX. 191,104,144 was spent leaving UGX. 209,066,856 unutilized while UGX. 235,939,000 received for the piped water sub-Grant (UgIFT component) was all utilized resulting in the overall absorption of 67% shown in the table below. \nDetails of quarterly releases and expenditures are shown in the table below; \nCategory \\| APP EST (A) (B) \n% \nA review of the annual work plan, budgets-and performance reports revealed that out \u00b0 \nof the planned twenty-three (23) activities, 20 were fully implemented while 3 were partially implemented as shown in the table below. Details are in appendix 4 (b). \nPlanned Actual Variance Expenditure Audit Remarks Projects/facilities quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sanitation |", "metadata": {"headings": [{"headings_0": {"content": "Sanitation |", "page": 20, "level": 1}}, {"headings_1": {"content": "budgeted.", "page": 19, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "| Fully Implemented", "page": 20, "level": 5}}, {"headings_1": {"content": "Sanitation |", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Hardware i, 22,498,828 Rehabilitation of De 13", "metadata": {"headings": [{"headings_0": {"content": "| Fully Implemented", "page": 20, "level": 5}}, {"headings_1": {"content": "Sanitation |", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "| Fully Implemented", "page": 20, "level": 5}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 20, "level": 3}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Boreholes 1 3 15,921,493 \nEB Water supply 1 Fully Implemented System 1 224,752,698 = Drilling of Deep 3 Partially boreholes > 112,666,723 Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 20, "level": 3}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Frame amet ima", "metadata": {"headings": [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "lA \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. \nThe Accounting Officer explained that the contractor encountered challenges with his equipment\u2019s (break down) and as a result he was unable to complete work. The uncompleted activities were rolled over to this financial and works are ongoing. He also explained that construction of Kyabaranga Water Supply System is a phased construction with phase 1 undertaken in the FY2022/2023 and phase 2 will be undertaken in the financial year (2023/2024) and that\u2019s when we shall complete the", "metadata": {"headings": [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}, [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}], [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}]], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 20, "level": 1}}, {"headings_1": {"content": "Frame amet ima", "page": 20, "level": 5}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "project.", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should closely monitor the contractor to ensure the timely completion of all the contracted works. \n3.1.2.2 Review of the procurement process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\u00b0 of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "project.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "project.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should abide by the issued guidelines by ensuring that the procurement process is commenced early enough so as to achieve timely", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "c) Low bidder turns up \nThe PPDA Act encourages fair competition by having many bidders and maintaining open communication to all bidders. \nRegulation 43 (3) of LGPPDA of 2006 requires that all procurements and disposals should be conducted in a manner that maximizes competition and achieves value for monies irrespective of the method of procurement used or nature of works, services or supplies to be procured. \nI noted that from the sampled procurements, procurements worth UGX. 35,760,000 lacked evidence of competition by bidders as the District failed to attract the minimum three bidders as required by the law (Only 2 companies appear on record of issue of bids). \nHaving a limited number of bidders participating in the procurement process denied the District the opportunity of selecting from a wide range of bidders thus limiting competition. This could also result into selection of contractors who lack capacity to complete the works. \nThe Accounting Officer explained that an advert for prequalification was run 26th May 2022 inviting providers for consultancy services for survey, siting and drilling supervision. Only two bidders responded and later were invited to bid for the services. However, the entity has adopted to advertise services under open completive bidding and competition has improved, five bidders were received this financial year. \nRecommendations \nThe Accounting Officer should encourage competition in the procurement process so as to promote transparency and quality. \nd) Failure to obtain erformance securities Performance Bank Guarantee/Insurance Bond) \nto Clause 52.1 of the contract between \nDistrict Local \nsecurities within two weeks- of contract signature, I noted that the -District \u00abdid not obtain the performance security from the contractor after contract signing as required. \nThe Accounting Officer explained that the entity communicated to the provider in a letter dated 16th March 2023 inviting the provider to come and sign the contract agreement and provide the performance security as per the contract but the contractor did not turn up. However, the District is committed to enforce all conditions of the contract effective this financial year", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure total compliance with the procurement laws and regulation and in particular with the contract terms as required. \n3.1.2.3 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 guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved e \nengineering designs from the Ministry of Water and Environment. \ne All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the e \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \ne All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nReview of reports submitted to MWE revealed that only 119 out of 721 (17%) of e \nthe existing water sources, and all the five 05 (100%) of the new sources were tested. \nOf the 124 tests carried out, only 94 (76%) of the water sources were found to be e \n> Recommendation ee The Accounting Officer should ensure that all water sources are tested \nand \nregularly as required by the grant guidelines. \nI carried out physical inspections on a sample of two (02) implemented projects on 18/09/23. These projects had a total of eighteen (18) sites, out of which I sampled ten (10). Interviews on site revealed that only eight (08) out eighteen sites 44% of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. Refer to the table below; \nNo Water Projects/ facilities Actual Number Number of Sites with Expenditure of Sites Sites Water User", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FAR \u201cRehabilitation of boreholes _ F", "metadata": {"headings": [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Drilling and Installation of \nVisited \nCommittees", "metadata": {"headings": [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}, [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}], [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "15,0 020, 276", "metadata": {"headings": [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "84,674,450 \nBR TOTAL See Ta a.) \nWithout functional water user committees, the installed facilities are likely to end up vandalized and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that all sources had water user committees formed and trained. The functionality of the user committees is affected by lack of facilitation. Some committee members are active and take up this responsibility willingly while others are not willing in the absence of facilitation. \nRecommendation \nThe Accounting Officer should sensitize the members and ensure that all water user committees are functional so as to monitor the implemented projects. \n3.1.2.4 Inspection of water Grant activities \nI conducted physical inspections of five (5) projects implemented at UGX. 427,043,144 on 19\" September 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Water Inspection Pictorial Planned Planned Recommend Projects/facility Remarks Evidence Start Date End Date ation \nDrilling and -A hand-pump - Installation of borehole hand pump installed. borehole in There were no", "metadata": {"headings": [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}]], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nyakati Village indigenous", "metadata": {"headings": [{"headings_0": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}, {"headings_1": {"content": "15,0 020, 276", "page": 23, "level": 5}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "trees as per the", "metadata": {"headings": [{"headings_0": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}, {"headings_1": {"content": "15,0 020, 276", "page": 23, "level": 5}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BOQ.", "metadata": {"headings": [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Drilling and A hand pump Installation of a borehole \nhand pump installed. borehole in There were no Rukinga Village any indigenous trees planted as er the BOQ", "metadata": {"headings": [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n11/Jan/2023\\| 11/May/20 Ensure trees 23 and grass planted as per the BOQ\u2019s \n11/Jan/2023\\| 11/May/20 Ensure trees and grass planted as per the BOQ\u2019s \nConstruction of Reservoir tanks \n11/Jan/2023\\| 11/April/2 Follow up Kyabaranga water installed. \n023 with the supply system Pump house \ncontractor and Phase I in Bugaaki and generator \nensure that Sub County, house trees and Kyenjojo District constructed. \npavings done There were no \non the any water \nwalkways as friendly trees \nper the BOQ\u2019s planted as per \nthe BOQs. \nNo pavings \ndone on the \nwalkways. \n5, Construction of a Three stance \n3 Stance lined VIP VIP Latrine \nLatrine at constructed. \nKanyinya Trading I noted that the \nCenter in tank installed \nButunduzi Sub- was not a 5000", "metadata": {"headings": [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}, [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "litre tanks as per the BOQ. IL \n11/Jan/2023\\| 10/March/ Contractor should be followed to Ensure that the right tank is installed. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}, [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}], [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for \n8 Completion of Mparo Seed School Phase II \n\\| 4 1 \u2018\\| \\| 9 Supply of medical equipment at Kasamba\\_ HC III", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}, [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}], [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Assorted Assorted", "metadata": {"headings": [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll UGIFT activities implemented were duly included in the annual work plan and o \nthe approved budget as per the grant guidelines. \no All planned investments at the district had a no-objection clearance from the Ministry of Health and Ministry of Education. \n3.2.2 Areas of Improvement \nI noted the following areas where the district needs improvement; \n3.2.2.1 Planning and Budget Performance \n3.2.2.1.2 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation \nGuidelines 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 \nmaintenance. \nI noted that the District allocated 83% to the Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 451,145,930 (23%) while replacement of small medical equipment and medical furniture was over allocated by UGX.326, 600,000(17%). In addition, there was no allocation to repair of medical equipment as shown in the table below; \nMain Threshold as Actual %age Approved Variance Audit Expenditure per the budget Budget (UGX) remark items guidelines allocation \nSA)", "metadata": {"headings": [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}, [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}]], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Under", "metadata": {"headings": [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Repair of Minimum \nmedical 20% allocation equipment \n\u2014 \nReplacement Maximum 326,660,000 Under of small 20% \nallocation \nProvision auxiliary structures for support services \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 26, "level": 1}}, {"headings_1": {"content": "Under", "page": 25, "level": 2}}], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting officer explained that the Health development grant under UgIFT 22/23 was allocated for procurement of New Equipment and construction of new buildings at the Ministry of Health Level, and was input into PBS. Kyenjojo District only complied as had been loaded. District shall request for allocation of equipment maintenance funds in future.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 26, "level": 1}}, {"headings_1": {"content": "Under", "page": 25, "level": 2}}], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the proper allocation of grant funds as required by the guidelines. \n3.2.3 Funding and Absorption \nOut of the approved budget of UGX.5,347,637,936, the district received all the budgeted UGX. 5,347,637,936 (100%); However out of the received funds, UGX. 3,568,434,659 67%) was spent, leaving UGX. 1,779,203,277 unutilized. Details in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release funding absorption ES eaters bess \nCapital 5,315,637,936 5,315,637,936 3,536,434,659 development \n5,347,637,936 \\|5,347,637,936 3,568,434,659 jo \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction and Upgrade of Kasamba HC II to HCIII e Construction of Kigaarale seed Secondary school \n3.2.4 Implementation of UGIFT Activities \n3.2.4.1 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have a land title for the pieces of land on which one UGIFT infrastructure projects worth UGX: 2,293,890,654 was implemented. Details are in the table below; \nProject \nLand Location Land size Contract Payments (acres) \\_\\_\\_\\_\\|Amount \nConstruction Of Mparo fe \\| \n\\| Kyembogo Sub 2,293,890,654 2,293,890,654 Seed School Phase IT \nCounty \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. In addition, intended education/Health service delivery will not be achieved. \nThe Accounting Officer explained that the land on which the school was established is owned by the Church and there is a Memorandum of understanding between the Church and the District donating the land.