diff --git "a/reports/chunks/Lamwo District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Lamwo District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Lamwo District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LAMWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORieiay", "metadata": {"headings": [{"headings_0": {"content": "ORieiay", "page": 1, "level": 1}}], "page": 1, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "opp", "metadata": {"headings": [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}], "page": 1, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nList of Acronyms \n\\| Acronym \u2014 Meaning. DIG District \nu Local Government \\_ \n\\| GoU N Government of Uganda \n\\| ICT \\_\\_\\_\\_\\_\\_\\| Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}, [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}], [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}], [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}]], "page": 1, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}, {"headings_1": {"content": "opp", "page": 1, "level": 3}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nal Organization. of Supreme. Institutions _ a Ta", "metadata": {"headings": [{"headings_0": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Integr and system \nLLG \\| ch Local Governments Supreme Audit \n\\_ISSAIs \\_ International Standards", "metadata": {"headings": [{"headings_0": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}, [{"headings_0": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}], [{"headings_0": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}]], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of _ Institut", "metadata": {"headings": [{"headings_0": {"content": "of _ Institut", "page": 3, "level": 5}}, {"headings_1": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \njo", "metadata": {"headings": [{"headings_0": {"content": "of _ Institut", "page": 3, "level": 5}}, {"headings_1": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lower", "metadata": {"headings": [{"headings_0": {"content": "Lower", "page": 3, "level": 6}}, {"headings_1": {"content": "of _ Institut", "page": 3, "level": 5}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IR -! ocal Revenue", "metadata": {"headings": [{"headings_0": {"content": "Lower", "page": 3, "level": 6}}, {"headings_1": {"content": "of _ Institut", "page": 3, "level": 5}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| MoFPED", "metadata": {"headings": [{"headings_0": {"content": "| MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "Lower", "page": 3, "level": 6}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development _ nl", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance, Planning and Economic Development _ nl", "page": 3, "level": 1}}, {"headings_1": {"content": "| MoFPED", "page": 3, "level": 3}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 1}}, {"headings_1": {"content": "Ministry of Finance, Planning and Economic Development _ nl", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ae CRT ee \nram", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 1}}, {"headings_1": {"content": "Ministry of Finance, Planning and Economic Development _ nl", "page": 3, "level": 1}}, [{"headings_0": {"content": "Budgeting", "page": 3, "level": 1}}, {"headings_1": {"content": "Ministry of Finance, Planning and Economic Development _ nl", "page": 3, "level": 1}}]], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 6}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_PFMA Public Finance Management Act \\| PS/ST Permanent Secretary / \n\\| \\| \nSecretary Treasury \\_ ll", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 6}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 1}}, [{"headings_0": {"content": "System", "page": 3, "level": 6}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 1}}], [{"headings_0": {"content": "System", "page": 3, "level": 6}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 1}}]], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 6}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a Uganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 6}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| USMID", "metadata": {"headings": [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal infrastructure Development. \nUWEPE \\_\\_) Empowerment \u2014 \u2014 \u2014 \\_ \u2014 \n\\| Tt Uganda Livelihood Women Project. \nYLP Youth Program \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LAMWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Lamwo District Local Government, which comprise the Statement of Financial Position as at 30\u2122 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 Lamwo 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": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}, [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lamwo 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's 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. \nI have determined the matters described below as the key audit matters to be communicated in my report. \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 Lamwo District Local Government is to effectively and equitably deliver coordinated quality services to the community in Lamwo District, focusing on the national priority areas. \nDuring the financial year 2022/2023, Lamwo District Local Government had a budget of UGX. 46,454,531,349 out of which UGX. 39,598,633,261 (85%) was warranted as shown below; \nDetails Budget UGX \\_Warrants UGX S%efunding \\_ Recurrent(Wage) ee \n\\_\\_ 260 == 152, 980, 177 \\_\\| \n\\| 15,152,980,", "metadata": {"headings": [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}, [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}]], "page": 4, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "num", "metadata": {"headings": [{"headings_0": {"content": "num", "page": 5, "level": 2}}, {"headings_1": {"content": "| USMID", "page": 3, "level": 3}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\", "metadata": {"headings": [{"headings_0": {"content": "num", "page": 