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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KYOTERA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], "page": 1, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}]], "page": 1, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], "page": 2, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EEE ii List OF ACFONYIMS........cccccccsscesesessesesessesesesesscsesesessesessssusessvsesacseuassssenesssssscaaseuevssscsesacaeueeasseneasiesassaeateass iii BPINION nun tense a a ema sai a A. a eR Wa A RR na i PASTS POR COP LINTON  \n1 sacs zune uinaasc ei tant wit er i a cs a mas Fer AUDIT RT TE een 1 iD \nImplementtln oe Ap\u0131raed Bi nn nn 1 20 \nManagement of the Government Salary Payrell..nu.neueneneneunen wenn 9 EHER Or WATTE ssc pla eR 18 3.0 \nChange in Accounting Treatment for Non-current Assets... 13 ET EEE 13 4.0 Implementation of Key Government Grants/Programmes ..............nnenennnne: 14 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 14 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.............. 17 43 Eilusafan Develprnent Berl... ann 20 dr ee seer ee 22 ee OP EP  \n25 eae eee eres mae \u00ablevee Brei Tie Berein Deere 27 OTR INTERVEN 27 sears EEE\u2014E MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:eccccsseecsecseseeees 28 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................... 28 CPT Pe RLS BetUS  \n29 una REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .....crsncrornensccncnasaoeneccnnan  \n29 sans 4.7 Implemeritation of the Parish Development MOdEl ...........c-0:rmssecsssnrncersneneeresntnensonsncanons 29 \nList of Acronyms \n\\| Meaning 7 \u2014 \u2014 5", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}]], "page": 2, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; : Government  \n- \nDLG District Local  \n\\_ \\| \\_ Government  \ner \\_ \u2014\\_\\_. GoU of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a HCMS Human Capital Management  \n\\| \nICT Information and Communication Technology  \n\\|  \nINTOSAI International Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \n\\| International Standards of Supreme Audit Institutions IL G Government Financial Manual, LGFAM Local and Accounting 2007", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}, [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAR Financial nn", "metadata": {"headings": [{"headings_0": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government  \nand Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority LLG Lower Local Governments  \nMinistries, Departments and Agencies  \n\\|  \n\\| Ministry of Education \nMoFPED  \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}, [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD __| Gender,", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Ministry of Labour Social Development \nand \u2014s\u2014\\_\\| ee", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}, [{"headings_0": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 3, "level": 1}}, {"headings_1": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": a \\_ MoLG Ministry of Local Government \nNAA", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 3, "level": 1}}, {"headings_1": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}, [{"headings_0": {"content": "| | |", "page": 3, "level": 1}}, {"headings_1": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "So Bas a ree NTR\\_ Non-Tax Revenue \nPBS \n\\| Program Budgeting \nSystem \\_ \\_ ee ee  \n\\|  \n\\|  \n=:  \n5 PDMS Payroll Deduction Management System  \n\\|  \non  \n.  \n\\| PDU  \nProcurement & Disposal Unit  \n\\| ee ie \\_ PEMA Public Finance Management Act  \n.  \n\\_  \nPFMR Public Finance Management Regulations  \n\\|  \nPPDA  \nPublic Procurement & Disposal of Public \nAssets \\_ \\_ a \\| \nUBA Uganda Banker\u2019s Association \n\\| \\_ I \\\\ . Consolidated et  \ni: ae \\| UCF Uganda Fund  \nUCLA Uganda Consumer and Lender's Association. \nUgIFT Uganda Program for \n\\_\\_\\_\\_\\| Intergovernmental Fiscal Transfers  \nF \"own Results ee \\_\\|  \n\u201d  \n\\_ ee", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}, [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FINANCIAL -", "metadata": {"headings": [{"headings_0": {"content": "FINANCIAL -", "page": 4, "level": 2}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GOVERNMENT u", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE  \nSTATEMENTS OF KYOTERA DISTRICT LOCAL FOR THE YEAR ENDED 30'\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kyotera 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 Kyotera District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}, [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kyotera District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.51,550,900,674 out of which UGX.49,893,103,924 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}, [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT u", "page": 4, "level": 2}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Warrants % funding UGX  \nUGX  \nRecurrent (Wage) \\_31,494,638,430 31,494,638,429 100", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT u", "page": 4, "level": 2}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "metadata": {"headings": [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development 6,763,417,857 6,334,575,972 94 \u2014 Total \n51,550,900,674 \\| 49,893,103,924 97 \nOut of the total warrants of UGX.49,893,103,924, I reviewed the utilisation of warrants worth UGX.36,390,650,797 (73%) as summarised in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aa Actual expenditure Cumulative Actual % out of (UGX) expenditure total warrants Wage expenditure (Salaries,Pension  \nand Gratui 31,722,419,893 31,722,419,893 \nPDM expenditure audited  \n66,037,380 31,788,457,273 \nEducation grant - Formerly SFG  \n354,198,422 32,142,655,695 \nUGIFT (Infrastructure) 1,209,201,488 33,351,857,183 \nWater Grant \n517,557,070 33,869,414,253 6 Micro scale irrigation \n554,995,343 34,424,409,596 69 Outputs/activities under budget  \nperformance review (URF) 1,966,241,201 36,390,650,797 73 Total of the utilised warrants  \n36,390,650,797  \naudited \nOut of the total warrants of UGX.49,893,103,924 in the financial year 2022/2023, on \nNo \\| Observation - --- - - --- a \u201c \nare in Appendix 1. \nSource Approved Actual Variance budget", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Collections", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax Revenues 415,136,000 180,143,743 234,992,257 Non-Tax Revenues 612,608,000 369,115,021 243,492,979 \n1,027,744,00 549,258,76 478,485,23 0 4 6 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nActivity Purpose Budget of the un- Amount \nimplemen ted \nactivities \nAdministration Completion Paving of 187,800,930 administrativ compound", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], [{"headings_0": {"content": 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Community Mobilisation", "metadata": {"headings": [{"headings_0": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}, {"headings_1": {"content": "> (ese ee [eee", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilisation  \nresidents", "metadata": {"headings": [{"headings_0": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}, {"headings_1": {"content": "> (ese ee [eee", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \nThe Accounting Officer explained that under collection of local revenue was attributed to the following;  \ne Low co funding by farmers  \ne Low remittances from lower local councils \ne The effects of Covid 19 which is still affecting revenue collection. \n1.2 Performance of GOU warrants \nRecommendation Er \nsensitising farmers on the issue of co-funding. \nI advised the Accounting Officer The DLG had an approved budget of UGX.49,788,410,960 to to roll over the affected activities implement the various programmes, out of which for implementation in the UGX.49,056,282,436 was warranted resulting in a shortfall of subsequent period. 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"type": "list"}}, {"content": "Nezilelgsnpur", "metadata": {"headings": [{"headings_0": {"content": "Nezilelgsnpur", "page": 7, "level": 1}}, {"headings_1": {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ISSPUIW", "metadata": {"headings": [{"headings_0": {"content": "ISSPUIW", "page": 7, "level": 1}}, {"headings_1": {"content": "Nezilelgsnpur", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quawudojanag payesbaquy Yodsup\u0131 amonnseyuy \u201c", "metadata": {"headings": [{"headings_0": {"content": "ISSPUIW", "page": 7, "level": 1}}, {"headings_1": {"content": "Nezilelgsnpur", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pueq Illqnd se Puy uewny jede)", "metadata": {"headings": [{"headings_0": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "ISSPUIW", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON Je cr L e \n90 20 bI so aU jje i", "metadata": {"headings": [{"headings_0": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "ISSPUIW", "page": 7, "level": 1}}, [{"headings_0": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "ISSPUIW", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "or-", "metadata": {"headings": [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \\| Recommendation en \nIPF given by the Ministry of Finance but partial release was Public Sector \nAll planned made. Transformati activities However 497,108,197  \non -14 \nimplemented. no impact as \nthe District received more than what was required \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Pension payment to beneficiaries  \ne Day to Day support activities. Gravelling, slashing and drainage works. e \ne Training of beneficiary farmers and support supervision activities. \nThe Accounting Officer explained that there was no control on the unwarranted amount. \nPerformance of External Assistance \nI advised the Accounting Officer The entity had an approved budget for external assistance of to engage the relevant UGX.734,745,714 from the various programmes out of which development partners for their UGX.375,903,829 was warranted resulting in a shortfall of commitment and roll over the UGX.358,841,885representing 51% performance. \nThe performance of warrants for each of the programmes is shown in the table below;  \nProgramme Approved Warrants Variance  \nbudget \nHuman Capital 734,745,714 375,903,829 358,841,885 Development \nTotal 734,745,714 375,903,829 358,841,885 \naffected activities to the subsequent period.  \n. \n[No \\| Observaiion  \nwen nen Recommendation \\|] - \n\\| \n1.4 Utilization of Warrants  \nI advised the Accounting Officer Out of the total warrants of UGX.49,893,103,924 availed during to pursue re voting of the funds the year, UGX.44,344,356,714 was utilized by the entity resulting by MoFPED, and the unfinished in un-utilized warrants of UGX.5,548,747,210 representing projects rolled over to the utilization of 88.9% as shown the table below;  \nsubsequent FY for completion.", "metadata": {"headings": [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[menamme", "metadata": {"headings": [{"headings_0": {"content": "[menamme", "page": 9, "level": 1}}, {"headings_1": {"content": "or-", "page": 7, "level": 3}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "waren", "metadata": {"headings": [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[want Tree Tine %  \nos  \n\u201c \nwarrants  \ne  \non \nAgro-  \n1,248,06 2117,566,249", "metadata": {"headings": [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}, [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}], [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "62.9%", "metadata": {"headings": [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Industrialization-01\\_ 3,365,628,708 2,459 \nManufacturing -04 2,099,500 100.0% 2.100.000 \nTourism", "metadata": {"headings": [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}, [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}], [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,000,000  \n100.0% Development -05 4,000,000 \nNatural Resources, 16,233,9 923,090,167  \n98.3% Environment - 06  \n939,324,106 \nPrivate  \nSector  \n72,562,861 313,345 99.6% Development \u2014 07 72,876,206 \nIntegrated \nTransport MR 99.7%", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}, [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "igeasocis Infrastructure 09 eee - \nSustainable Urban  \nHuman Capital 31,910,846,06 3,370,11 \nPublic Sector 855,216, \\*673,231,310  \nFE Transformation -14 5,528,448,138 \nCommunity 199% \\| Mobilization and 152,933,195 88.70% 172328233  \nMindset 15 a!  \n- \nGovernance and 7,188,49 411,53 re 0 Security - 16 2,672,600,032 \nDevelopment Plan  \nol : 636,378,380 28,698,5 95.7% 6 \\_  \n665,076,903 \nTotal 49,893,103, 44,344,356,7 3,588,7 gg.00% 14 47,210  \n924 \nSource: OAG Budget analysis \nThe warrants that were not utilized were mainly meant for the \nfollowing key activities that were partially or not implemented as shown in Appendix 2; \nTeachers and health workers were not recruited. \u00b0 \nDelayed construction of the seed school \u00b0 \n\u00b0 Procurement of irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}, [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- .\\| Observation  \nindicators and targets are", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nprograms. \n\\| Recommendaticn- achieved - ---- for key projects and/or \nI reviewed the approved work plan and sampled 11 outputs with a total of 23 activities. I noted the following;  \ne 9 outputs with 18 activities had clear performance indicators and targets.  \ne 2 outputs with 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 3(a) \nTable showing performance indicators and targets \nNo. of No of  \nactiviti  \nNo of % \nActiviti an  \nactiviti es with  \nQuantif in clear Expenditure icati es  \nthe perfor Amount (UGX)  \nmance  \nindicat indicat  \nors and ors and  \ntargets  \ng \nFully quantifie \noutputs  \nOutputs  \nnot fully  \nquantite 583,598,992 22%", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}, [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}]], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,127,185,301", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there was a limitation on  \nthe PBS because performance indicators and targets were aligned  \nto PDM III which was customised for MDA and most of them are  \nnot applicable to LG so LG retried to customise to have indicators  \nabs targets in the system where we fail, it cannot be reflected.  \n1.6 Implementation of outputs  \nI assessed the implementation of 9 outputs with eighteen (18) I advised the Accounting Officer activities worth UGX.4,543,586,309 that were fully quantified and to closely supervise and monitor noted that;  \nprogress by the contractor to enhance the construction and e Five (5) outputs with twelve (12) activities with expenditure complete the school in the worth UGX.732,148,855 were fully implemented.  \nsubsequent F/Y.  \n\u00abFour (4) outputs with six (6) activities worth UGX.3,811,438,032  \nwere partially implemented. Refer to Appendix 3(b) for details The Accounting Officer should and table below; \nalso arrange for the sensitization of farmers on the need for and \n\u2018Observation: \u201c Recommendation: - --- ~~~: \\| Partial/Non-implementation of planned activities implies that the  \nexpected services to the beneficiary communities were not  \nattained. For example, the municipality did not implement or  \npartially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}, [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}]], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kasaali seed school\n2. Supply of irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], "page": 11, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed construction of the school denies the needed service to students who walk long distance to access education in other schools \nThe Accounting Officer explained that this was due to delays by the contractor to start work and farmers\u2019 failure to pay co- funding. \n1.7 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF  \nI sampled two (2) out of ten (10) activities with a total expenditure of UGX.26,162,000. The significant findings are provided in the table below.  \nActivity Total Pictorial evidence  \ndetails expenditure  \n(UGX) \nRoad: Kyotera 18,782,000 \nSummary of findings Audit (Time, Quality, conclusion Quantity, Cost and Functionality)  \n0+2.400 installation of 6 Work done Biteremu - Culverts  \nkalisizor  \n0+3.500 installation of 6  \nLength: 37.7 culverts  \nkms Construction of headwalls on lines  \nConclusion: The sections \nwere \nmaintained, however, the road was bushy due to heavy \nRoad 7,380,000 \\| \nrains \nWork done \n1.7.2 The service delivery under focus areas -  \nmo mn I sampled Six (06) out of sixty (60) activities in Four (4) focus areas with a total expenditure of UGX.2,774,916,565 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.  \nFocus Area Amount spent Key Observation Key recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}, [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 12, "level": 3}}, {"headings_1": {"content": "5,127,185,301", "page": 10, "level": 11}}], "page": 12, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1517:5615621", "metadata": {"headings": [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], "page": 12, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eTesting of water quality e I advised the Accounting Development  \nwas not fully done for the  \nOfficer to test all the water grant  \nexisting water sources to sources as per the confirm if the water is safe  \nguidelines.  \nfor human consumption. \ne The water department has no water testing kits. \nImplication \nThere is a risk of consumption of unsafe water by the community. \n1,304,023,513  \neConstruction of Kasaali e I advised the Accounting Seed Secondary was slow,  \nOfficer to carry out more and was at slab level at the  \nmonitoring and supervision time of inspection.  \nto ensure timely completion of works.  \neUpgrade of Nangoma HC  \nI to HC II and  \nConstruction of staff house  \nat Nangoma HC III has  \nbeen delayed due to  \ndifficulties  \nwith  \ncontractors. \nImplication \nThis denied the local population the use of the classroom block and new facilities in the health Centre III. \nMicroscale 599,441,946  \n\u00abOnly 17 out 45 micro  \nI advised Accounting Officer irrigation  \nirrigation equipment were  \nto sensitise the farmenrs on supplied and installed.  \nthe need for co-funding under this programme. Implication \nThis deprives the farmer the support provided to \nnon-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}, [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}]], "page": 12, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKyotera DLG had a wage budget of UGX.31,494,638,430, out of which UGX.28,702,957,982 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo \\| Observation  \nRecommendation 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.24,842,960,886 and I \nadvised the obtained supplementary funding of UGX. 6,651,677,544 resulting into Accounting Officer to a revised wage budget of UGX.31,494,638,430 which was all liaise with MoPS on warranted, \nwhen the ban on recruitment will be Out of the total warrants, UGX.28,702,957,982 was utilized by the \\| lifted to commence DLG resulting in un-utilized warrants of UGX.2,791,680,447 recruitment process. representing utilization of 91% as summarized in the table below and  \ndetailed in Appendix 4 \nApprov Supple Revised Warran Payment Unspent mentar s UGX. Balance y UGX. UGX. \n24,842,9 6,651,67 28,702,95 2,791,680,4 60,886 7,544 38,430 38,429 7,982 47 \nFrom the analysis, I noted that;  \n\u00a2 The supplementary funding of UGX. 2,791,680,447 was not utilized.", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that permanent Secretary Ministry  \nof Public Service issued a circular dated 25th April, 2023 in regard to  \nsuspension of clearance to recruit staff in Ministries, departments,  \nAgencies and Local Governments, for FY 2022/23.This affected the  \nrecruitment of new staff in FY 2022/23 though under absorption of  \nwage budget. \\| 2.2  \nValidation of employees on the entity payroll  \nThe District had 2,390 employees on the IPPS payroll of which  \n2,216(93%) were fully verified, 153(.064%) partially verified, 1 I advised the (.0004%) not verified, and 20 (.0084%) did not show up.  \nAccounting Officer to liaise with the Ministry of Public \na) Out of 2,216 (93%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) b) 153(.064%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) total of 01 (.0004%) employee on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence was not verified.  \nd) A total of 20(.0084%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \nSix (6) 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. Five (5) 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. \niii. However, a total of UGX.5,594,664 was paid to one employee for the four months after the exit and this is considered a financial loss to Government. \niv.  \nI further noted that nine (9) individuals, were not accounted for and these were omitted from the validated payroll. \ne) Three (3) individuals 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 the two employees had disciplinary cases which were later completed and reinstated on the", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "records and may complicate the employee service history and duly updated and retirement procedures. Where the errors in dates of birth increase the brought to the length of service, it may lead to the irregular extension of employee attention of the service. Ministry of Public Service within a The Accounting Officer explained that some employees changed their specified timeline for dates of births during the National registration exercise which as a appropriate action. district had no control. As a district, management stick to the dates that an employee declared when entering service as guided by the Uganda Public Standing orders (2021) and a circular from the Ministry of Public Service. However, management will liaise with the Ministry of Public Service to reconcile and update the records. f) Findings from Other Special Audit Procedures I advised the I undertook other special audit procedures to review the accuracy of Accounting Officer to; the payroll including planning, budgeting and payments for the period \u00ae Ensure of four years (2019/2020-2022/2023). timely reconciliation of the amounts I noted that; before effecting payments. In a) 232 employee records were captured on wrong scale/notches addition, the leading to over computations and under computations. amounts over remitted should be b) Over-remittance of UGX 42,662,729and under-remittance of UGX followed up with a 63,395,927 of statutory deductions were made by the entity view of recovery. during the period. . Put in place controls to ensure that non-statutory c) Over\u2014remittance of UGX 6,584,255 and under-remittance of UGX deductions are 36,135,462 of non-statutory deductions were made by the entity always accurately during the period. computed and promptly paid as per the payroll register The Accounting Officer explained that the variances to salary suspension for those who had absconded, died or retired within a particular month after the payroll process. No detailed list was availed for reconciliation. g) Delayed deletion of employees from the payroll I advised the I noted that UGX. 21,457,332 was paid to 13 staff who had either Accounting Officer to been retired, transferred, absconded or died. These resulted into initiate a process of financial loss to government. deleting these names on the payroll. For i, Out of 584 approved positions, a total of 283 positions were filled establishment and leaving a gap of 301 vacant positions. liaise with responsible stakeholders with a view to mobilising resources to fill the ii. The entity did not have an approved and costed", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}]], "page": 15, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L__", "metadata": {"headings": [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], "page": 16, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EMPHASIS OF MATTER  \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0  \nChange in Accounting Treatment for Non-current Assets  \nAccording to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \n4.0\u00b0 - Impiementation of Key Government Grants/Programmes  \nBr wenn ers  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}]], "page": 16, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKyotera District budgeted and received UGX.517,561,612 for the financial year 2022/23 out of which UGX.517,561,612 received, the District spent all the funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n1 Rural Water and Construction of boreholes \nPlanned quantity Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}]], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 8", "metadata": {"headings": [{"headings_0": {"content": "8 8", "page": 17, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sanitation Sub- Rehabilitation of boreholes 27 27 Grant (traditional Construction of Ferro water 8  \n8 component) harvest tanks  \n2 Piped Water Sub- Construction of piped water 1  \n1 Grant (UgIFT scheme at Kyabasimba  \ncomponent landing site \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": "8 8", "page": 17, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "8 8", "page": 17, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \noe All the projects had- their designs approved by the Ministry of Water and Environment.  \no All expenditure of UGX.517,557,070 was fully accounted for and had no", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mischarges.", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e All Projects were fully implemented.  \noe All 11 of the projects visited were fully functional with reasonable good water", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yield.", "metadata": {"headings": [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.1.2.1 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% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nOne contract for the construction of Kabanyaga Public latrine in Nangoma Sub county out of the five contracts was awarded after 31st October contrary to the", "metadata": {"headings": [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}, [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}], [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyotera 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": "yield.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "yield.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the contract was awarded late due to issues of land which had not yet been resolved by 31st October. However, the sector was working on mechanisms to ensure that land for such projects are secured early to avoid future delays in procurement of works.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised The Accounting Officer to ensure that water projects are allocated to communities after confirmation of land availability to avoid future delays. \n4.1.2.2 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \now eee oem \n\u201c \nThe Accounting Officer explained that the district lacked adequate funds to procure test kits.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of Water and Environment to avail adequate funds to procure water quality testing kits. \no None of the existing water sources was tested contrary to the standard requirement of 20%, while only 11 (42%) of the new sources were tested contrary \nto the required standard of 100%. Details in the table below  \nCategory Number Percentage Number Percentage Percentage Percentage of of water required to tested actually untested tested water sources be tested tested sources suitable (a) (b) (a-b) for human consumption. \nI  \nprojects  \n2 New 100% 42% projects \nFailure to fully comply with the testing requirements derails the overall grant objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the district lacked adequate funds to procure test kits and to carry out tests up to the required standard.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of Finance for adequate funding to procure water quality testing kits and carry out tests up to the required standard. \n4.1.2.3 Inspection of water Grant activities  \nI conducted physical inspections of three (3) projects implemented at on 29 September 2023 to assess service delivery indicators. I observed the following as summarised in the table below;  \nPlanned works Photographic evidence Audit Inspection Remarks \nWater Grant Installation of Ferro tank \nSEE  \nFerro tank installed by - \n/  \nAt Nakatoogo 7 x using the water grant \nWater Grant Installation of Ferro tank \nWorks done as planned. At Banda \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKyotera District budgeted and received UGX.2,727,465,879 to the implement the programme. The following activities were undertaken; \nProject Name Contractor Contract Amount Paid Start End Status at amount \ndate date 30/06 /2023 Construction of Hanan 3,259,975,380 828,807,299 15/12/ 15/06/ Work is still in Kasaali seed Contractors  \n2022 2024 progress. The school Uganda buildings are Limited \nstill on slab level. Upgrading of Kyamulibwa 294,645,334 284,645,334 17/05/ 17/12/ Constructions Nangoma HC II to Carpentry \n2023 2023 had been HC I workshop \ncompleted for and \nthe construction \ngeneral/matern Itd ity ward, 4- stance pit latrine, medical waste pit. The buildings are not yet in use. Works on renovation of OPD have not \nSupply of medical Kyamulibwa 10,570,880 equipment at Carpentry  \nNangoma HC III workshop  \nand  \nconstruction  \nItd \net started. 