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should keep engaging the relevant authorities and ensure that the MOU is formalized and the titles are processed as well. \n3.2.4.2 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 6 UGIFT projects that received funding of UGX. 4,658,924,456 were implemented as shown in the table below; \nProject Contract Start date End date \nInspection", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "metadata": {"headings": [{"headings_0": {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7A 0\\} Ayiusiayew jou IA 0\\} obelogs", "metadata": {"headings": [{"headings_0": {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anp", "metadata": {"headings": [{"headings_0": {"content": "anp", "page": 28, "level": 4}}, {"headings_1": {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "page": 28, "level": 5}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "metadata": {"headings": [{"headings_0": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}, {"headings_1": {"content": "anp", "page": 28, "level": 4}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yBnoyy uo yBnoyy Buleq pasoddns jeuoipuny A\u0131ulsgew pey ou pejzajdwo> OU woo1 0\\} \u2018(000\u2018000\u20190Sz Jad \njeuonouny \u201cquawdinba PSJSIdwoy jeuolouny e wwawd\u0131nba payajdwoz Jou OU Alaatjap WOO! \u201cJuawdinba jou anp OU Adaaljap \u2018Juadinba 9WN XaN PUNOIB au \u2018Peypeye", "metadata": {"headings": [{"headings_0": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}, {"headings_1": {"content": "anp", "page": 28, "level": 4}}, [{"headings_0": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}, {"headings_1": {"content": "anp", "page": 28, "level": 4}}]], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "yA 0} -PIeM eis JO J2jeMm Pue JO 9ET\u201996E\u201989'T'xON Useq 24}", "metadata": {"headings": [{"headings_0": {"content": "yA 0} -PIeM eis JO J2jeMm Pue JO 9ET\u201996E\u201989'T'xON Useq 24}", "page": 28, "level": 3}}, {"headings_1": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dejos", "metadata": {"headings": [{"headings_0": {"content": "dejos", "page": 28, "level": 2}}, {"headings_1": {"content": "yA 0} -PIeM eis JO J2jeMm Pue JO 9ET\u201996E\u201989'T'xON Useq 24}", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Almau yBnou) \u2018saiqeq leuorpuny Aylulsjew pey uolpedsul peYy paoueape JO UO Passaiboid", "metadata": {"headings": [{"headings_0": {"content": "Almau yBnou) \u2018saiqeq leuorpuny Aylulsjew pey uolpedsul peYy paoueape JO UO Passaiboid", "page": 28, "level": 4}}, {"headings_1": {"content": "dejos", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "39% 1", "metadata": {"headings": [{"headings_0": {"content": "39% 1", "page": 28, "level": 3}}, {"headings_1": {"content": "Almau yBnou) \u2018saiqeq leuorpuny Aylulsjew pey uolpedsul peYy paoueape JO UO Passaiboid", "page": 28, "level": 4}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yp\u0131ym Ujnaj\\s yBnou ydium \u2018saiqeq ygna\u0131s au (%G9) D7 se", "metadata": {"headings": [{"headings_0": {"content": "yp\u0131ym Ujnaj\\s yBnou ydium \u2018saiqeq ygna\u0131s au (%G9) D7 se", "page": 28, "level": 3}}, {"headings_1": {"content": "39% 1", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ou", "metadata": {"headings": [{"headings_0": {"content": "ou", "page": 28, "level": 3}}, {"headings_1": {"content": "yp\u0131ym Ujnaj\\s yBnou ydium \u2018saiqeq ygna\u0131s au (%G9) D7 se", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ou ay ou} syojy og sojoyd", "metadata": {"headings": [{"headings_0": {"content": "ou ay ou} syojy og sojoyd", "page": 28, "level": 6}}, {"headings_1": {"content": "ou", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ">", "metadata": {"headings": [{"headings_0": {"content": "ou ay ou} syojy og sojoyd", "page": 28, "level": 6}}, {"headings_1": {"content": "ou", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EZOT/LO/TE", "metadata": {"headings": [{"headings_0": {"content": "EZOT/LO/TE", "page": 28, "level": 1}}, {"headings_1": {"content": "ou ay ou} syojy og sojoyd", "page": 28, "level": 6}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EZOZ/EO/EZ", "metadata": {"headings": [{"headings_0": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOT/LO/TE", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "metadata": {"headings": [{"headings_0": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TOT\u2019ZrS\u2018g6g 99\u20ac\u201980T\u201889T 686'b88'6ZT 9LT'L66'bET S6L'L8\u20ac'61Z'2 \nJo 0\\} 02/SUM/LAION puowly epue\u00dfn JO 7", "metadata": {"headings": [{"headings_0": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}, [{"headings_0": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Buipeu\u00dfdn OH", "metadata": {"headings": [{"headings_0": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "II 1\u00b07-T000/Ez-zz asnoy \u201cIII SHOM/OEG/uady 600/\u20ac202-zz0z/ eunqnyw 30 Ayulsyew je IIIDH /S1J0M/OES/aky ssauisng Pue JO Ayuajew", "metadata": {"headings": [{"headings_0": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "metadata": {"headings": [{"headings_0": {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "page": 28, "level": 2}}, {"headings_1": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Yonsn4ysuo> DH SWOUNSSAUT \"PA \\_uolnpn.gsuoy $200/22-1z0z", "metadata": {"headings": [{"headings_0": {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "page": 28, "level": 2}}, {"headings_1": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "metadata": {"headings": [{"headings_0": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}, {"headings_1": {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "-OW OT", "metadata": {"headings": [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Ag piem \\{4197 dno SS21AIaS \nP\u0131em egg SSIlAaS II \npejuoy IT yuomAys [eStuya] PA \ne Aq IH Aq P33S \ne Py 40 307 \nThe Accounting Officer explained:", "metadata": {"headings": [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}, [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 29, "level": 2}}, {"headings_1": {"content": "-OW OT", "page": 28, "level": 4}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kataraza Health centre III maternity ward equipment were stored in the staff quarter as the maternity building was being completed at the end of FY22/23; upon completion, equipment was shifted to Maternity ward and installed; both maternity ward and staff quarters are in use currently.", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 29, "level": 2}}, {"headings_1": {"content": "-OW OT", "page": 28, "level": 4}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(b)", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mbale Health centre II was constructed in FY 2022/2023, funds for equipment, worth 80M were allocated for FY 2023/2024, a supplier has been procured and equipment will be delivered during the course of FY 2023/2024. \nButiiti HC III and Butunduzi HC III maternity wards were procured using UgIFT formula and performance funds, which were inadequate to undertake all works, including furnishing labour suite with work tops for delivered babies and resuscitation. Additional completion works will be undertaken once District receives more funds \nRecommendation \nThe Accounting officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n3.2.4.4 Non-utilisation of facilities after completion (current year 2022/23) \nPhysical inspections of 5 projects implemented revealed that they were completed but not currently utilised. Details are in the table below; \nProject Contract Start date End date Photo Inspection", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}, [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}], [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}]], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 29, "level": 2}}, {"headings_1": {"content": "(b)", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "remarks", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 29, "level": 1}}, {"headings_1": {"content": "Amount", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \\| 111 \nUpgrading 607,999,034 12/01/2023 30/08/2023 Completed of Kataraza \nthough not yet HC II to HC \nfunctional since III in the medical 4!", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 29, "level": 1}}, {"headings_1": {"content": "Amount", "page": 29, "level": 2}}, [{"headings_0": {"content": "remarks", "page": 29, "level": 1}}, {"headings_1": {"content": "Amount", "page": 29, "level": 2}}]], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bufunjo", "metadata": {"headings": [{"headings_0": {"content": "Bufunjo", "page": 29, "level": 3}}, {"headings_1": {"content": "remarks", "page": 29, "level": 1}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a equipment have", "metadata": {"headings": [{"headings_0": {"content": "Bufunjo", "page": 29, "level": 3}}, {"headings_1": {"content": "remarks", "page": 29, "level": 1}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub-county", "metadata": {"headings": [{"headings_0": {"content": "Sub-county", "page": 29, "level": 2}}, {"headings_1": {"content": "Bufunjo", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018\\| not yet been", "metadata": {"headings": [{"headings_0": {"content": "Sub-county", "page": 29, "level": 2}}, {"headings_1": {"content": "Bufunjo", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MOH/Works", "metadata": {"headings": [{"headings_0": {"content": "MOH/Works", "page": 29, "level": 3}}, {"headings_1": {"content": "Sub-county", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "installed.", "metadata": {"headings": [{"headings_0": {"content": "MOH/Works", "page": 29, "level": 3}}, {"headings_1": {"content": "Sub-county", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "/2020-", "metadata": {"headings": [{"headings_0": {"content": "/2020-", "page": 29, "level": 3}}, {"headings_1": {"content": "MOH/Works", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "21/00016", "metadata": {"headings": [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Upgrading 898,547,101 24/11/2022 31/07/2023 Substantially of Mbale HC \ncompleted, II to HC III \nthough not yet functional due to \\| \n\\| lack of \nnewly constructed HC \nConstructio 129,884,984 07/12/2022 12/03/2023 Completed n of a \nthough not yet maternity functional due ward at \nto; poorly done Butunduzi maternity ward- HCII, \nwhich had no", "metadata": {"headings": [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}, [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kye/530/wo", "metadata": {"headings": [{"headings_0": {"content": "Kye/530/wo", "page": 30, "level": 2}}, {"headings_1": {"content": "21/00016", "page": 29, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "slab for delivery rks/2021- \nof babies, no", "metadata": {"headings": [{"headings_0": {"content": "Kye/530/wo", "page": 30, "level": 2}}, {"headings_1": {"content": "21/00016", "page": 29, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22/0025 by", "metadata": {"headings": [{"headings_0": {"content": "22/0025 by", "page": 30, "level": 3}}, {"headings_1": {"content": "Kye/530/wo", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water installed Eba \nin the sleuth Business \nroom and no Solutions \nequipment. \nand \nFinancial \nServices \nConstructio 134,997,176 17/12/2022 23/03/2023 Completed Nie Of \nthough not yet maternity functional due ward at \nto; poorly done Butiiti HC \nmaternity ward- III Kyen- \nwhich had no", "metadata": {"headings": [{"headings_0": {"content": "22/0025 by", "page": 30, "level": 3}}, {"headings_1": {"content": "Kye/530/wo", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGIFT/530/", "metadata": {"headings": [{"headings_0": {"content": "UGIFT/530/", "page": 30, "level": 2}}, {"headings_1": {"content": "22/0025 by", "page": 30, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "slab for delivery works/2022 \nof babies, no", "metadata": {"headings": [{"headings_0": {"content": "UGIFT/530/", "page": 30, "level": 2}}, {"headings_1": {"content": "22/0025 by", "page": 30, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "-23/0003 by", "metadata": {"headings": [{"headings_0": {"content": "-23/0003 by", "page": 30, "level": 3}}, {"headings_1": {"content": "UGIFT/530/", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water installed", "metadata": {"headings": [{"headings_0": {"content": "-23/0003 by", "page": 30, "level": 3}}, {"headings_1": {"content": "UGIFT/530/", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tropical", "metadata": {"headings": [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in the sleuth Group 2012 \nroom and no equipment. 1939536661\\} = \\| fT \nNon-utilisation of infrastructure and supplies implies that programs objectives of improving health and education services were not achieved. \nThe Accounting Officer explained that the District Leadership monitored projects undertaken in FY 22/23; the projects of Kataraza Maternity ward, Mbale Maternity ward and staff quarters, Kataraza Staff quarters, Butunduzi Maternity ward and Butiiti Maternity ward were found complete and were commissioned in August 2023. They are currently in use, being utilized. \nProject Contract Start \\| End-date Photos Inspection Amount date remarks \n[Inspected on the Construction of 1,800,000,000 28/04/ Not yet \nKasamba HC III- \n2022 completed(w 19/09/2023. Works MOH- as supposed were on-going UGIFT/WORKS/ to be however a lot 2021- \ncompleted on remained undone 22/00013/6 by \nthe \nlike finishes to the Khalsa", "metadata": {"headings": [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}, [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/09/2023)", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023)", "page": 31, "level": 3}}, {"headings_1": {"content": "Tropical", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wards, pit latrines", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023)", "page": 31, "level": 3}}, {"headings_1": {"content": "Tropical", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Developments", "metadata": {"headings": [{"headings_0": {"content": "Developments", "page": 31, "level": 2}}, {"headings_1": {"content": "30/09/2023)", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yet the contract (U) ltd. extension was ending", "metadata": {"headings": [{"headings_0": {"content": "Developments", "page": 31, "level": 2}}, {"headings_1": {"content": "30/09/2023)", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/09/2023.", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Company was paid UGX.579m during the f/ Construction of a 159,657,002 11/01/ Not yet \nContract duration twin staff house \n2022 completed \nexpired but works at Kyankaramata \nwere not yet HC III- completed. Roofing KYEN/530/WOR \npoorly done (roof KS/2021- \nnot closed as seen 22/0023 BY \nin frame 2). The Jamos \nroof leakages have Construction \ncaused sections of Services Ltd. \nthe ceiling to cave in (frame 3). Poor quality works on \nConstruction of a 129,884,984 maternity ward \nat Butunduzi \nHCIII. \ndoors \n23/03/2023 \nCompleted though not yet functional due to; poorly done Kye/530/works/ maternity ward- 2021-22/0025 \nwhich had no slab by Eba Business \nfor delivery of Solutions and \nbabies, no water \nSCHOOL. Phase \nthe 30/04/2023. II. Under \nHowever, at the UGIFT. By \ntime of inspection Mulumba and \n03/10/2023 a lot of Co. Building \nworks remained Construction \nundone. Such as limited \nconstruction of gas \\|\\| chambers and piping of the \u201c\\|\\| science \n\\_\\|\\| laboratories, \n\\| electrical \nfi \\| installation in most \\| buildings among \\| others.", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}, [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,648,365,533", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], "page": 32, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.3 Education Development Grant The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. In the year under review, the district received education development grant of UGX. 700,798,224 for the construction of; five (5) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: 3.3.1 Positive observations I noted the following areas were management had commendable performance; oe All the projects implemented under the program were appropriately screened for likely environmental and social impacts. Environmental and social management plans for the programs were in place as required by the guidelines. All the program activities were incorporated into the LG plans and budget. eo e The budget allocation for grant activities was conducted in line with the grant guidelines and no ineligible activities were funded. The grant received all the budgeted funds of UGX.700, 798,224. These funds were e appropriately absorbed on program activities. eo All program procurements were undertaken in line with the requirements of the 3.3.2.1 Selection of schools/projects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. I noted that the District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. Inconsistencies in selection of projects/schools for works affects the quality of education of pupils/students in the unselected disadvantaged schools. The Accounting Officer explained that there is a draft asset register of education facilities which needs to be completed for guidance in the planning. Going forward the asset register is going to be finalised that will reflect all assets in their condition. Recommendation The Accounting Officer should put in place and maintain an up to date register of education facilities and their condition. 3.3.2.2 Failure by internal Auditors to audit education development grants Projects/programs Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}, [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u2014 -", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], "page": 33, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SN Category Activity [Bene Actual quantity quantity 1 Capital Development (micro Installation of irrigation 51 43 scale irrigation equipment) equipment \n2 Complementary services Training of farmers \nNot Not", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Setting up demo farms 0 0 \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation program was done in accordance with the program guidelines. \nThe following were my observations; \n3.4.1 Positive observations \nI noted the following areas where management had commendable performance; \nec All program funds for the financial year were spent on eligible and allowable expenditures. No ineligible expenditures were incurred. \ne All contracts were awarded in line with the grant guidelines and the PPDA", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}, [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}]], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe Farmers were provided with training and technical support by the suppliers of the irrigation equipment during the warranty period. \n3.4.2 Areas of improvement \nI noted the following areas where the district needs improvement; \n3.4.2.1 Planning \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) e \ncapital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \ne The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nThe share of the grant for complementary services will be spent on the expenditure e \nMain ~ ~-Expenditure Threshold as Actual \nApproved \nVariance ~-\\} Audit- >~-- Items per the percentage budget (UGX) remark guidelines (budget) (A-B) \na) (By)", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}, [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 35, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 75% 83 Over", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 35, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Deal", "metadata": {"headings": [{"headings_0": {"content": "Deal", "page": 35, "level": 5}}, {"headings_1": {"content": "__", "page": 35, "level": 1}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Deal", "page": 35, "level": 5}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation \n(micro \nscale", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Deal", "page": 35, "level": 5}}, [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Deal", "page": 35, "level": 5}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 35, "level": 2}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Comer quipment \n\u2014 25% 544,695,677 Under services \nAllocation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 35, "level": 2}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}, [{"headings_0": {"content": "irrigation", "page": 35, "level": 2}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "per", "metadata": {"headings": [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting Officer explained that the initial budget of 2,178,782,709 was prepared in line with the program grant guidelines with UGX 1,634,087,032 (75%) as capital development and UGX 544,695,677 (25%) as complementary. However, the supplementary budget of UGX 1,225,529,204 (which was unspent) was totally for capital development that changed the whole budget allocation criteria thus causing the allocation to change to 83% and 17% for capital and complementary respectively. \nRecommendation \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.4.2.2 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}, [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The District received UGX. 3,370,467,939 out of UGX.3, 404,311,913 budgeted (99%) resulting into a shortfall of UGX. 33,843,974 (0.1%). Out of the funds received, UGX. 1, 104,468,893 was spent on capital developments while UGX. 420,765,870 (13%) on complementary activities. \noe Out of the total program receipts of UGX.3,370,467,939, UGX.1,525,234,763 (55%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.1,845,233,176(45%). Details are in the table below. \nItem Revised budget Warrants/ Total Variance % \nI undertook inspection on-the 25/September/2023 to -ascertain the extent of \u00b0 \nservice delivery and noted that the District had installed 51 out of the 59 planned irrigation equipment. \nAs a result of the budget short falls key program activities such as installation of irrigation equipment to farmers and monitoring were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}, [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the under absorption to; \nFew suppliers of irrigation equipment. There were only five (5) prequalified UgIFT \u00b0 \nirrigation equipment suppliers and these were shared amongst 10 Districts in Cluster one. The work load became too much and could not handle all the sites in different Districts at the same time. \nHigh rate of farmer co-funding. The farmer co-funding of 25% is too high for an \u00b0 \naverage farmer and this has greatly impacted on program performance since the procurement process is triggered upon a farmer having fully met the co-funding obligation. \nLate release of revoted funds (UGX 1,057,364,704) that were unspent in FY \u00b0 \n2021/22. These were released in the last month of the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], "page": 36, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 36, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should enhance mobilization, awareness and training of farmers to co-fund the program. The accounting officer should also liaise with other stake holders such as the MAAIF to ensure that contractors are given workloads they can easily manage. The Accounting should also liaise with the MoFPED with the objective of ensuring the timely release of program funds. 3.4.2.3 Implementation of the Micro irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; oe Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF. e The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. mobilization, awareness, farm -visits;- demonstrations and farm field schools as required by the guidelines. e The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. e Eight (08) planned irrigation equipment had not been delivered to selected farmers who had paid the co-funding. The Accounting Officer explained that W&S Consult International was a major supplier but had acquired a lot of work from other districts and could not install all the sites in time due to limited human and financial capital. However, the District has since followed up and Five (5) sites have been completed and the remaining three (3) works are ongoing. Recommendation The Accounting Officer should liaise with relevant stakeholders to ensure that all suppliers are properly vetted and reviewed to ensure that they have adequate capacity to undertake the procurements awarded. 3.5 REVIEW OF KYENJOJO DISTRICT HOSPITAL OPERATIONS 3.5.1 Budget performance The Hospital budgeted to receive UGX.558, 107,532 but received UGX.481, 848,341 resulting in a shortfall of UGX.76, 259,191. This implies that 86.3% of the budget was funded representing a short fall of 13.6%. Out of the total receipts of UGX.481, 848,341 for the financial year, UGX. 485,721,077 was spent resulting in an over expenditure of UGX. 3,872,736. The Accounting Officer attributed the under release the shortfall to non-realization of the anticipated RBF funds from URMCHIP in FY 2022/2023. And the over expenditure of UGX. 3,872,736 was attributed to balances carried forward from the previous financial period. Recommendation The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\- \\_ \\_ Bu \\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 37, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(a) Limited Storage Space \nmi a iin \nThe storage area for drugs was small and medicines were congested with some medicines on the floors instead of pallets and boxes leaning on walls. The stores i not well lit and appropriately ventilated a \nas per the pictures below; \nN \nii Ei \\| \nCongestion noted in the drug store \nCongestion noted in the drug store \nFurther, poor storage conditions for drugs may result into loss of potency or degradation of products that may harm patients. \nThe Accounting Officer explained that a Health facility stores needs assessment was under taken country wide by Ministry of Health in Liaison with Accounting Officers in the country, in February 2022. A report was made and submitted to MOH, District awaiting availability and allocation of funds from MOH. We hope funding will be provided for the expansion of the stores.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 38, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 38, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant Authorities to provide additional funding for the hospital to secure additional storage space to ensure that all EMHS are securely stored in appropriate storage facilities/conditions. \n(b) Delayed delivery of drugs \nExamination of stores records revealed that management experienced delays in delivery of medicines and sundries to the hospital by National Medical Stores. The Table below refers. \nDate ordered \nOrder deadline \nDelivery deadline Dates delivered Lead time (delays) \nCycle 1(13/7/2022) \\| 27/7/2022 2/9/2022 \"26/9/2022 \\| 24 days \\| \nThe Accounting Officer explained that the NMS was contacted and a-delivery schedule for FY 2023/2024 was amended to ensure improved delivery of drugs to hospital and health facilities \nRecommendation \nThe Accounting Officer should engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital. \n(c) Expired Drugs \nAccording to chapter 8 of the Uganda Essential Medicines and Health Supplies Management Manual (EMHS) 2018, medicines and Health supplies do have limited shelf lives. Standard treatment guidelines, laboratory testing protocols and morbidity patterns often change, therefore it can be expected that some medicines may not be used before expiry. Health workers can limit stock expiry by closely monitoring expiry dates and taking the appropriate action to redistribute stock when necessary. \nExamination of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. The expired drugs are included in the table below; \nDrug Quantity Purpose ofthedrug Aceton = \\| \\_ \n\u201aAlcohol . \\_ Lab reagent \\_\\_\\_ 3 litres \nee Neitral 3 litres \n. abreagent abreagent FieldstainA stain A 1 litre \nLab reagent \nABC/3TC 7 tins Art drug", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}]], "page": 38, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "300/600 mg", "metadata": {"headings": [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 39, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tabs 220 \nFurthermore, Management did not provide the values of the expired drugs. Equally, management did not budget for the disposal of the expired drugs. \nExpiry of stocks leads to financial loss and poor service delivery to the public. \nThe Accounting Officer explained that the majority of the expiries are due to change in the drug regimens of patients especially for the ARV\u2019s. The Ministry of Health gave \n: delivered as per appendix 8b) for cycle 5 and yet their cost cf: UGX. 71,000,000= was charged against the hospital budget \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. \nManagement response \nThe Accounting Officer explained that following the NMS commitment that a tune of un-utilized funds totalling UGX.175,814,243 /= IN FY 2022/2023 would be rolled to FY 2023/2024; Kyenjojo District has modified the procurement plan with NMS for FY 2023/2024 to accommodate unspent balances in FY 22/23 and will track expenditure to ensure funds are utilized by ordering.", "metadata": {"headings": [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}, [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should continue liaising with the relevant stake holders to ensure timely release of all the needed drugs. \n3.5.4 Understaffing in Health 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 delivery. Section 3.5.2. of the Health Sector Service Standards& Service Delivery Standards 2016, the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. \nI noted that despite the hospital having an approved structure of 190 positions, only 135 representing (71%) are