9,467,891 17/05/ 17/12/ Equipment has 2023 2023 been installed \nConstruction of Zombe \n170,000,000 167,280,964 24/10/ 24/06/ Works were Staff houses at Enterprises \n2022 2023 substantially \noe WHT was deducted from payments made to Contractors \u201cof UGIFT projects and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paid.", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.2.2.1 Planning and Budget Performance  \n4.2.2.1.1 Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 96.5% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.111,535,606 (36.5%) while replacement of small medical equipment and medical furniture was allocated by UGX. 10,570,880 (3.5%). In addition, there was no allocation to repair of medical equipment as shown in the table below. \nMain Expenditure Items  \nThreshold as Actual Approved Varia Audit per the perce budget nce remark guidelines ntage (UGX)  \n(budg", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "et)", "metadata": {"headings": [{"headings_0": {"content": "et)", "page": 21, "level": 3}}, {"headings_1": {"content": "paid.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 21, "level": 3}}, {"headings_1": {"content": "et)", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 21, "level": 3}}, {"headings_1": {"content": "(A-B)", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical equipment | Minimum 20% |", "metadata": {"headings": [{"headings_0": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}, {"headings_1": {"content": "(B)", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0%", "metadata": {"headings": [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Replacement of small medical Maximum 20% 3.5% equipment and medical  \nfurniture. \nA 0\\|20% \\|\u00fcner allocation 10,570,880 16.5% Under Allocation \nUpgrade and new construction Maximum 60% 96.5% 294,665,334 36.5% Over including Geotechnical Allocation Investigation on the selected  \nsite  \nMaintenance of buildings  \nCompletion of unfinished \nRecommendation  \n.  \naime aan BR \nI advised the Accounting Officer to expedite the construction works and supply of equipment to have this project completed next financial year. \n4.2.2.1.2 Funding and Absorption  \nOut of the approved budget of UGX.2,727,465,879, the district received all the money out of which UGX.1,290,201,488 (47.3) was spent, leaving UGX.1,437,264,391 unutilized. Details are in the table below; \nDetails Approved Warrants/ Release Expenditure Under \\|", "metadata": {"headings": [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}, [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "0%", "page": 21, "level": 2}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 2,/27,465,879 2,727,465,879 1,290,201,488 1,437,264,391 development \n2,727,465,879 2,727,465,879 1,290,201,488 1,437,264,391 \nThe under absorption resulted in partial completion of Kasaali seed school and as result, education services to the intended beneficiaries were delayed. \nThe Accounting Officer explained that the delays were caused by the contractor who took two months without starting work.", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}, [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kyotera 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": "(B)", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to carry out more monitoring and supervision of the contractor to have the work expedited to completion before the contract elapses. \n4.2.2.2 Implementation of UGiFT activities  \n4.2.2.2.1 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\"' November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have a land title for the piece of land on which one UGIFT infrastructure project worth UGX.3,259,975,380 was implemented. Details are in the table below; \nSN \\| UGIFT Project  \nContract Amount UGX \n1 Construction of Kasaali seed school in Kasaali Sub-County", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,259,975,380", "metadata": {"headings": [{"headings_0": {"content": "3,259,975,380", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case land disputes \nInspection > -\\| +: remarks \nConstruction 828,807,299 15/12/2022 15/6/2024 \nWork is still in progress. The of Kasali  \nbuildings are still seed school  \non slab level. \nConstruction 170,000,000 24/10/2022 24/06/2023 \nWorks were substantially  \nof a staff  \ncompleted, the house at  \noutside floor was Nangoma  \nincomplete.  \nHealth  \nCentre III \nUpgrade of 305,216,214 17/05/2023 17/12/2023 \nConstruction had been completed Nangoma  \nfor \nthe Health  \ngeneral/maternity Centre II to  \nward, 4-stance III  \npit latrine, medical waste pit. The buildings are not yet in use.  \nWorks  \non renovation of OPD have not yet started. \nEducation Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of \nclassroom .block \\|..Construct .  \nCompleted and. \\|.. ..... - \u00bb=-- with office and ion Ltd  \nbuilding in use  \nstore at \\|  \nKatabakoki P/S  \nCompletion of 2 Enotu 119,727,520 113,741,144 09/01/2023 09/06/2023 Works  \nclassroom block Construct  \nCompleted and  \nwith office and ion Ltd  \nbuilding in use  \nstore at Kirinda  \nP/S  \n6\\| Completion of 2 Owen 47,955,724 45,557,938 20/12/2022 20/06/2023 Works  \nclassroom block Services  \nCompleted and  \nwith office and Ltd  \nbuilding in use  \nstore at Kikungwe  \nP/S  \n[  \nTotal 372,515,248 353,889,485 \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas were management had commendable performance;  \noe The district incorporated education development grant projects into the district plans and budgetary framework  \ne The budget allocation of Education Development grant was done as per the", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}, [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 24, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All funds were fully utilized on eligible activities and accounted for.  \ne All bidders passed the preliminary stage of evaluation and were awarded to the best evaluated bidder. \noe All Projects maintained contract management records as required. Monitoring and evaluation was carried out by the respective officers and oe \nrecommendations raised were also implemented.  \no All the projects were fully implemented within their contract period. \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation  \na)  \nSelection of schools/projects for Education Development grant  \nGuideline 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. \nb)  \nFunding and absorption of Education Bevelopment grant  \nThe District budgeted, received and spent UGX.354,198,427 representing. \n4.3.2.2 Inspection for service delivery under the Education Development Grant  \nI sampled six (6) projects with a total expenditure of UGX.354,198,427 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed;  \nNo. Activity details Pictorial Evidence \n", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}]], "page": 24, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of a 2- classroom block with office and store at Kirinda P/S.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "UGX.119,727,520 Construction of a 2- classroom block with office and store at Kikungwe P/S: \nUGX. 47,955,724 \n", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}]], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of a 2- classroom block with office and store at Kabuwoko C/U P/S.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "UGX. 47,955,724", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Construction of a 5 stance lined Pit latrine at Kabuwoko Hill P/S.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "UGX.27,977,800 \\|", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Summary of findings Audit conclusion (Time, Quality,  \nQuantity, Cost and  \nFunctionali  \nAt the time of Works were inspection, works were completed in time fully completed and the and the building is in classroom block was good condition. already in use. \nAt the time of The quality of the inspection, works were classroom was not substantially completed satisfactory given but cracks were that cracks were beginning to develop in already developing sections of the in sections of the classroom floor. floor \nAt the time of Works were inspection, works were completed in time fully completed and the and the building is in classroom block was good condition. already in use. \nAt the time of Works were inspection, works were completed in time fully completed and the and the building is in pit latrine was already good condition.  \nin use. \nI advised the Accounting Officer to address the challenges noted in kikungwe P/S. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Kyotera District the \nI designed audit procedures to assess-whether-the- utilization of the Micro Scale Irrigation Grant was done in accordance with the program guidelines. \nThe following were my observations; \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \noe Expenditure was made on eligible activities.  \noe The outputs for complementary activities were adequately quantified in the work", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Irrigation equipment were supplied to 17 beneficiary farmers that had paid co-", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A total of UGX.77,083,450 was collected from 17 farmers at the time of audit and oe  \ndeposited to the district's LG General Fund Account.  \ne The district complied with the selection criteria for the lowest priced technically responsive bid.  \noe The supplier offered training and technical support to the farmer during the warranty period.  \noe All payments for the program related activities were accounted for. \n4.