filled and 82 (29%) positions remain vacant. \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that 15 vacancies of the 55 un-filled are nursing assistant positions that were phased out and cannot be filled. \nKyenjojo District made a 3years recruitment plan and submitted it to Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}, [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 An assessment of medical: equipment in the District hospital focusing on the\u2018 functionality and availability of medical equipment and maintenance of the same revealed that; the District hospital did not plan or even carry out regular maintenance of the medical equipment basing on analysed equipment data such as usage statistics and dates of previous maintenance. Consequently, this may lead to persistent breakdown of equipment and prolonged down time which would affect service delivery in terms of reliability and quality of health care and increased repair costs. \nThe Accounting Officers attributed the failure to carry out regular medical equipment maintenance to; reliance on one regional maintenance workshop and lack of spare parts and accessories. \nI noted that a number of critical medical equipment had been faulty for quite a long time without repair and or replacement of their spare parts rendering them redundant such as the dental chair in pictures below which is due for boarding off. \n=A IN +X N \n= \n\\\\ \nrs \nN \nNEN \n> \nBr \n; \ns \n2 3 \n3.5.6 Non-functioning 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. \nI observed that the Hospital had an incinerator that was non-functional as per the pictures below; \nAn enclosed \nFe incinerator not yet een \na \nput to use by the hospital \nTemporary storage area for medical waste before it\u2019s picked up by green label company \nAs a result, medical waste was not being destroyed at the hospital. \nAn interaction with hospital management revealed that construction of the incinerator started in May 2023 and it\u2019s not yet handed over to hospital management. \nThe Accounting Officer explained that Kyenjojo General Hospital has made an equipment plan for the FY 2023/2024 that will be followed to ensure equipment is well maintained. The Non-functional Dental chair at Kyenjojo General Hospital was a donated second used one, the District procured a new and functional one, and the old one will be boarded off \nThe District will follow up to ensure that the new incomplete incinerator, being constructed with support from Ministry of Health, gets completed and utilized.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}, [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], "page": 42, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to engage the contractor to ensure that the incinerator is completed and put to the intended use. \n3.5.7 Hospital land \nI observed that land where the Hospital premises are located is approximately 9 acres which has no land title registered in the Hospital name which may result into encroachment, disputes and loss of public land. \nAn interaction with management revealed a preliminary survey had been done by district authorities although no title is issued to the hospital yet. \nThe Accounting Officer explained that Kyenjojo District shall allocate resources in FY 2024/2025 to ensure the Hospital land title in acquired. \nci Pa \nA recently completed ~ \n\u201a\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sg", "metadata": {"headings": [{"headings_0": {"content": "Sg", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|\\| radiology unit awaiting", "metadata": {"headings": [{"headings_0": {"content": "Sg", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 43, "level": 3}}, {"headings_1": {"content": "Sg", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "=\\| installation of the x-ray", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 43, "level": 3}}, {"headings_1": {"content": "Sg", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eS |", "metadata": {"headings": [{"headings_0": {"content": "eS |", "page": 43, "level": 5}}, {"headings_1": {"content": "Le", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "machine to be operational \n1 \nNT \u201c1 A dilapidated staff house", "metadata": {"headings": [{"headings_0": {"content": "eS |", "page": 43, "level": 5}}, {"headings_1": {"content": "Le", "page": 43, "level": 3}}, [{"headings_0": {"content": "eS |", "page": 43, "level": 5}}, {"headings_1": {"content": "Le", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE", "metadata": {"headings": [{"headings_0": {"content": "RE", "page": 43, "level": 3}}, {"headings_1": {"content": "eS |", "page": 43, "level": 5}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\ > Bee housing hospital staff", "metadata": {"headings": [{"headings_0": {"content": "\\ > Bee housing hospital staff", "page": 43, "level": 3}}, {"headings_1": {"content": "RE", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "=-|", "metadata": {"headings": [{"headings_0": {"content": "=-|", "page": 43, "level": 1}}, {"headings_1": {"content": "\\ > Bee housing hospital staff", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ALL", "metadata": {"headings": [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "x \npated \nSa", "metadata": {"headings": [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}, [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}], [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "feo \na \n= \nee \ni \noo Un ee ae \nA dilapidated \nwater tank \u2014 = \n&", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}, [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ei", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0 2? = \nfor one of the staff houses \nr \u00a2 ro == \n\\| i ee Seal \n\\| Re i Foe \nAlt ee \\| \n2 \n\\| \\| z", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}, [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEA", "metadata": {"headings": [{"headings_0": {"content": "EEA", "page": 43, "level": 4}}, {"headings_1": {"content": "ei", "page": 43, "level": 2}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \u2014 A dilapidated kitchen \n\u00a3", "metadata": {"headings": [{"headings_0": {"content": "EEA", "page": 43, "level": 4}}, {"headings_1": {"content": "ei", "page": 43, "level": 2}}, [{"headings_0": {"content": "EEA", "page": 43, "level": 4}}, {"headings_1": {"content": "ei", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FL", "metadata": {"headings": [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "> \n~\\_ \n\\|\\| section of the staff house \n\u2014 \n3.5.9 Status of-non-medical-equipment we ee tomes \n\u00ae \nOld generator not in use as it is unable to load the whole hospital system \nHilux Pick up UG2969M due for disposal \nThe Accounting Officer explained that District board of survey 2022/2023 captured the old pick up UG 2969M for boarding off. Recommendation for transfer of the old Generator to lower health facility will be followed", "metadata": {"headings": [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}, [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], "page": 44, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the generator is transferred to a lower health centre since it is still functional while the double cabin pick up should be boarded off to avoid further deterioration of its condition \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 audit of the financial \nis to read the Other \n\u2018Guide, 2018 and for such internal control as management determines necessary to enable the ~ preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs 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": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], "page": 45, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "o 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\u2019s internal control. eo 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\u2019s 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\u2018 or conditions may cause the DLG to fail to deliver its mandate. 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 these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}]], "page": 45, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 All the 167 SACCOS in the district received the PDM revolving funds with each SACCO receiving ugx.100, 000,000 as planned. I sampled 10 SACCOS and noted that they had accounted for the PRF as required. UGX.167, 000,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. I noted that all the 10 PDM SACCOs had disbursed UGX. 1,000,000,000 to beneficiaries. The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. There was a training and orientation of master trainers who were to train other cadres in the functionality and operation of the PDM. I also noted that a training of the Training of Trainers (TOT) and Core PDM implementation teams at HLG level had been undertaken. There was a training of local experts who comprised of Parish chiefs, CDO\u2019s, Commercial Officers and Extension officers. The 10 SACCOs which were sampled for the audit were registered under the Cooperative Societies Act to ensure the legality of the organisation. For the 10 SACCOS which were sampled had signed the financing agreement prior to receiving the Parish Revolving Fund (PRF) as required by paragraph 3.10 of the PDM user handbook. For the 10 sampled SACCOS, the Accounting Officer had submitted the attestation forms to the PDM secretariat as required. General meetings were held in all the sampled SACCOS, a leadership vetting committee was elected and inaugurated. All the SACCO members were trained on the proper implementation of PDM activities. The SACCO bank accounts were operating normally as required by the PDM manual. All the Enterprise groups in the sampled SACCOS had been registered by the Community Development Officers at the sub county as Community Based 4.2.1 Failure to align LG budgets to the-PDM- = Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. A review of the District budget and work plans revealed that out of the 7 priorities received from 10 sampled Parishes, none of them were incorporated in the district\u2019s budget/work plan. I further noted that 2 out of 7", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}]], "page": 47, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "metadata": {"headings": [{"headings_0": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This was attributed to the failure by the District core team to align the district work- plans with the PDM implementation interventions. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that during presentation of budget Conference reports to Lower Local Government stakeholders, Sub-Counties and Town Councils have been advised to always include PDM priorities in the reports for approval and onward submission to the district for inclusion/incorporation in the district\u2019s budget and work plans.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}, [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}], [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties/ MDAs are incorporated in the district's budget and work plans. \n4.2.2 Delayed disbursement of funds to PDM SACCOs \nPara.10 (v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "foe. | Month", "metadata": {"headings": [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~- = =-[-Rio, of SACCOs that received\u2019PRF 1 jo 0 2 \nOctober November \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}, [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}], [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}]], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 49, "level": 1}}, {"headings_1": {"content": "foe. | Month", "page": 49, "level": 2}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 49, "level": 1}}, {"headings_1": {"content": "foe. | Month", "page": 49, "level": 2}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoFPED to ensure timely release of funds. \n4.2.3 Review of Governance Structures. \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & -", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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 User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; \no The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, e \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommillees and pass resolutions. \n\u201aI reviewed the existence and functionality of the PDM governance: structures at the District, Parish and SACCO level and made the following observations; \nGovernance Observations Management Response structure \n\\| e The District did not prepare \\| \nThe Officer explained", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], "page": 50, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implementation quarterly performance reports that a functional PDM HLG core Teams \nas evidence of functionality. implementation team exists comprising of the Chief Administrative Officer, District Production Officer (DPO), District Commercial Officer (DCO), District Planner (DP) and District Community Development Officer (DCDO). Other members are also co-opted on the core team: District Agriculture Officer, District Veterinary Officer, District ICT Officer, Senior Commercial Officer, Principal Commercial Officer, District Tourism Officer and Commercial \nOfficer in charge of Emyooga. Parish \noe The PDCs were fully constituted The Accounting Officer explained Development as per the guideline. \nthat the PDC\u2019s have been Committees \ne Did not prepare parish priorities advised to always \nprepare \nParish (PDC) and action plans in the \npriorities and action plans for prescribed format showing \ncategory, name of priorities, incorporation in district budget quantity, location and expected and work plans. During Budget date of implementation. Refer Conference meeting for Toro to Appendix 5b \nregion in Kabarole District, the eThe PDC prepared quarterly issue of limited budget to PDC performance reports. \nactivities and no budget for e Funding received of \nadministrative costs under PDM UGX.250,000 per quarter was \ninadequate to facilitate the to enable various stakeholders activities of the PDC. \nmonitor and follow up proper implementation of PDM activities", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}]], "page": 50, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "training of the PDM SACCO inaugurated 'vetting committee", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 51, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "members during the meeting. \nmembers after the training as o By the time of the first general guided by the PDM secretariat. meeting, 10 PDM SACCOs had \nalready received funds. Refer to \nAppendix 5c \nSACCO \nI noted that in all the 10 sampled The Accounting Officer explained Committees \nSACCOs, only two committees\u2019 i.e. that following the disbursement and \nSub Supervisory and Executive of PRF to selected households Committees committees and one (01) this FY, all SACCO committees subcommittee i.e. Loan \nhave been advised to be active Subcommittee were functional. \nThe four (04) subcommittees and functional to ensure proper were not functional i.e., utilization of PRF as per the set Production sub Committee, guidelines. \nMarketing sub Committee, \nBusiness Development services \nsub Committee and Finance and \ninvestment sub Committee. Refer \nto Appendix 5d \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation \nThe Accounting Officer should organise more trainings on the roles and importance of these committees in the implementation of PDM and organise elections for missing committee and sub committees. The Accounting Officer should also engage the relevant authorities for sufficient facilitation of PDCs and SACCO Boards. \n4.2.4 Review of Training Implementation Activities. \nParagraph 27 of PDM ALG Guide for Supporting HH & EGs in Accessing Loans under - \nPRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \noe After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}, [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}]], "page": 51, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- workshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 51, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \\|-Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 52, "level": 3}}, {"headings_1": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "training \nSE Sees MEETS sen \nSe TE Se TS", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}, [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}]], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Training of I observed that in 5 Parishes \\|The Accounting Officer Household and (SACCOs) training of households and explained that the training of", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 52, "level": 2}}, {"headings_1": {"content": "Response", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprise group leaders was not} households and Enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Group Leaders carried out. Refer to Appendix 5 group leaders on Cost", "metadata": {"headings": [{"headings_0": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(e).", "metadata": {"headings": [{"headings_0": {"content": "(e).", "page": 52, "level": 2}}, {"headings_1": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Benefit Analysis (CBA) is being implemented by Sub- County Extension Officers", "metadata": {"headings": [{"headings_0": {"content": "(e).", "page": 52, "level": 2}}, {"headings_1": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Agricultural", "metadata": {"headings": [{"headings_0": {"content": "(Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "(e).", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extension", "metadata": {"headings": [{"headings_0": {"content": "(Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "(e).", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Officers,", "metadata": {"headings": [{"headings_0": {"content": "Officers,", "page": 52, "level": 3}}, {"headings_1": {"content": "(Agricultural", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 52, "level": 3}}, {"headings_1": {"content": "Officers,", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development Officers, and Parish Chiefs). Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 52, "level": 3}}, {"headings_1": {"content": "Officers,", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 2}}, {"headings_1": {"content": "Community", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Officers", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 2}}, {"headings_1": {"content": "Community", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(CDOs) Agricultural", "metadata": {"headings": [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extension Officers, Parish Chiefs were all first trained on Cost Benefit Analysis and visioning to become TOTS. \nLack of training on household visioning and enterprise analysis may ultimately deter the socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nThe Accounting Officer explained that the training of households and Enterprise group leaders on Cost Benefit Analysis (CBA) is being implemented by Sub-County Extension Officers (Agricultural Extension Officers, Community Development Officers, and Parish Chiefs). Community Development Officers (CDOs) Agricultural Extension Officers, Parish Chiefs were all first trained on Cost Benefit Analysis and visioning to become TOTS.", "metadata": {"headings": [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}, [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}], [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the training of households and enterprise group leaders is carried out in all enterprise groups consistently and regularly. \n4.2.5 Registration of PDM SACCOs and Enterprise \nmembers of the Group)\u2019shall be sent to the Chairperson of the PDM SACCO and to the DCO. \n\u00a9 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. \nThe Chairperson of PDM SACCO shall from time to time update the PDM Member e \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \no The AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 53, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}], "page": 53, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| EEE EEE. EEE en Licensing of PDM eI noted that there were no The Accounting Officer SACCOs Under the SACCOs licensed to take on explained that they are still Microfinance \nthe business of providing awaiting guidance from the Institutions Money \nfinancial services in Kyenjojo MOFPED and MoLG on how to Lenders Act \nDLG as per the requirement undertake the process of of the law. Appendix 5(f) licensing PDM SACCOs \nrefers \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. \nRecommendation \nThe Accounting Officer should ensure that all the SACCOS are licenced as per the Microfinance Institutions Money Lenders Act. \n4.2.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish \nmodel users handbook under the \nexample Purchase orders; Signed Contract/agreement, @riginal 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, e \nbe 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 e \nDevelopment Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under e \nthe Uganda Agriculture Insurance Scheme (UAIS). I made the following observations; \nSN Activity Observations Management Response \\_\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}, [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection \nand \ne All the 10 parishes The Accounting Officer explained Implementation of \ndid not select that sensitizations on proper", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 54, "level": 2}}, {"headings_1": {"content": "registration", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "flagship projects utilization of PRF on\\_ prioritized", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 54, "level": 2}}, {"headings_1": {"content": "registration", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 54, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "contrary to the projects by all stakeholders at", "metadata": {"headings": [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "guidelines. various fora is ongoing. e All the 10 parishes Beneficiaries of PRF have been selected flagship advised to conduct monthly projects that were meetings for members to share inconsistent with experiences and challenges. the LG selected Frequent visits among priority beneficiaries of PRF are also commodities. encouraged like the way VSL e 11 out of 20] operate. farmer enterprises/house holds implemented projects that are not from the priority commodity list. Refer to Appendix 5 (g Insurance Policy for I noted that all the 11 PRF The Accounting Officer explained Farming Enterprises. beneficiaries who carried that since the selected households out farming enterprises in have received PRF, farming 8 PDM SACCOs did not enterprises will be mobilised to obtain agricultural obtain agricultural insurance insurance policies from policies from UAIS per the 4.2.7 Utilization of PRF at Household Level. en \u201c Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. a) Physical Inspection of Household Project Implementation I reviewed loan files and carried out physical inspections where I observed that 4 beneficiaries in 2 PDM SACCOs had implemented different projects. Details are in Appendix 5 (i) Failure to implement projects undermines the achievement of PDM objectives The Accounting Officer explained that frequent sensitizations of beneficiaries of PRF on proper implementation/utilization of RF through Local Radio talk shows, community meetings monthly meetings for all members will always be emphasized. This will help reduce the implementation challenges identified. Recommendation The Accounting Officer should engage the beneficiaries so that funds are re-invested into the approved projects. 4.3 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. In the FY 2022/2023, Parliament appropriated", "metadata": {"headings": [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}, [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.5 Positive observations I noted the following areas were the District had commendable performance; e All the 167 SACCOS in the district received the PDM revolving funds with each SACCO receiving UGX.100, 000,000 as planned. I sampled 10 SACCOS and noted that they had accounted for the PRF as required. UGX.167, 000,000 meant for PDM Administrative and Coordination activities was e utilized for the intended purpose and supported by relevant documentation. \u00b0o The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. There was a training and orientation of master trainers who were to train other e cadres in the functionality and operation of the PDM. I also noted that training of the Training of Trainers (TOT) and Core PDM implementation teams at HLG level had been undertaken. e There was a training of local experts who comprised of Parish chiefs, CDO's, Commercial Officers and Extension officers. e The 10 SACCOs which were sampled for the audit were registered under the Cooperative Societies Act to ensure the legality of the organisation. For the 10 SACCOS which were sampled had signed the financing agreement prior e to receiving the Parish Revolving Fund (PRF) as required by paragraph 3.10 of the PDM user handbook. For the 10 sampled SACCOS, the Accounting Officer had submitted the attestation e forms to the PDM secretariat as required. oe General meetings were held in all the sampled SACCOS, a leadership vetting committee was elected and inaugurated. All the SACCO members were trained on the proper implementation of PDM activities. \\*,6.1.1 Failure to align LG budgets to the PDM Revolving F (PRE) Paragraph 1.7 of the Users Handbook for the Parish Fund under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. A review of the District budget and work plans revealed that out of the 7 priorities received from 10 sampled Parishes, none of them were incorporated in the district\u2019s budget/work plan. I further noted that 2 out of 7 priorities were supposed to be implemented by District which were submitted accordingly by the Accounting Officer to the PDM Secretariat. This was attributed to the failure by the", "metadata": {"headings": [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}, [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}]], "page": 56, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer explained that a functional PDM HLG core implementation team exists comprising of the Chief Administrative Officer, District Production Officer (DPO), District Commercial Officer (DCO), District Planner (DP) and District Community Development Officer (DCDO). Other members are also co-opted on the core team: District Agriculture Officer, District Veterinary Officer, District ICT Officer, Senior Commercial Officer, Principal Commercial Officer, District Tourism Officer and Commercial Officer in charge of Emyooga. \nIn Quarter one FY 2023/2024, the District PDM core team had a meeting focusing on implementation PDM activities and a report is attached. Next meeting for quarter two will take place in December 2023.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}], [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}]], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the PDM HLG core adequately prepares and submits Quarterly performance reports for proper accountability. 4.6.1.4 Functionality of the Parish Development Committees (PDC) Para 4.1 of the Governance and administration Pillar Operations Manual, February,2022 states that the PDC is responsible for overseeing and coordinating development activities within the Parish. It further states that the PDC shall; mobilize the community, identify development priorities, monitor resource utilization and hold meetings quarterly. IT reviewed the operations of the PDC and noted that although the PDC was constituted The Accounting Officer explained that the PDC\u2019s have been advised to always prepare Parish priorities and action plans for incorporation in district budget and work plans. During Budget Conference meeting for Toro region in Kabarole District, the issue of limited budget to PDC activities and no budget for administrative costs under PDM to enable various stakeholders monitor and follow up proper implementation of PDM activities was brought to the attention of the Ministry of Finance Planning and Economic Development (MOFPED). Recommendation The Accounting Officer should ensure that all the PDC\u2019s prepare Parish priorities and action plans so as to enable proper evaluation of their performance. 4.6.1.5 Training of households and enterprise group leaders Para. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 provides that the activities at the parish level include training of households and enterprise group leaders as well as hands-on support of the same. This includes business education to the subsistence households in order to ensure a paradigm shift. I observed that in 5 Parishes (SACCOs) training of households and enterprise group leaders was not carried out. Refer to Appendix 5 (c). Lack of training on household visioning and enterprise analysis may ultimately deter the socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. The Accounting Officer explained that the training of households and Enterprise group leaders on Cost Benefit Analysis (CBA) is being implemented by Sub-County Extension Officers (Agricultural Extension Officers, Community Development Officers, and Parish Chiefs). Community Development Officers (CDOs) Agricultural Extension Officers, Parish Chiefs were all first trained on Cost Benefit Analysis and visioning to become TOTS. Recommendation The Accounting Officer should ensure that the training of households and enterprise group leaders is carried out in all enterprise groups consistently", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}]], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all the SACCOS advance funds are fully licensed and should thus consult with the relevant authorities on how to undertake the licensing process. \n4.6.1.7 \nFunctionality of PDM SACCO Board \nSection 18 of the Cooperatives Societies Act 2020 requires that each SACCO to constitute a Board of a minimum of 5 and maximum of 9 members that shall be its", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}]], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "governing body.", "metadata": {"headings": [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that although all the 10 PDM SACCOs operated with fully constituted Board, regular Board meetings were not held in any of the SACCOS. \nI also reviewed the personal files of the members of the board and observed that they did not fill in expression of interest forms prior to being elected board members. Refer to Appendix 5 (e). \nFailure to hold board meetings may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that the PDM SACCO boards have been advised to regularly hold board meetings to ensure effective implementation of PDM activities. There is also continued sensitization through community meetings organised by various stakeholders (LCI, LCII, Sub-county and through meetings organised by religious leaders etc.), During the next Annual General Meetings for all PDM SACCOs to elect new leaders in December 2023, all PDM SACCO members with the intention of becoming SACCO leaders will have to first fill expression of interest forms prior to being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}, [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}]], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "governing body.", "page": 60, "level": 1}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM SACCO boards regularly hold Board", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "governing body.", "page": 60, "level": 1}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.6.1.8 \nNon functionality of SACCO committees and sub committees \nCommittee, Marketing sub Committee, \u201cBusiriess-Development services sub Committee and Finance and investment sub Committee. Refer to Appendix 5(f) \nThe Accounting Officer explained that following the disbursement of PRF to selected households this FY, all SACCO committees have been advised to be active and functional to ensure proper utilization of PRF as per the set guidelines. \nRecommendation \nThe Accounting Officer should ensure that all the subcommittees are fully functional. \n4.6.1.9 Failure to select and implement prioritized /flagship projects \nParagraph 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under the PDM Pillar 3 - Financial Inclusion, October 2022 requires each Parish to select flagship projects that will benefit all interested subsistence households in a\\_ participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nI noted that the following; \nAll the 10 parishes did not select flagship projects contrary to the guidelines. \noe \noe All the 10 parishes selected flagship projects that were inconsistent with the LG selected priority commodities. \noe 11 out of 20 farmer enterprises/households implemented projects that are not from the priority commodity list. Refer to Appendix 5 (g) \nFailure to select and implement prioritized projects may undermine to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}, [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}]], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], "page": 61, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that sensitizations on proper utilization of PRF on prioritized projects by all stakeholders at various fora is ongoing. Beneficiaries of PRF have been advised to conduct monthly meetings for members to shares experiences and challenges. Frequent visits among beneficiaries of PRF are also encouraged like the way VSL operate. \nRecommendation \nThe Accounting Officer should ensure that prioritized projects are implemented. \n4.6.1.10 Failure to follow the stipulated loan application and approval process Paragraph 4.1.1 of the Parish Development model users\u2019 handbook under the parish revolving fund provides that to access the PRF, a loan applicant (an individual or PDM \nselected at village level through a vetting meeting convened by the-enterprise groups and attended by LC1 Chairpersons. \nI noted that all the 20 beneficiaries had been selected through the PDMIS. However, 20 beneficiaries in the 10 Parishes sampled lacked evidence that they had been vetted by a village meeting convened by the enterprise groups as detailed in the Appendix 5", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}]], "page": 61, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(h)", "metadata": {"headings": [{"headings_0": {"content": "(h)", "page": 62, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 61, "level": 1}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Access of loans without vetting by the relevant authorities can lead to giving funding to non-qualifying people hence failing to achieve the program objectives. \nThe Accounting Officer explained that all beneficiaries had been vetted appropriately. However, the weakness may have been in the documentation of the process. He promised to ensure that all committees are trained in the importance of documentation in the program.", "metadata": {"headings": [{"headings_0": {"content": "(h)", "page": 62, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 61, "level": 1}}, [{"headings_0": {"content": "(h)", "page": 62, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 61, "level": 1}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all loans given out follow the correct procedures and are appropriately documented. \n4.6.1.11 \nFailure to obtain an insurance policy \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI noted that all the 11 PRF beneficiaries who carried out farming enterprises in 8 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Refer to Appendix 5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(i).", "metadata": {"headings": [{"headings_0": {"content": "(i).", "page": 62, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that since the selected households have received PRF, farming enterprises will be mobilised to obtain agricultural insurance policies from UAIS per the guidelines put in place", "metadata": {"headings": [{"headings_0": {"content": "(i).", "page": 62, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}, [{"headings_0": {"content": "(i).", "page": 62, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(i).", "page": 62, "level": 2}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that farming enterprises obtain agricultural insurance policies from UAIS. \n\"meetings monthly meetings for all members will always be emphasized.-This will help reduce the implementation challenges identified.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(i).", "page": 62, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(i).", "page": 62, "level": 2}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all planned projects are actually", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 63, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.0", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 63, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "metadata": {"headings": [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "According Section 6 (A-a) of the Public Service Standing Orders 2021, the overall responsibility for the administration and management of the Public Service vests in the Minister responsible for public service. \nAccordingly, in the financial year 2022/2023, The Permanent Secretary of the Ministry of Public Service in a communication vide letter ref no.COM 231/233/01 dated 25/April/2023, put a ban on recruitment/ promotion of staff except for those on replacement basis or with clearance from the Ministry of Public Service (MoPS). \nDuring the financial year under review, Kyenjojo District Local Government recruited a total of 24 staff both on replacement and promotional basis without clearance from the MoPS. Details in Appendix 6. It was also noted that the District did not make any submission to the MoPS indicating when the vacancies occurred as required by the circular. \nUnauthorized promotion/ recruitment of staff may lead to accumulation of unplanned domestic arrears. \nThe Accounting Officer explained that the promoted staff are yet not automated on the payroll as per Establishment Notice No. 1 of 2023 and as such there was no impact on the wage bill of the district. \nRecommendation \nThe accounting officer should ensure that all promoted who have an impact on the wage bill should first seek authorization from the MoPS before being added onto the payroll. In future the Accounting Officer should always seek permission from the MoPS before promotion of staff, otherwise promotion of staff without added benefits of salary may demotivate the promoted staff and affect service delivery. \n~ Non-compliance to laws and regulations by district staff exposes the district-to-financial loss, and it also leads to diversion of funds to the payment of these unplanned fines and penalties. \nThe Accounting Officer explained that they tried to exercise all reasonable care to prevent such from occurring, but there were of course some stubborn individuals, and sometimes one way of ensuring justice is going to court.", "metadata": {"headings": [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}, [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure strict compliance with the laws and also hold, personally liable, the officers culpable for causing the financial loss to the District. He should also report the losses as described under Instructions 21.3 -21.7 of the Treasury Instructions 2017. \n2 Phd \nJohn F.S. Muwanga \nAUDITOR GENERAL Cory", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}]], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28\" December, 2023 \nAPPENDICES \nAppendix 1(a) - Revenue Performance \ns/n Source \nApproved Actual Variance Reasons for under/over collection Budget \nCollections \nTax Revenues \n1 Local Services Tax-Payable \n253,598,536 127% \nIncreases in the salaries of science By Individuals 200,000,000 teachers", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}, [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "bi Land Fees", "metadata": {"headings": [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "110% \nIncreased sensitization of tax payers by 35,568,000 39,117,000 \n3 Business licenses \n190,037,618 136% \n140,000,000 \n4 Local Hotel Tax \n2,970,000 72% \ntechnical and political leaders \nIncreased sensitization of tax payers by technical and political leaders \nPoor performance of some businesses and 4,150,000 the economy \n5 Taxes on Lotteries and \n1,362,000 33% \nPoor performance of some businesses and Gaming 4,100,000 the economy \n6 Liquor licenses \n119,000 \n35% Poor performance of some businesses and 340,000 the economy \n7 Miscellaneous and \n251% \nunidentified taxes-other 48,034,000 120,659,666 \n607,863,820 141% 432,192,000 \nNon tax revenues \n8 Rent & Rates - Non-P \n35,514,134 \\| 170% 20,940,000 \n9 Vehicle Parking Fees \n250,000 5% \nIncreased sensitization of tax payers by technical and political leaders", "metadata": {"headings": [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}, [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}]], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Increased sensitization of tax payers by technical and political leaders \nPoor performance of some businesses and 4,650,000 I the economy \n10 Other fees e.g. stre \n25,180,200 10% \nPoor performance of some businesses and 256,324,000 the economy \n11 Other migration perm \n1,717,000 \n1717% Increased sensitization of tax payers by 100,000 \ntechnical and political leaders 12 Refuse collection ch \n4,702,500 26% \nPoor performance of some businesses and \\| 18,273,000 the economy \n13 Property related Dut \n40,333,844 66% \nPoor performance of some businesses and 61,096,000 the economy \n14 Advertisements/Bill \n61% \nPoor performance of some businesses and 3,058,000 1,870,000 the economy \n15 Animal and Crop Husb \n44,305,000 \n16 Registration fees fo \n2,005,000 \n17 Inspection Fees \n55,153,000 \nlis Market /Gate Charges \n52,450,619 118% \nIncreased sensitization of tax payers by technical and political leaders \n3,959,500 \n197% Increased sensitization of tax payers by technical and political leaders 60,875,500 110% \nIncreased sensitization of tax payers by technical and political leaders 59,865,038 97% \nPoor performance of some businesses and 61,469,000 the economy \n19 Sale of non-produced \n1,515,000 \\| 3030% \nIncreased sensitization of tax payers by le \n\\_ 50,000 = \\| \\_\\_\\_\\_\\| technical and political leaders \n20 Sale of \n0% \n- \nAppendix 1 (b): Out-puts without appropriate indicators and targets \nOut- \nAudit \nBudge \\| put comm Audit ease o \\|Programme Output ace budge Activities \nenton comment P Code a t UGX. \nindicat on targets \nBn", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}, [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}]], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ors", "metadata": {"headings": [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of Staff Not Not Quarters at Mbale HC III \nstated indicated Construction of staff quarters Not Not \nat Kataraza HC III \nstated indicated Procurement of equipment Not Not \nat Kasamba HC III \nstated indicated Balance on construction of \nKyankaramata and Myeri HC Not Not Hospital \nHuman \nIII staff quarters in FY stated indicated Management \n1 Capital 320021 1.96 2021/2022 \ndevelopment a Support \nServices \nCapital projects monitoring Not Not and supervision stated indicated Travel inland for UGIFT Not Not activities stated indicated Capital projects os None environmental screening and \nd \neel safeguards \nConstruction of Kasamba HC Not \nNot \nIII stated indicated Program complementary \n01-Agro- Coffee \nservices like monitoring and Not Not Industrializa Productivity 3.4 \"\" supervision, awareness of stated indicated tion 10025 \\| Management olitical leaders. \n09- Not Not Integrated stated indicated \nfen a MECHARIES] 5 Imprest \nd \nTransport 26000 \nA 2 Net Ne \nCommunity ; 0.56 \nAnd Access Road Administrative costs stated indicated", "metadata": {"headings": [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}, [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}]], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "re", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Maintenance Services \nAppendix 1 (c) : Implementation of planned outputs Appendix 1 (c) (i) Fully implemented out-puts \nSub- PIAP-out Total