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.4.2.1.1 Budget performance  \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}, [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}], [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Out of the total program receipts of UGX.1,716,470,400, UGX.599,441,946 (34.92%) was utilized by the entity resulting into unspent balance of UGX.1,117,028,454 (65.08%). Details are in the table below. \nRevised Warrants Total Variance % of budget / Release expenditure (UGX) under (UGX) (UGX) (as per absorption payment file)  \n[BoC (BC) (D/B)\\*100 CT 317,253,67 84,345,636 232,908,038 73.41 \n\u201cRecommendation - fundia ar I advised the Accounting Officer to engage MAAIF on the co-  \nrate, which is becoming a challenge to the implementation of the programme. \n4.4.2.2 Implementation of the Micro irrigation program  \nParagraph 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; \nFarmer awareness raising will be based on a communication strategy and user- o \nfriendly communication materials to be developed and issued by MAAIF. o The supply and installation of equipment. \nI reviewed the implementation of the micro irrigation program and made the following observations;  \noe Out of the 17 equipment were supplied, 11 were supplied in time and 6 were installed late as per the attached appendix 5 \nAs a result of the shortcomings, the intended beneficiaries missed the planting season. \nThe Accounting Officer explained that the delays were from the contractor however deliveries and installation were later undertaken.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}, [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kyotera 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": "following;", "page": 26, "level": 1}}], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that delivery and instalment of the equipment is within the contractual time frame. \n4.4.2.3 Inspection for service delivery projects implemented in FY 2022/23  \nI sampled irrigation projects with a total expenditure of UGX.103,055,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascerlald the cause and likely impact of the Activity. rg Location \\| Equip", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}]], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pictorial", "metadata": {"headings": [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Value evidence Summary of Audit \\| details \\| of (Village, \\| ment of  \nfindings (Time, conclusio \\| \\| benef Parish suppl equip  \nQuality, n  \n\\|  \n\\|  \niciary and sub- ier ment \\|  \n\\| \nQuantity, Cost \\|  \n\\| county and (UGX  \n\\| and  \n\\| \nprocu ) Functionality) \\|  \nreme  \n\\|  \nnt \nrefer", "metadata": {"headings": [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], "page": 28, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of ba Sub Projec 5,000 \n\\|  \n\\|  \n\u201a Irrigatio Daniel County t Ltd. \\| \n\\| Irrigation system .\\|-Fully 2 0000  \nis fully installed implement and functional in ed and in \\| passion fruit functional. a  \nequipm  \nplantation.  \nent \n\\| \nIrrigation system, 15/10/2023  \n\\| \n\\|  \nSupply Mulind Kirumba Anjara 17,98 of wa Sub Projec 5,000 irrigatio John County t Ltd.  \nn  \n, equipm \\| \\| ent \\| \\| \nSupply \\| Semuj Kalisizo  \nAnjara 18,10 \\| of \\| Sub Projec 0,000 ju  \nirrigatio Steph County t Ltd,  \nn en \nIrrigation system Fully zz  \nis fully installed implement and functional in ed and Fe  \nst \n;  \na plantation. functional. \\| \nIrrigation system \nFully  \nis fully installed implement and functional in ed and a coffee functional. \\| equipm plantation. ent \nIrrigation  \nsystem, 15/10/2023 \n\\|  \n\\|  \n~  \nSupply Bwami Kalisizo Anjara \\| 16,77  \nIrrigation system Fully  \nof ka Sub Projec 0,000  \nis fully installed implement irrigatio Steven County t Ltd.  \nand functional in ed and \nn \na coffee functional. equipm  \nplantation.  \nent \n! Irrigation system, \\|  \n\\| \n15/10/2023 \none of the: Government's strategies -for ensuring inclusive growth for-the-youth population segment in the country. \nI noted that since 2014/2015 when the program was launched, Government injected a total of UGX.930,52 ,250. During the year under review UGX.116,060, 300 had been recovered, leaving an outstanding balance of UGX. 814,461,950 as shown in Appendix 6. \nThis implies that 87% of the funds remained unrecovered thus rendering the program failure to the set objectives. \nThe Accounting Officer explained that they faced a number of challenges including displacement of the beneficiary youths who had no permanent places of aboard, other youth projects got affected by COVID 19 where many of them lost track of their projects, and that it is also highly costly to carry out enforcement exercises and most of these group members can hardly be reached through phone calls as they changed their contacts. \nRecommendation \nI advised the Accounting Officer to design strategies of ensuring recovery of funds from the youth groups to ensure continuity of the revolving fund.", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}, [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.5.2 Uganda Women Enterprise Program(UWEP) recoveries  \nThe UWEP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/112014/15), \u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16\u20142019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the UWEP was one of the Government's strategies for ensuring inclusive growth for the women population segment in the country. \nI noted that since 2017/2018 when the program was launched, Government injected a total of UGX.613,911,204. During the year under review UGX. 180,558,800 had been recovered, leaving an outstanding balance of UGX.433,352,404 as shown in Appendix 7 \n4.6 Delayed access to the pension-payroll  \n\u201c \nParagraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted \nParagraph 5.1.2 of establishment notice no. 3 of 2019 provides that in order to ensure pensioners are paid on the due date; the timelines for processing pension files were revised as follows: \nSN Required action \nResponsible Person \\| Timeline \nAuto notification on pay slip of IPPS System \n6 months to retirement \nan employee due for retirement \ndate \nFormal employee notification Responsible Officer  \nWithin 6- 5 months \nletter to the employee  \nto retirement date \nFilling retirement Application Retiring Staff  \nWithin 5- 4 months \nforms for retirement  \nto retirement date \n", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}, [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}]], "page": 29, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Creation of retirement request HR at Vote  \nWithin 10 days on IPPS", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Computation of retirement Head HR at Vote  \nWithin 5 days benefits \nAuditing of the pension file Auditor at Vote  \nWithin 5 days \nFinal authorization of retirement R.O at Vote  \nWithin 5 days benefits \nI noted that 11 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 102 days. \nDelayed access to the pension payroll leads to poor wellbeing of the affected retirees/beneficiaries as well as accumulation of pension arrears. \nThe Accounting Officer explained that some pensioners had Technical issues on IPPS and varying months of accessing the payroll.", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}, [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}]], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that PHRO/PIA carries out internal reviews and checks to confirm accuracy of computation prior to making payments. Additionally, the financial statements should be adjusted accordingly to recognise the \narrears. \nthere is a material misstatement of this otherinformation; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kyotera District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}]], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], "page": 31, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e 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 District\u2019s internal control. \u00a9 Evaluate the overall presentation, structure and content cf: the-financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. 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 and information reflected in the financial statements that have come to my notice during the audit, are in all material respects,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}]], "page": 31, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.7.2 Positive Observations  \nI noted the following areas were the District had commendable performance;  \no All of the 21 priorities received from 9 Sub Counties were incorporated in the entity's budget/work plan.  \nAll the 66 SACCOs were fully funded a total of UGX.100million each.  \noe  \no The HLG Core Implementation team was fully constituted as per the guideline and quarterly performance reports were prepared.  \noe The PDC was fully constituted, held quarterly meetings, prepared parish priorities and action plans and quarterly performance reports.  \nThe training of trainers and local experts was carried after funds were released oe  \nto PDM SACCOs.  \no All the 66 parishes training of households and enterprise group leaders was carried.  \nAll the 10 sampled SACCOs were registered under the Cooperative Societies Act. oe  \nThe 10 sampled PDM SACCOs operated with a fully constituted Board that held eo  \nregular Board meetings  \no 105 enterprise groups in the 10  \nPDM SACCOs were  \nthe \n4.7.4.1 Delayed Release of Funds to PDM SACCOs  \nParagraph 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. \nI noted that 66 SACCOs received PRF late in the 1st, 2nd and third quarters of the FY as shown in the table below:  \nSN Date of  \nNo. of PDM SACCOs paid on the Amount paid on the  \nRemarks release date date(UGX)  \n04/10/2022 \\| 66 1,650,000,000 Delayed 31/03/2023 1,650,000,000 Delayed \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the late release of funds originated from the Ministry and was beyond the district control.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}]], "page": 33, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 34, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer that the matter would be brought to the attention of the MoFPED. \n4.7.5 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative eo  \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 34, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. je  \nI reviewed the operations of the PDC in I advised the PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted secretariat to disseminate Committees (PDC) the following;  \nthe prescribed format to all e Parish priorities and action plans for districts for uniformity in the FY 2022/2023 were prepared by data collection and increase PDCs, however, were not prepared in funding for the PDCs to carry out \nactivities. the prescribed format.  \ne 10 PDCs\\_ received\u2019 funding of  \nUGX.500,000 each for the PDC  \nactivities which was inadequate. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer explained that this was due to lack of prescribed formats and inadequate funding. \nGeneral Meetings e 10 SACCOs held their first general I advised the Accounting by PDM SACCOs  \nmeeting more than 1 month after their Officer to address the issue registration. with the respective \nSub Committees for. the marketing and production subcommittees are set up in subcommittee  \nthe preceding year given that production has started  \n. \nfailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that during the first general meetings of the SACCOs it was not possible to have the marketing Committees in place since the farmers had no produce to market. \n4.7.6 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI made the following observations; \nSN Nature of Observations  \nRecommendation \nregistration \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 sampled SACCOs were not licensed to take on I advised the Accounting SACCOs Under the the business of lending under Microfinance Officer to liaise with Microfinance  \nInstitutions money lenders act as detailed in PDM secretariat for Institutions Money Appendix 8  \nfurther guidance on this Lenders Act matter.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 36, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nThe Accounting Officer explained that PDM SACCOs are registered on probation and the law states; A SACCO may carry on business of \nJanuary 2023; and the guidance letter from-the~PDM National Coordinator: ref: HRM/133/292/01 of 5\" June 2023 require that; \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity \\_\\| Observations Recommendation 7 Insurance Policy for \u00abe 20 PRF beneficiaries who carried out farming I advised the Accounting Farming Enterprises  \nenterprises in 10 PDM SACCOs did not obtain Officer to liaise with the PDM agricultural insurance policies from UAIS as secretariat for guidance on shown in appendix 9.  \nthis matter.  \nLack of recourse in form of insurance will expose  \nthe farming enterprises to the adverse effects of  \nclimate change and may result into failure to  \nrecover the loan funds. \nThe Accounting Officer explained that under pillar 1 the MAIIF is supposed to spearhead this activity through issuance of guidelines and has not been undertaken therefore we are yet to make follow-up with the Ministry Concerned. \n4.7.8 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 36, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe 20 beneficiaries in the 10 sampled PDM SACCOs had implemented different \nAppendices  \nAppendix 1: Local Revenue performance  \nReasons for Approved budget Actual Collections Variance under/over collection \nLocal Services Tax 187,392,000 144,153,743 43,238,257 \nLand fees  \n40,000,000 \nBusiness Licenses  \n187,744,000 \nOther tax revenues \nLow remittances 34,690,000 5,310,000 from lower councils \nLow remittances 400,000 187,344,000 from lower councils \nLow remittances 900,000 \n900,000 from lower councils \nsubtotal 415,136,000 180,143,743 234,992,257 7 P Non-Tax Revenues \nRent 10,000,000 46,538,000 -36,538,000 Poor budgeting \nSale of goods and services  \n450,000,000 \nAdministrative fees and  \n138,608,000 li icenses \nLow remittances 4,600,000 445,400,000 from lower councils \nLow reruittanges 24,473,050 114,134,950 from lower councils \nMiscellaneous Revenue 14,000,000 156,765,927 -142,765,927 Poor budgeting subtotal 612,608,000 369,115,021 243,492,979 PF ar 1 v  \nTotal Revenue 1,027,744,000 549,258,764 478,485,236 PF \nendix 2: Utilization of warrants (Affected Activities \nActivities  \nnot  \nWarrants ACTUAL performed EHEIREENMISE  \n(UGX) EXPENDITURE because of non- absorption  \nAll planned micro scale irrigation installations were not effected due Agro-Industrialization-01  \n3,365,628,708 2,117,566,249 1,248,062,459 to farmer's failure to co- \nUn spent-- : wi  \n\u201c balances for eens \n\u00ab oo \nwee  \neducation due  \nto delays by ministry of Education to select a contractor to construct  \nHuman Capital Development-12  \nKasaali Seed Secondary  \nschool and delays by the contractor in execution of  \nthe works. Funds for 35,280,961,683 31,910,846,063 3,370,115,620 health were also not fully utilized by the contractor during the construction  \nof Nangoma Staff house.  \nUn utilized wage due to late release of the supplementary budget for wage and not having a fully constituted DSC.  \nUn utilized wage due to not having a Integrated Transport Infrastructure And 199,200,000 195,677,539 3,522,461 substantive Services-9 \nDistrict \nNatural Resources, Environment, Climate Change, Land And Water-6 \nPrivate Sector Development -7 \nengineer  \nUn utilized 921367106 905,133,167 16,233,939  \nFunds were  \nnot utilized simply  \nbecause it was 71,376,206 71,062,861 313,345 not enough to perform reasonable activities. \n(0) \"pSE '86T 7", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}, [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ang uend \"pay Ana uend \"pay And uend \u201cpain Ans uend \"pay Auin4 uend \"pay Aun uend \"pol", "metadata": {"headings": [{"headings_0": {"content": "Ang uend \"pay Ana uend \"pay And uend \u201cpain Ans uend \"pay Auin4 uend \"pay Aun uend \"pol", "page": 40, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ans uend \u201cpala Aun uend \"pay Ans uend \u201cpea And uend \u201cpain Ana uendD \u201cpala Aun uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "Ans uend \u201cpala Aun uend \"pay Ans uend \u201cpea And uend \u201cpain Ana uendD \u201cpala Aun uend \"pay", "page": 40, "level": 1}}, {"headings_1": {"content": "Ang uend \"pay Ana uend \"pay And uend \u201cpain Ans uend \"pay Auin4 uend \"pay Aun uend \"pol", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "metadata": {"headings": [{"headings_0": {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "page": 40, "level": 2}}, {"headings_1": {"content": "Ans uend \u201cpala Aun uend \"pay Ans uend \u201cpea And uend \u201cpain Ana uendD \u201cpala Aun uend \"pay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JI", "metadata": {"headings": [{"headings_0": {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "page": 40, "level": 2}}, {"headings_1": {"content": "Ans uend \u201cpala Aun uend \"pay Ans uend \u201cpea And uend \u201cpain Ana uendD \u201cpala Aun uend \"pay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "metadata": {"headings": [{"headings_0": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}, {"headings_1": {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ans uend \"pay Any uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}, {"headings_1": {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "metadata": {"headings": [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aina uend \u201cpay And uend pay", "metadata": {"headings": [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- yD0\\|q -uou 5", "metadata": {"headings": [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nJO  \nJo payonsjsuo> WooJsse\\|d quawdinba Jaqunn 30ue\\}s saune] Jaqwnn Jaquinn uoneduu! pajjeqsul \njo Jequapisal \u201cpaja\\|dwos JaqunN sBuipjing", "metadata": {"headings": [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}, [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}], [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "metadata": {"headings": [{"headings_0": {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "page": 40, "level": 3}}, {"headings_1": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "43410 - LE", "metadata": {"headings": [{"headings_0": {"content": "43410 - LE", "page": 40, "level": 2}}, {"headings_1": {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "page": 40, "level": 3}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"SJOM auge] oyomngey \u201eog epuny sa\u0131ddns SHJOM \nJuswd\u0131nb3 sBulpjing pue [e]IdeD 2d IIH jede)", "metadata": {"headings": [{"headings_0": {"content": "43410 - LE", "page": 40, "level": 2}}, {"headings_1": {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "page": 40, "level": 3}}, [{"headings_0": {"content": "43410 - LE", "page": 40, "level": 2}}, {"headings_1": {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jesieiddy 10) BuloyUoW jeqded oyomogey NoNegerey ambuny\u0131y andy jesieiddy 0,", "metadata": {"headings": [{"headings_0": {"content": "jesieiddy 10) BuloyUoW jeqded oyomogey NoNegerey ambuny\u0131y andy jesieiddy 0,", "page": 40, "level": 1}}, {"headings_1": {"content": "43410 - LE", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue sy.om adueys \u2019S/d WOOAISSEII 'S/d \"S/d pue", "metadata": {"headings": [{"headings_0": {"content": "pue sy.om adueys \u2019S/d WOOAISSEII 'S/d \"S/d pue", "page": 40, "level": 3}}, {"headings_1": {"content": "jesieiddy 10) BuloyUoW jeqded oyomogey NoNegerey ambuny\u0131y andy jesieiddy 0,", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sylup)", "metadata": {"headings": [{"headings_0": {"content": "Sylup)", "page": 40, "level": 4}}, {"headings_1": {"content": "pue sy.om adueys \u2019S/d WOOAISSEII 'S/d \"S/d pue", "page": 40, "level": 3}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fon}", "metadata": {"headings": [{"headings_0": {"content": "fon}", "page": 40, "level": 11}}, {"headings_1": {"content": "Sylup)", "page": 40, "level": 4}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sumien 3910 dajsued JUaWUIaA05 uonisinbay", "metadata": {"headings": [{"headings_0": {"content": "fon}", "page": 40, "level": 11}}, {"headings_1": {"content": "Sylup)", "page": 40, "level": 4}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|enuapisay-uoN", "metadata": {"headings": [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "salpnys - eyesey Sad\\|aS saipnys JJ2IS \\|lews Jo G \u2018S/d  \nTC \neonpy - JOUlIOJ 945  \nuo ques6 ae uo Ss \nISO nebuu paflo.