Total No Number of Out-put activities fully program \nexpendit in the implemente ure out-put d activities \nAppendix 1 (c) (ii) Partially Implemented out-puts \n: \nN Program Sub- PIAP-Outs Budget Out- Total Tot Numbe No of No of \no program put Out-put al r of partially activities expendit No fully impleme that \nure UGX. acti implem nted were not \u2018000\u201d vitie ented activities impleme sin activiti nted the es \nout \nput \n1 Human 01- 1205010202- 320003-Assets 1,655,710 3 0 1 2 \\| Capital Education,S Basic and Facilities \nManageme ports and Requirements Management \nnt skills and Minimum \nstandards met \nby schools and \ntraining \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}, [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}]], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[ \nPopulation 1203010510- \\| 320021- 1,961,504 15 13 2 0 Health, Hospitals and Hospital \nSafety and HCs Management \nManageme rehabilitated/e and Support \nnt xpanded Services \n2 06-Natural 03-Water 06010108- 06-Planning 508148 9 6 3 0 Resources, Resources Improved and Budgeting \nEnvironme Manageme water use services \nnt, Climate nt \nefficiency for \nChange, \nincreased \nLand And \nproductivity in \nWater \nwater \nconsumptive \nprogrammes \n(agro- \nindustrializatio \nN, \nmanufacturing \nmineral \n, \ndevelopment). \n3 \\| 01-Agro- 02- 01041103- 010025-Coffee 3,404,312 2 1 1 0 Industrializ Agricultural Coffee Productivity \nation Production productivity Management \nand \nenhanced \nProductivity \u2014F 12\u00b0 \n4 09- 04- 09040106- 260002- 565007 a 2 0 Integrated Transport Community District \n, \nTransport Asset access & Urban and \nInfrastruct Manageme feeder roads Community \nure And nt \nconstructed & Access Road \nServices maintained to Maintenance \nfacilitate \nmarket access", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], "page": 67, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "=a", "metadata": {"headings": [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], "page": 68, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Community Based \nServices \n0.23 \n0.02 Planning \n32.52 \nAppendix 2 (Education Development Grant) \nAppendix Projects/programs 2 (a): \nfunded \nNo. Project/program name Project component Budget Releases Were Was the project ESIA done activities \nincorporated \nLG work \nConstruction of two Education Development 131,753,247 131,753,247 classroom block without Grant \noffice at Rugorra \nCommunity SS \n2 Construction of two \nEducation Development 83,640,502 83,640,502 classroom block without Grant \noffice at Nyamango \nPrimary School \nConstruction of two \nEducation Development 83,640,502 83,640,502 classroom block without Grant \noffice at Nyamyezi Primary \nSchool \nConstruction of two \nEducation Development 83,640,502 83,640,502 \nclassroom block without Grant \noffice at Nyabusozi Primary \nSchool \n5 Construction of two Education Development 83,640,502 83,640,502 yes yes \\| classroom block without Grant \noffice at Bukongwa Primary \nSchool \n6 \nof a 5-stance Education Development 32,352,250 32,352,250 yes \nyes VIP latrine at Nyantungo \nGrant \nPrimary School \n\u2018+ 12+<4-Supply of 120 three seater Edueation Development 24,000,000 24,000,000 - \\|. -yes--- \u201c yes desks to selected Schools \nGrant \nin Kyenjojo District \n(Nyamango, Nyabusozi, \nBukongwa and Nyamyezi \nPrimary Schools) \nMonitoring of Construction Education Development 23,000,000 23,000,000 yes yes projects under SFG \nGrant \n14 Retention for the F/y 2021/2022 \n16,000,000 16,000,000 yes yes 700,798,224 700,798,224 \\| \nAppendix 4- District Rural Water and Sanitation Grant (DRWSSCG Appendix 4 (a) - Procurements under Water grant \nPROCUREM SUBJECT OF PROCUREMENT METHOD PROVIDER \nADVERT \nvs/2022- siting and drilling supervision and Bidding 23/0008 \ninstallation of eight boreholes in \nselected Sub Counties in Kyenjojo \nDistrict \n2 Kyen/530/w Drilling and installation of eight (08) Open \n\u201c\\| Geobot Group Ltd \u201c1 Sept TE Nov 2022 \nMSR Technologies U 1\\* Sept 16\" Nov 194,902, orks/2022- hand pump boreholes in selected Bidding Ltd \n2022 2022 000 \n23/0001 \nSub counties in Kyenjojo District \nKyen/530/w Rehabilitation of 13 boreholes in Selective Bamuhumbu Water 1% Sept 16\" Nov 15,810,8 orks/2022- selected Sub Counties, Kyenjojo Bidding and Construction 2022 2022 17 23/00024 District \nEngineering Co. Ltd \nKyen/530/w Construction of Kyabaranga water Open Baken Investments 15 Sept 16\" Nov 237,373, orks/2022- supply system Phase I in Bugaaki Bidding Ltd \n2022 2022 567 \n23/0012 \nSub County, Kyenjojo District \nKyen/530/SR Consultancy Services for Design of Open \nAquatech Enterprises 1% Sept 16\" Nov 49,950,0 VS/2022- water supply system, feasibility Bidding Ltd 2022 2022 00 23/0008 \nstudy and tender document for \nMahasa- Kawaruju in Kihuura sub \ncounty \nAppendix 4 (b), Project completion \nS\\| Water Planned Activity \nPlanned Actual Varia Expenditure Audit \nKarongo Borehole . \nFully \nwe \nee Implemented", "metadata": {"headings": [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}, [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, 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"ea", "page": 70, "level": 1}}, {"headings_1": {"content": "=a", "page": 68, "level": 4}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyansagi Borehole \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 70, "level": 1}}, {"headings_1": {"content": "=a", "page": 68, "level": 4}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 70, "level": 3}}, {"headings_1": {"content": "ea", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mitoma Borehole Fully Implemented Marumbu P/S Borehole \nImplemented Kibugo Borehole \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 70, "level": 3}}, {"headings_1": {"content": "ea", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ead", "metadata": {"headings": [{"headings_0": {"content": "ead", "page": 70, "level": 1}}, {"headings_1": {"content": "Le", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rubona P/S Borehole \nImplemented \\| \nKiswara P/S Borehole \nImplemented Water supply Construction of Kyabaranga \n224,752,698 Fully System water supply system Phase I in \nImplemented Bugaaki Sub County, Kyenjojo \nDistrict \n7 Drilling of Deep Kibishamwika Village \nboreholes", "metadata": {"headings": [{"headings_0": {"content": "ead", "page": 70, "level": 1}}, {"headings_1": {"content": "Le", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyenjojo District Local Government 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Borehole \nSuccessful Karongo Borehole Successful Kikoda Trading Centre Borehole \nSuccessful 70 Mahezi Borehole \nSuccessful \nN rary Kiswara Borehole Successful NIN N Kitongole Borehole Successful wi Kyakikokwa Shallow Well \nUnsuccessful N A Kyakikokwa Borehole SUccessful NIN wu Rwaitengya Trading Centre Borehole \nSuccessful \na] \u2018Kizinisa Shallow Well \nUnsuccessful NEN) Cin! Kigunda Trading Centre Borehole \nSuccessful Kakarenzi Muyenge Shallow Well \nSuccessful \nNX 9 Mukahanga Shallow Well \nUnsuccessful Miyora Spring Successful Mukatoke Shallow Well \nUnsuccessful Kacungiro Borehole Successful Marumbu Primary School Borehole \nSuccessful Kikumbo Borehole Successful Kisinga Trading Centre Borehole \nSuccessful Kihinda Trading Centre Borehole \nSuccessful \no N Mukaswa Trading Centre Borehole \nSuccessful \n& 8 Nyabuharwa S/C HQ Borehole \nUnsuccessful Kaphilip Shallow Well \nUnsuccessful Kyabikanga Borehole Successful Kabirizi Central Borehole \nSuccessful Mirongo Trading Centre Borehole \nSuccessful Nyakahama Trading Centre Borehole \nSuccessful \n107 Kagoma Primary School Borehole Existing -\\}-Tested- Successful - 108 Buhuura Borehole \nTested Successful \n109 Omukabenge Spring \nTested Successful \nEnjeru Borehole Existing Tested \nKasenene Shallow Well \nNyankwanai Spring [416 Kaitabigere Spring \nHarwoma Shallow well \nMubembe Full Gospel Borehole 121 Mukayembe Borehole \nKiguza Borehole Successful \nAppendix 5: Implementation of the Parish Development Model Appendix 5 (a); Late disbursement of funds \nDate of \nNo. of PDM release SACCOs paid on the date \n20/06/2023 \\| \n2 \n11 22/06/2023 \n\\| \n10 29/06/2023 \nTOTAL \n23 \nAmount paid on the date Remarks \n50,000,000 PRF received in Quarter 4 275,000,000 PRF received in Quarter 4 250,000,000 PRF received in Quarter 4 \\|", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}, [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}]], "page": 72, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "575,000,000", "metadata": {"headings": [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], "page": 73, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix-5 (b) Functionality of the PDC\u2019s \nSs Name of Does the Were Did the Did the Were How much Remarks N \\|the PDM membership quarter PDC PDC quarter funding was \nSACCO of the Parish Iy prepare prepare Iy received for Development meetin parish parish perfor the PDC committee gs prioriti 5 year mance activities? \n(PDC) held? es and plan as reports \ninclude those action stipulat prepare \nstipulated in plans ed d? \nthe for the Annex \nuidelines? FY 2 \n(Includes LC 2022/2 structu \nII \n023 as re of Chairperson, per the Parish Chief, Annex parish Parish 1 plan of Chairperson format the of the of Govern women parish ance Council, prioriti and Parish es of Admini Chairperson the stration of the youth \nGovern pillar Council, ance operati Parish and onal Chairperson Admini manual of persons stration \\|, Feb. with pillar 2022? Disability \noperati Council, \nonal Chairperson \nmanual of the ruling \nFeb. , \nParty at the 2022? Parish, and \nChairperson \nof \nolder persons executive committee the parish or ward elected under sec. 25(4) of the National Council for older", "metadata": {"headings": [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}, [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, 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"sa", "page": 75, "level": 3}}, {"headings_1": {"content": "4ooynwemy", "page": 75, "level": 1}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "metadata": {"headings": [{"headings_0": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}, {"headings_1": {"content": "sa", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e ISIYEAN Ysieq", "metadata": {"headings": [{"headings_0": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}, {"headings_1": {"content": "sa", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "YSieq", "metadata": {"headings": [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Vote Parish Name Was there Date (s) of Wasa Remarks Name evidence of the training \ntraining of training(s) report \nhouseholds \nprepared? \nand enterprise \ngroup \nleaders? \nKyenjojo Kyakaboyo Yes DLG Parish \n24/01/2023 Yes \nTraining of households and enterprise group leaders was conducted. \nKyenjojo Kijuma Parish No = No Training of households and DLG \nenterprise group leaders was not conducted. \nKyenjojo Kirongo Parish No \u201d No Training of households and DLG \nenterprise group leaders was not conducted. \nKyenjojo Kasiina Parish No - No Training of households and DLG \nenterprise group leaders was \nKyenjojo Rwamukoora Yes DLG Parish \nKyenjojo Kaihura Parish No DLG \nKyenjojo Bwenzi Parish Yes DLG \nnot conducted. \n27/01/2023 Yes \nTraining of households and enterprise group leaders was conducted. \n5 No Training of households and = \nenterprise group leaders was not conducted. \n26/10/2022 Yes \nTraining of households and enterprise group leaders was conducted. \nKyenjojo Kinogero No = No Training of households and DLG Pariah \nenterprise group leaders was \nKyenjojo Nyakisi Parish Yes DLG \nKyenjojo Kabatooro Yes DLG Parish \nnot conducted. \n27/08/2022 Yes \nTraining of households and enterprise group leaders was conducted. \n25/09/2022 Yes \nTraining of households and enterprise group leaders was conducted. \nAppendix 5(d); Registration and licensing of SACCOs \nVote \nParish Name Name of SACCO Is the \nIs the SACCO Remarks Name SACCO registered registered under \nunder the Microfinance \n[ Kyenjojo Kasiina Parish Kasiina Kyenjojo ~~ \\|\u00b0Yes DLG T/C PDM SACCO \nNo SACCO registered under the Cooperative Societies Act \nKyenjojo Rwamukoora Rwamukoora- Yes No \\| sacco registered under DLG Parish Katooke S/C PDM \nthe Cooperative Societies SACCO \nKyenjojo Kaihura Parish Kaihura-Butiiti S/C Yes \nDLG PDM SACCO \nAct No \nSACCO registered under the Cooperative Societies Act \n\\| \nKyenjojo Bwenzi Parish Bwenzi-Butiiti S/C Yes No \nSACCO registered under DLG PDM SACCO \nthe Cooperative Societies Act \nKyenjojo Kinogero Kinogero-Katooke Yes No SACCO registered under DLG Pariah S/C PDM SACCO \nKyenjojo Nyakisi Parish Nyakisi-Nyakisi S/C Yes DLG PDM SACCO \nthe Cooperative Societies Act \n1 No \nSACCO registered under the Cooperative Societies Act \nKyenjojo Kabatooro Kabatooro-Nyakisi Yes No SACCO registered under DLG Parish S/C PDM SACCO \nthe Cooperative Societies Act", "metadata": {"headings": [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}, [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}]], "page": 76, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, {"headings_1": {"content": "YSieq", "page": 75, "level": 3}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Parish Name Name of Date of Did board Remarks Name SACCO board members member fill \nappointme expression \nnt of interest \nforms", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, {"headings_1": {"content": "YSieq", "page": 75, "level": 3}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__h.", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyenjojo Kyakaboyo Kyakaboyo-Katooke 16/11/2022 No Board Members did DLG Parish Sub County PDM \nnot fill expression of \\| SACCO interest forms\n2. Kyenjojo Kijuma Ward Kijuma Kyenjojo T/C 24/10/2022 No \nBoard Members did DLG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "not fill expression of \\_ interest forms", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyenjojo Kirongo Parish Kirongo Ward 24/10/2022 No", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Board Members did DLG Kyenjojo T/C PDM \nnot fill expression of SACCO interest forms", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Kyenjojo Kasiina Parish Kasiina Kyenjojo 24/10/2022 No", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Board Members did DLG T/C PDM SACCO \nnot fill expression of interest forms a", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyenjojo Rwamukoora Rwamukoora- 16/11/2022 No Board Members did DLG Parish Katooke S/C PDM", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "not fill expression of \nAppendix 5 (f): Non/ functionali of SACCO committees and sub committees \nVote Name of Supervisory Executive Committee Loan Sub committee Production sub Marketing sub Business \nFinance and Remarks Name SACCO committee \nCommittee Committee Development investment sub services sub Committee \nCommittee \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the \nConstit committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu commi \nuted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? ttee \n(yes/N operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operat", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. nal? nal? nal? nal? nal? nal? ional? (operati (operati (operati (operati (operati (operati (opera onal or onal or onal or onal or onal or onal or tional \nNot Not Not Not Not Not or Not operatio operatio operatio operatio operatio operatio operat nal nal nal) nal) nal nal) ional) Kyenjoj Kyakaboy Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG o-Katooke \ncommittees Sub are not County \nfunctional PDM \nSACCO \n\u2018 Kyenjoj Kijuma Yes Yes Yes Yes Yes Yes No No No No No No No No Four + oDLG Kyenjojo committees T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 78, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "are not: SACCO \nfunctional Kyenjoj Kirongo Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Ward \ncommittees Kyenjojo are not T/C PDM functional SACCO \nKyenjoj Kasiina Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Kyenjojo \ncommittees T/C PDM \nare not SACCO \nfunctional Kyenjoj Rwamuko Yes Yes Yes Yes Yes Yes No No No No No No No No Four oDLG ora- committees Katooke are not S/C PDM functional SACCO \nKyenjoj Kaihura- Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Butiiti S/C \ncommittees PDM are not? SACCO \nfunctional \nKyenjoj Bwenzi- Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Butiiti S/C \ncommittees PDM are not SACCO \nfunctional \n75 \nKyenjoj Kinogero- Yes Yes Yes Yes Yes Yes No No No No No No No o DLG Katooke \nNo Four S/C PDM committ\u00e9es SACCO are not Kyenjoj Nyakisi- Yes Yes Yes Yes \noDLG Nyakisi \nfunctional Yes Yes No No No No No No No No Four S/C PDM committees SACCO are not Kyenjoj Kabatooro Yes Yes Yes 'Yes Yes Yes No \nfunctional No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 78, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Four", "metadata": {"headings": [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o \nDLG -Nyakisi \nS/C PDM committees SACCO are not functional \n; Selection and implementation of prioritized /flaqshi \nSN. Vote Parish Name Name of List of Are the How many Number of How many How many How many \nDoes Name \nSACCO flagship flagship enterprises PDM of the of the enterprise SACCO projects projects are enterprise enterprise farming sare maintain per consistent implementin s sare enterprise registered updated SACCO with the g flagship \nfarming sarefrom as CBOs enterpris priority projects enterprise the e and commoditie s priority House s selected \ncommodit \\| hold \\_by the LG? \nlist registers", "metadata": {"headings": [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}, [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}]], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyenjoj Kyakaboyo Kyakaboyo- Coffee, Yes 1 3 2 1 3 Yes oDLG Parish Katooke Sub Banana \nCounty PDM and \nSACCO \nAgricultura \n\\| Produce \n2; Kyenjoj Kijuma Ward Kijuma Poulty, Yes 0 3 1 0 3 Yes o DLG Kyenjojo T/C Banana \nPDM SACCO and \nAgricultura \n\\| Produce \n\\|\n2. Kyenjoj Kirongo Parish Kirongo Piggery, Yes 1 3 1 1 3 Yes o DLG Ward Agricultura \nKyenjojo T/C \\| Produce \nPDM SACCO and Coffee\n3. Kyenjoj Kasiina Parish Kasiina \\| Agricultura Yes 1 3 0 0 3 Yes o DLG \nKyenjojo T/C \\| produce, \nPDM SACCO Piggery \nand", "metadata": {"headings": [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "76 \n5; Kyenjoj Rwamukoora Rwamukoora Irish Yes 1, o DLG Parish -Katooke Potatoes, \nS/C PDM Coffee and \nSACCO \nMaize \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyenjoj Kaihura Parish Kaihura- Piggery Yes 2 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Butiiti S/C \u201aPoultry PDM SACCO and Coffee \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kyenjoj Bwenzi Parish Bwenzi- Maize, Yes 1 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Butiiti S/C Poultry PDM SACCO and Coffee \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kyenjoj Kinogero Pariah Kinogero- Coffee, Yes 1 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Katooke S/C Maize and PDM SACCO Goats \n9, Kyenjoj Nyakisi Parish Nyakisi- Piggery, Yes 2 o DLG \nNyakisi S/C Coffee and PDM SACCO Irish \nPotatoes \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyenjoj Kabatooro Parish Kabatooro- Coffee, Yes 1 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nyakisi S/C Poultry PDM SACCO and Irish \nPotatoes \n77 \n73 Yes \n1 Yes 1 Yes 1 Yes 1 Yes \nL \n1 Yes", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "-- \nParish Name Name of Wa Date \\| Loan Loan Were Were \nIfthe \\| Isthe \\| SN. Vote \nAmount Amount the they loan is project Nam Name of PRF s loan \nSACCO beneficiary the was as per as per loan \nvetted fora in e \nobtain SACCO househo bene bya farmin existe ben \nefici ed records Id ficiar village 9 nce? evidence y meeti operati (Take ary \nprovided selec ng on, did picture fro \n(Intervie ted conve the 5) m \nw notes, throu ned by borrow \nthe \nBank gh the er \napp \ninformatio the enterp obtain \nrov \nn report, PDMI rise an \ned \nPD bank Ss groups agricul \nM statement ture ent etc.) insuran ce \nerpr \npolicy \nise \nunder \nthe \nUgand \na \nAgricul \nture \nInsura \nnce Schem \ne \n(UAIS) \n? \nMUGISA 29/06/2 1,000,000 1,000,000 Yes N/A Yes Kyakabo Kyakabo \nojo yo yo- VINCENT 023 \nDLG Parish Katooke \nSub \nCounty \nPDM", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}, [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}]], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 81, "level": 3}}, {"headings_1": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nMUGUME 05/07/2 1,000,000 SHADRACK \nKijuma Kijuma HARUNA Yes 18/07/2 \nWard Kyenjojo TINKASIMIIR 023 1,000,000 1,000,000 DLG T/CPDM E", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 81, "level": 3}}, {"headings_1": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nKABAGENYI Yes 13/08/2 \\| Yes No N/A Yes MARY \\| 1 023 1,000,000 1,000,000 \nYes No No Yes \n\\| Kirongo Kirongo \nBONABANA Yes 09/08/2 \nojo Parish Ward PLAXZEDA 023 1,000,000 1,000,000 \nDLG Kyenjojo \\| T/C PDM \n\\| \\| SACCO i \n\\| Yes \\|\" N/A Yes KEMIGABO Yes 20/07/2 \nMARIAM 023 1,000,000 1,000,000 \n4 Kyenj Kasiina Kasiina \\| KATUSHABE Yes 10/08/2 \n\\| MBABAZI \nYes No \\| N/A Vs \\| ojo Parish Kyenjojo VIOLET 023 1,000,000 1,000,000 \n\\| DLG T/C PDM \n\\| SACCO \\| Ir Yes No N/A Yes OLISHABA Yes 06/06/2 \n1,000,000 \nL", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}, [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}]], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| L ER", "metadata": {"headings": [{"headings_0": {"content": "| L ER", "page": 82, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "un.", "metadata": {"headings": [{"headings_0": {"content": "| L ER", "page": 82, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "tr No Yes", "metadata": {"headings": [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8 Kyenj Kinoger Kinogero MBABAZI Yes 30/07/2 \nojo o Pariah -Katooke RESTY \n023 1,000,000 1,000,000 \nDLG S/C PDM \nSACCO \nSABIITI Yes 30/07/2 \\| 1,000,000 1,000,000 Yes No No Yes MOSES \n023 \n9 Kyenj Nyakisi Nyakisi- TUHAISE Yes al \nYes No No Yes ojo Parish Nyakisi MARGRET 023 1,000,000 1,000,000 \nDLG S/C PDM \nSACCO \nKISEMBO Yes 20/09/2 \nYes No \\| No Yes \\| STEPHEN 023 1,000,000 1,000,000 \n10 Kyenj Kabatoo Kabatoor KASEMIRO Yes 07/06/2 \nYes No N/a Yes ojo ro Parish o-Nyakisi PHIONA \n023 1,000,000 1,000,000 \nDLG S/C PDM \nSACCO \n\\| \nMUGISA \\| Yes 30/07/2 \\| \\| Yes No No Yes \\| ERICA NJERU 023 1,000,000 1,000,000 \nAppendix 5 (i); Failure to obtain an insurance polic \nSN. Vote Parish Name of Name of PRF Loan Ifthe Remark Name Name SACCO beneficiary Amount loan is \nfor a \nfarming \noperation \ndid the \n, \nborrower \nobtain an \nagricultu \nre \ninsuranc \ne policy \nunder \nthe \nUganda", "metadata": {"headings": [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}, [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}], [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}], [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}]], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agricultu", "metadata": {"headings": [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "re Insuranc e Scheme \n1 Kyenjojo Kyakaboyo Kyakaboyo- MUGUME SHADRACK DLG Parish Katooke Sub \nCounty PDM \nSACCO \nNo The farmer 1,000,000 did not obtain an agriculture insurance \nagriculture insurance \n\\| policy Kyenjojo Kaihura Kaihura-Butiiti KOMUHENDO JOLLY \nDLG Parish S/C PDM \nNo The farmer 1,000,000 did not SACCO obtain an agriculture insurance", "metadata": {"headings": [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}, [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}]], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NYAKATO JANE \nNo The farmer MWESIGE 1,000,000 did not obtain an agriculture insurance policy Kyenjojo Bwenzi Bwenzi-Butiiti KASANGAKI \nNo The farmer DLG Parish S/C PDM CHRISTOPHER 1,000,000 did not SACCO obtain an agriculture insurance \\| \npolicy Kyenjojo Kinogero Kinogero- MBABAZI RESTY \nNo The farmer DLG Pariah Katooke S/C \nPDM SACCO \nSABIITI MOSES \nKyenjojo Nyakisi Nyakisi- TUHAISE MARGRET DLG Parish Nyakisi S/C \nPDM SACCO \n1,000,000 did not obtain an agriculture insurance policy \nNo The farmer 1,000,000 did not obtain an agriculture insurance", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}, [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}]], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mm", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "policy \nThe farmer 1,000,000 did not obtain an agriculture insurance olic Kyenjojo Kabatooro Kabatooro- MUGISA ERICA 1,000,000 No The farmer DLG Parish Nyakisi S/C NJERU \ndid not PDM SACCO \nobtain an agriculture insurance policy \nimplementation \n\u201c Irreqularities in project", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}, [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- - Appendix 5 (j\\}; \nwees", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], "page": 84, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Loan Project Status ofthe Remark Vote Parish Name of Name of PRF Loan \nSACCO beneficiary Amount Amount \nfunded project Name Name \nas per as per \nSACCO household \nrecords evidence \nKyenjojo Kasiina KASIINA- KATUSHABE DLG Parish KYENJOJO VIOLET T/C PDM \nprovided \n1,000,000 1,000,000 PRODUCE Project exists \nSACCO PIGGERY Project OLISHABA 1,000,000 exists AGNES \n1,000,000 \nProject KIJUMA- HARUNA 1,000,000 1,000,000 POULTRY exists Kyenjojo Kijuma \nDLG Parish KYENJOJO TINKASIMIIRE \nT/C PDM \nSACCO \nProject KABAGENYI 1,000,000 1,000,000 PRODUCE \nexists MARY \nProject KIRONGO- BONABANA 1,000,000 1,000,000 COFFEE \nKyenjojo Kirongo \nexists DLG Parish KYENJOJO PLAXZEDA \nT/C PDM \nSACCO \nPRODUCE \\| Project KEMIGABO 1,000,000 1,000,000 exists \\* \nMARIAM \nMBABAZI \nNYAKISI- TUHAISE 1,000,000 1,000,000 COFFEE \nProject Kyenjojo Nyakisi \nexists DLG Parish NYAKISI S/C MARGRET \nPDM SACCO \nProject KISEMBO 1,000,000 1,000,000 IRISH \nexists POTATOE \nSTEPHEN \nBWENZI- KAMULI 1,000,000 1,000,000 POULTRY exists \nProject \nKyenjojo Bwenzi \nDLG Parish BUTIITI S/C ASSUMPTA PDM SACCO \nProject KASANGAKI 1,000,000 exists CHRISTOPHER \n1,000,000 \nProject POULTRY \nKyenjojo Kaihura KAIHURA- KOMUHENDO 1,000,000 NOT YET \ndoes not", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}, [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}]], "page": 84, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- MUGISA 1,000,000 1,090,000- - \\|. MAIZE es Project- JAMES 6 exists \\| \n9 Kyenjojo Kabatooro KABATOORO- KASEMIRO 1,000,000 1,000,000 POULTRY \nProject \nE \nDLG Parish NYAKISI S/C PHIONA", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nES exists PDM SACCO RS \n= \nMUGISA 1,000,000 1,000,000 COFFEE zZ Project ERICA NJERU exists \n10 Kyenjojo Kinogero KINOGERO- MBABAZI 1,000,000 1,000,000 MAIZE \nProject DLG Parish KATOOKE S/C RESTY \nexists PDM SACCO \nSABIITI 1,000,000 1,000,000 COFFEE Project MOSES \nexists \nAppendix 6- Promotions/recruitments without clearance from the MoPS \ns/n Name Previous Position New Position Minute 1 Muhumuza Kamara \nAssistant Town Clerk \nBirungi Expeditor \nSenior Assistant Secretary/ DSC Min 221/2023 Sub county Chief \n2 Makondere Agapto Senior Assistant Town Clerk/ Principal DSC Min 222/2023 Secretary/ Sub county \nTownship Officer \nChief \n3 Mbaine Juma \nEducation Assistant GR Parish Chief \nDSC Min 223/2023 III \n4 Nyakato Gertrude Office Attendant \\_\\| Parish Chief \nDSC Min 223/2023 5 Karatunga Emmanuel Office Attendant Parish Chief \nDSC Min 223/2023 6 Kiromba Evanice Office Attendant Parish Parish Chief \nDSC Min 223/2023 7 Birungi Mary Office Attendant Chief \nDSC Min 223/2023 8 Kiiza Violet \nOffice Attendant Parish Chief \nDSC Min 223/2023 9 Wabwire Francis Askari \nParish Chief \nDSC Min 223/2023 10 Kabahinda Namara Office Attendant Parish Chief \nDSC Min 223/2023 Flora \n11 Asaba Patrick Askari \nTown Agent \n\"\\| DSC Min 224/2023 12 Nalugwa Mayimuna Enrolled Nurse \nAssistant Nursing Officer \nDSC Min 230/2023 13 Ainebyoona Vivian Enrolled Midwife \\| Assistant Nursing Officer DSC Min 230/2023 14 \\| Akugizibwe Ndora Fred Clinical Officer \nSenior Clinical Officer \nDSC Min 231/2023 15 Aheebwa Joseph Enrolled midwife Clinical Officer \nDSC Min 231/2023 16 \\| Kaahwa Agnes Assistant Nursing Nursing Officer", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}, [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}]], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DSC Min 234/2023", "metadata": {"headings": [{"headings_0": {"content": "DSC Min 234/2023", "page": 85, "level": 4}}, {"headings_1": {"content": "Mm", "page": 83, "level": 4}}], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Officer \n17 Friday Isaac Newton Senior Assistant \n\\| Senior Civil Engineer (roads \nDSC Min 236/2023", "metadata": {"headings": [{"headings_0": {"content": "DSC Min 234/2023", "page": 85, "level": 4}}, {"headings_1": {"content": "Mm", "page": 83, "level": 4}}, [{"headings_0": {"content": "DSC Min 234/2023", "page": 85, "level": 4}}, {"headings_1": {"content": "Mm", "page": 83, "level": 4}}]], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["As a result of failure to utilize warrants will affect;", "e The health workers and scientists were not paid their enhanced", "wage which affected their morale.", "e The construction of Kasamba Health Centre is still lagging behind", "the projected timelines which affects health service delivery.", "e The construction of Kigaarale seed school is behind the projected", "timelines which affects the education service delivery."], "page": 10}]} \ No newline at end of file