\u0131d A\\| \n000 bTO wpy aysiu! dane dns 140g \n>np3 \u2019uone yods pues SS  \nT0 je uo - pue -T0", "metadata": {"headings": [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}, [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}], [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}], [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}], [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}]], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "metadata": {"headings": [{"headings_0": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}, {"headings_1": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131nsul uonn 4005 eulp CO je uo", "metadata": {"headings": [{"headings_0": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}, {"headings_1": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-T0 -OUDV SNANI TI OLLVZ N", "metadata": {"headings": [{"headings_0": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}, {"headings_1": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= -OUDV SNGNI TIVvImaL OLLVZ \npt Sr\u0131and 01935 SNVAL VWeOs NOLL 70 N a", "metadata": {"headings": [{"headings_0": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}, {"headings_1": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}, [{"headings_0": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}, {"headings_1": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}, {"headings_1": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2q \nJoquunN sa1aWwoJIN \nJo 0) poulequrew pue  \nsBunjsaw s\u0131\u0131o \npue sIueILgNT \npue Ing-adueuaquie\\| saunyon.s \u2018sdoysyion, SJRUILWIAS ul  \njanedy \u2018jeng", "metadata": {"headings": [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}, [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uend pay Ana uend pay Ang uend pay", "metadata": {"headings": [{"headings_0": {"content": "uend pay Ana uend pay Ang uend pay", "page": 41, "level": 4}}, {"headings_1": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A\u0131na uend pain", "metadata": {"headings": [{"headings_0": {"content": "A\u0131na uend pain", "page": 41, "level": 3}}, {"headings_1": {"content": "uend pay Ana uend pay Ang uend pay", "page": 41, "level": 4}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "A\u0131na uend pain", "page": 41, "level": 3}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "And uend \u201cpels", "metadata": {"headings": [{"headings_0": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "A\u0131na uend pain", "page": 41, "level": 3}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "metadata": {"headings": [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jaquinn s6uipying pajajdwios \nuolsiadns yuawulsAo\u00dfB Paas sasnoy II ge s\u0131lo Ju2\u01319 DH \npue S\\}40M pue] sjuedugn] 0] JO j0049S Jo DH \npue Juawdolanag Ijeesey YeIs II ewo\u00dfuen \nBuloyluon\\| suonnysul Uol>N.4sU0J Arepuo9as UONINNSUOI ewo\u00dfuen jo jeyded ul ySURIL ape\u0131\u00dfdn Javed \u2018jan4 10935 III \nJo Je 93 Jojem ojanap quawd Jue\u0131b \nTO qu - od BAJU] Ra", "metadata": {"headings": [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}, [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "metadata": {"headings": [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUeAL nyeus DIANaS janaq awdo \n\u20ac0 sa ju ul) \n>np3 \u2018uone pods pues SMS", "metadata": {"headings": [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}], [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "metadata": {"headings": [{"headings_0": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}, {"headings_1": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "metadata": {"headings": [{"headings_0": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, {"headings_1": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ss  \n90 \n'", "metadata": {"headings": [{"headings_0": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, {"headings_1": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}, [{"headings_0": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, {"headings_1": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "metadata": {"headings": [{"headings_0": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}, {"headings_1": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Weed ajduu! aJuaw 3 I jo 3 A So (S)  \nA p \njyened a]dwu! ausw A", "metadata": {"headings": [{"headings_0": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}, {"headings_1": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, [{"headings_0": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}, {"headings_1": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}]], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ale", "metadata": {"headings": [{"headings_0": {"content": "ale", "page": 42, "level": 5}}, {"headings_1": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "'psE 'S6T", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aouewojiad (sJ\u0131oges\u0131pu\u0131  \n(ainseap) 5 \u00bb20]q", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- yd Z jo", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "page": 42, "level": 5}}, {"headings_1": {"content": "'psE 'S6T", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo pajonajsuoa jo", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "page": 42, "level": 5}}, {"headings_1": {"content": "'psE 'S6T", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kay", "metadata": {"headings": [{"headings_0": {"content": "Kay", "page": 42, "level": 2}}, {"headings_1": {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "v/n", "metadata": {"headings": [{"headings_0": {"content": "v/n", "page": 42, "level": 2}}, {"headings_1": {"content": "Kay", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "metadata": {"headings": [{"headings_0": {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "page": 42, "level": 3}}, {"headings_1": {"content": "v/n", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s}nd}no", "metadata": {"headings": [{"headings_0": {"content": "s}nd}no", "page": 42, "level": 1}}, {"headings_1": {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cSYJOM auje) oyomngey 90/9 epun\u0131y sauddns SOM pue je\\}\u0131de> pue S\\}JOM yd IIH le\\}\u0131de)", "metadata": {"headings": [{"headings_0": {"content": "s}nd}no", "page": 42, "level": 1}}, {"headings_1": {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "senAnoy", "metadata": {"headings": [{"headings_0": {"content": "senAnoy", "page": 42, "level": 1}}, {"headings_1": {"content": "s}nd}no", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "metadata": {"headings": [{"headings_0": {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "page": 42, "level": 1}}, {"headings_1": {"content": "senAnoy", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aoueys \u2019S/d WooussEeD \u2018S/d S/d pue", "metadata": {"headings": [{"headings_0": {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "page": 42, "level": 1}}, {"headings_1": {"content": "senAnoy", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jo", "metadata": {"headings": [{"headings_0": {"content": "Jo", "page": 42, "level": 3}}, {"headings_1": {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UONEJUSWSTAUT", "metadata": {"headings": [{"headings_0": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}, {"headings_1": {"content": "Jo", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "saipnys - eyesey SdDIANaS saipnys  \nJo \u00a2 \u2018S/d JJ23S 7 \nneonpg - Jawso4 945 uo quel6 \nson aye nebuu uo pafoid s A\\|", "metadata": {"headings": [{"headings_0": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}, {"headings_1": {"content": "Jo", "page": 42, "level": 3}}, [{"headings_0": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}, {"headings_1": {"content": "Jo", "page": 42, "level": 3}}], [{"headings_0": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}, {"headings_1": {"content": "Jo", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "metadata": {"headings": [{"headings_0": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}, {"headings_1": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ":Tq)E", "metadata": {"headings": [{"headings_0": {"content": ":Tq)E", "page": 42, "level": 1}}, {"headings_1": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) anp3 \u2018uolje ods pues ss  \n10 je bur uo \n", "metadata": {"headings": [{"headings_0": {"content": ":Tq)E", "page": 42, "level": 1}}, {"headings_1": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}, [{"headings_0": {"content": ":Tq)E", "page": 42, "level": 1}}, {"headings_1": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- su] von uans vay\u0131b pue 4009 neu\u0131p", "metadata": {"headings": [{"headings_0": {"content": ":Tq)E", "page": 42, "level": 1}}, {"headings_1": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "X\u0131pusday", "metadata": {"headings": [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -OUDV SNGNI WIL ollvz N", "metadata": {"headings": [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "yeied A a\u0131d\u0131n\u0131 ouaWu \nWeed A ad ausw p  \njeimed adult Bu. \nA : \nI [7 \nnd -UOU 0\\} paulequiew Isauunn 150 JoquunN sBulpling daquinn sbuipiing \nJO jenuapisas \"psjs\u0131du1os Jaqu\u0131nn payajdwos \nJo SaJJaWO\\|IY  \naq \nyuswd\u0131nb3 sbuipjing s\u0131lo quawusarch paas Sssno1", "metadata": {"headings": [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}, [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "43410 - OV", "metadata": {"headings": [{"headings_0": {"content": "43410 - OV", "page": 43, "level": 2}}, {"headings_1": {"content": "X\u0131pusday", "page": 42, "level": 1}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\} s\u0131uN sbunssu Pue Ng-adueuajulep! sainjoniys  \nIjeesey j00425 Jens JeNUSPISSY-UON pugj sJueaugnT  \n=o\\} Jo Jo \n39140 dajsues Juswulsaog uonisinbay \u2019'sdoysy\u0131om sJeulWas u\u0131  \nJaysuedy SUOI\\}N\\}9SU! UONDN.AJSU0I Alepuo9as WonBnnsUeB) jjews [ane\u0131L \u2018jan4", "metadata": {"headings": [{"headings_0": {"content": "43410 - OV", "page": 43, "level": 2}}, {"headings_1": {"content": "X\u0131pusday", "page": 42, "level": 1}}, [{"headings_0": {"content": "43410 - OV", "page": 43, "level": 2}}, {"headings_1": {"content": "X\u0131pusday", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jan", "metadata": {"headings": [{"headings_0": {"content": "Jan", "page": 43, "level": 1}}, {"headings_1": {"content": "43410 - OV", "page": 43, "level": 2}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wou ujua", "metadata": {"headings": [{"headings_0": {"content": "wou ujua", "page": 43, "level": 1}}, {"headings_1": {"content": "Jan", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eweb - wsuy uonn 4005 eulp", "metadata": {"headings": [{"headings_0": {"content": "wou ujua", "page": 43, "level": 1}}, {"headings_1": {"content": "Jan", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "metadata": {"headings": [{"headings_0": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, {"headings_1": {"content": "wou ujua", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 qu \nw\\| TO uo je \nvWYos NOLL", "metadata": {"headings": [{"headings_0": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, {"headings_1": {"content": "wou ujua", "page": 43, "level": 1}}, [{"headings_0": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, {"headings_1": {"content": "wou ujua", "page": 43, "level": 1}}], [{"headings_0": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, {"headings_1": {"content": "wou ujua", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "metadata": {"headings": [{"headings_0": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, {"headings_1": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at.Nangoma HC II buildings completed \nUpgrade of Nangoma HC II Number", "metadata": {"headings": [{"headings_0": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, {"headings_1": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, [{"headings_0": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, {"headings_1": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}]], "page": 44, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partiall", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], "page": 44, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to III buildings  \ncompleted  \nimple mente \nAppendix 4: Utilisation of the Wage budget", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dept Approved Supplement Revised Warrant Payments Funds Budget ary Budget Available Administration 1,471,848,280 0 1,471,848,280 1,403,894,113 67,954,167 Finance 240,000,000 0 240,000,000 240,000,000 230,014,160  \nStatutory Bodies 195,000,000 0 195,000,000 195,000,000 \\| 189,646,894 5,353,106 Production  \n754,978,768 345,205,256 1,100,184,024 1,100,184,024 1,035,275,890 64,908,134 Health  \n8,047,723,990 2,967,390,71 11,015,114,70 11,015,114,70 8,856,518,886 2,158,595,814 0 0 0  \nEducation  \n13,454,909,848 3,188,331,48 16,643,241,32 16,643,241,32 16,215,709,50 427,531,820 0 8 8 8 Roads  \n132,000,000 59,200,000 191,200,000 191,200,000 187,677,539 3,522,461 Water 52,500,000 0 52,500,000 52,500,000 47,051,999 5,448,001 Natural Resources 151,000,000 91,550,098 242,550,098 \\| 242,550,098 231,768,705 \\| \\_10,781,393 Community Based 144,000,000 0 144,000,000 144,000,000 124,611,922 19,388,078 Services  \nPlannin 72,000,000 0 72,000,000 63,965,163 8,034,837 Internal Audit 64,500,000 0 64,500,000 64,499,999 54,628,868 9,871,131 \\| Trade and Industry 62,500,000  \n0 62,500,000 62,500,000 \\| 62,194,335 305,665 24,842,960,8 6,651,677,5 31,494,638, 31,494,638, 28,702,957, 2,791,680,4 86 44 430 429 982 47 \nAppendix 5: Delayed supply and installation of irrigation equipment. \nBeneficiary Procurement Ref. No. Supplier Expected Actual Varian Audit Delivery Delivery ce Remarks and  \nand  \nInstallati Installati  \non date on date  \n(A) (B) C= (B-  \nA  \nKYOT 878/SUPLS/22- Anjara Projects 20/05/202 01/06/202 12 Late 23/00008 Ltd 3 3 Installation \nJane 23/00008 Ltd 3 3 Installation 1", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 23/00008 \u00ab", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nStephen \n23/00008 \n3 3 -o\u00ab-\\{ Installation ++  \n\\|.  \nLtd \nLtd 3 3 Installation \nLtd 3 3 Installation 23/00008  \n05/09/202 06/04/202 -152 Early KYOT 878/SUPLS/22- 3 3 Installation 23/00008 Ltd 02/06/202 Early 05/09/202  \nBwanika Steven Ltd 3 3 Installation 23/00008 05/09/202 31/05/202 Early Ssettuba Daniel KYOT 878/SUPLS/22- 3 3 Installation 23/00008 Ltd 06/06/202 Early KYOT 878/SUPLS/22- Anjara Projects 05/09/202 3 Installation 23/00008 Ltd 3  \nLauben \nAppe ndix 6: Youth Livelihood Program YLP) recoveries  \nNo AMOUNT INTREST AMOUNT \\| BALANCE GROUP NAME RECEIVED RECOVE RED \nTwekulakulanye Cattle Rearing Youth Group 15  \n2,891,000 700,000 8,260,000 8,960,000  \nKakuuto  \n2 Kifuuta Youth Development Group 12 1,535,400 5,118,000 5,118,000  \n3 Kijonjo Youth Passion Fruit Growers \"  \n5,000,000 \n1,440,000 \n4 Nazareth Youth Catholic Passion Fruit \n\u201d \nGrowing Project  \nun Kyengeza Ssimba Youth Project \nMirambi Youth Achievers Piggery Project  \nS Lwankoni Youth Development Association 15 Kimukunda Youth Nursery Growers Group 15 \nwo Buzinde Youth Boda Boda Transport Services 10 \n5.000,00 3,250,000 \n1,869,000 620,000 6,230,000 6,850,000 \n1,800,000 4,000,000 6,000,000 10,000,000 \n630,000 5,000,000 2,100,000 7,100,000 \noO Kalisizo Ziridamu Catering Service = \n12 849,000 2,170,000 2,830,000 5,000,000  \nri Peace & Unity Mobile Catering Group 10  \n= \n2,769,000 770,000 9,230,000 10,000,000 \nre 5,000,000 [ausm] 350.000 \nN Kyotera Kinankole Tendo Youth Hair 10  \n1,047,180 1,509,400 3,490,600 Dressing Salon 10 ana susam  \n13 Kyotera cell 9 Stationers Tulwanyise Obwavu  \n3,800,000 105,000 3,450,000 350,000 Youth Group Pan Bulinda Leather Works Youth Development 13  \n1,668,000 440,000 5,560,000 14", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", 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1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}]], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 45, "level": 3}}, {"headings_1": {"content": "Partiall", "page": 44, "level": 11}}], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_euopoa", "metadata": {"headings": [{"headings_0": {"content": "_euopoa", "page": 45, "level": 1}}, {"headings_1": {"content": "as", "page": 45, "level": 3}}], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project  \n15 Mukama Agaba Poultry Youth Group 14  \n1,530,000 2,600,000 5,100,000 7,700,000 \ncons \n26 Nakatoogo Youth Passion 10", "metadata": {"headings": [{"headings_0": {"content": "_euopoa", "page": 45, "level": 1}}, {"headings_1": {"content": "as", "page": 45, "level": 3}}, [{"headings_0": {"content": "_euopoa", "page": 45, "level": 1}}, {"headings_1": {"content": "as", "page": 45, "level": 3}}], [{"headings_0": {"content": "_euopoa", "page": 45, "level": 1}}, {"headings_1": {"content": "as", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gwosusa", "metadata": {"headings": [{"headings_0": {"content": "Gwosusa", "page": 46, "level": 3}}, {"headings_1": {"content": "_euopoa", "page": 45, "level": 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Kamu Group 11 \nKyango Youth Decent Bakery Group \n12 \nKayanja Tusitukirewamu Youth Piggery \n13 \nProject  \nMityebiri Kasasa Agalyawamu Youth Nursery 10 Growers group  \n42 Ssunga Kwewaayo Youth Tents & Chairs 15 Group  \n43 Kalisizo Youth Computer Services 13 \nNinzi Youth Poultry \n14. \nKololo St. Andrews Mutukula C.O.U Youth 10 \nBoda Boda  \nKifamba Kamukamu Youth Passion Fruit 10 \nGrowers \n4,000,000 541,200 2,196,000 1,804,000... \n5,000,000 1,250,000 = \n5,000,000 \n6,141,000 1,462,750 290,000 \n5,851,000 \n6,050,000 1,462,500 200,000 \n5,850,000 \n5,547,000 1,386,750 - \n5,547,000 \n7,500,000 1,500,000 1,500,000 \n6,000,000 \n6,550,000 1,570,000 270,000 \n6,280,000 \n6,153,000 1,140,750 1,590,000 \n6,600,000 1,587,500 250,000 \n6,350,000 \n10,765,000 \u2019", "metadata": {"headings": [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}, [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 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Act... \nKyotera DLg Kigenya kigenya Kasaali \nProbationary under the cooperatives society Act, \nKyotera DLg Kisuula Kisuula kasasa \nProbationary pdm sacco \nunder the cooperatives society Act. \nKyotera DLg Mityebiri Mityebiri kasasa \nProbationary pdm sacco \nunder the cooperatives society Act. \nKyotera DLg Nabigasa Nabigasa - \nProbationary nabigasa pdm \nunder the \nsacco \ncooperatives society Act. \n10 Kyotera DLg Kyanika Kyanika kabira \nProbationary pdm sacco \nunder the cooperatives society Act.", "metadata": {"headings": [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}, [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": 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"page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], "page": 52, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r SN.  \nVote Name Parish Name Name of \nName of PRF Loan Amount If the loanis fora Remark SACCO beneficiary farming operation, did the  \nborrower obtain  \nan agriculture  \ninsurance policy  \nunder the Uganda Agriculture  \nInsurance  \nScheme (UAIS)? \n1 Kyotera dlg Miti Miti kalisizo Nantongo T 1,000,000 NO \nThe agricultural insurance policy was not obtained \n2 Kyotera dlg Miti Miti kalisizo Nalubega Rashid 1,000,000 NO \n3 Kyotera dig Sango bay Sango bay Dibya P 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}, [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, 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