5, "level": 2}}, {"headings_1": {"content": "| USMID", "page": 3, "level": 3}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent(Non-wage)", "metadata": {"headings": [{"headings_0": {"content": "Recurrent(Non-wage)", "page": 5, "level": 1}}, {"headings_1": {"content": "num", "page": 5, "level": 2}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,480,545,796", "metadata": {"headings": [{"headings_0": {"content": "8,480,545,796", "page": 5, "level": 2}}, {"headings_1": {"content": "Recurrent(Non-wage)", "page": 5, "level": 1}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,669,070,790", "metadata": {"headings": [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDevelopment 22,821,005,293 \\_18,776,582,294 Total 46,454,531,349 39,598,633,261 \nOut of the total warrants of UGX. 39,598,633,261, I reviewed the utilisation of warrants worth UGX.26,638,418,175(67%) as summarised in the table below; \nDetails Actual Cumulative Cumulative expenditure Actual % out of expenditure total warrants Wage expenditure \nBi \n2 PDM expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}, [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}], [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}]], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45,815,750.", "metadata": {"headings": [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 USMID 2,333,413,038 \n\\_ \n4 Education grant Formerly SFG \n42 \n- \n5 Development Response to Displacement \n62 Impacts (DRDIP) \nUGIFT (Infrastructure) 50,510,300 are \nein i\u00e4elemeentei 24,467,791,149 \\| m 7 Water development grant 596,755,778 \\| \n8 Microscale irrigation project \n288,229,000 \\_25,352,775,927\\| 26,638,418, 64 \n\\| \n9 Budget outputs sampled \n1,285,642,248 \\| ia \n\\| Total of the utilised warrants 26,638,418,175 \naudited \nOut of the total warrants of UGX. 39,598,633,261 in the financial year 2022/2023, UGX. 13,763,864,061 (35%) was spent on wage costs for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this report. \nObservation \nRecommendation Revenue Performance \nPerformance of Local Revenue \nI advised the According to the approved budget, the entity was supposed to collect local Accounting Officer to revenue of UGX. 657,100,000 however; by the end of the year, only UGX. initiate controls to 274,348,845 had been collected representing 42% performance. The summary ensure \nrevenue is in the table below and the details are in appendix 1 (a). \ncollected is banked intact. \nSource Approvedbudget ActualCollecti Variance \nI further advised the \nTax Revenues 219,600,000 \nAccounting Officer to \\_", "metadata": {"headings": [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}, [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}]], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "437,500,000", "metadata": {"headings": [{"headings_0": {"content": "437,500,000", "page": 6, "level": 2}}, {"headings_1": {"content": "45,815,750.", "page": 5, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "initiate strategies of recovery this revenue.", "metadata": {"headings": [{"headings_0": {"content": "437,500,000", "page": 6, "level": 2}}, {"headings_1": {"content": "45,815,750.", "page": 5, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "657,100,000", "metadata": {"headings": [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Overall, the District under collected local revenue which denied the entity Accounting Officer to resources for implementation of the following planned activities. Appendix 1 \ninitiate strategies to (b) refers \ncome up with alternative sources of The under collection of local \nrevenue was local", "metadata": {"headings": [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "attributed to the following; \nrevenue. \nFailure by Public Service to remit the correct amount of Local Service \ne \nTax due to the district. \nI further advised the Laxity on part of the lower local governments to collect the fees. Non \ne \nAccounting Officer to remittance by LLGS. \nensure that all e Reforms introduced by Ministry of Local Government i.e. introduction \nrevenue collections of IRAS which has challenges with network coupled with lack of \nare trained on the use training IRAS. \non \nof IRAs used to e Total ban on charcoal products \nenhance \nrevenue collection. \nThe Accounting Officer attributed the under-performance to; \ne Lower local governments collected fund directly into their Bank \nAccounts and spent it without transferring to Treasury Single Account, \ntherefore the District could not recognize that revenue. \nIntroduction of IRAS majority of revenue collectors were not trained \ne \nto use the system hence low revenue collected. \nBan on forest products especially charcoal and logging. e \n1.2 Performance of GOU Warrrants \nThe District had an approved budget of UGX. 41,330,432,365 to implement the I \nadvised the various programmes, out of which UGX. 37,500,469,306 was warranted Accounting Officer to resulting in a shortfall of UGX. 3,829,963,059 representing 91% performance. ensure that all", "metadata": {"headings": [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}, [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}]], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is shown in activities are rolled Appendix 2 (a); \nover to the subsequent period. The UGX. 3,829,963,059 that was not warranted was meant for the following \nactivities which were either partially or not implemented at all as in table \nbelow; Details in appendix 2 (b). \nNo. Programme Amount not Activities not Purpose of the \nNo Observation Recommendation \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Transfer to Other Government Units \ne Maintenance - Other Fixed Assets \nThe Accounting Officer acknowledged the shortcoming and indicated that unimplemented activities were rolled over to the subsequent period. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of UGX. I advised the 4,466,998,984 from the various programmes out of which UGX. 1,823,815,110 Accounting Officer to was warranted resulting in a shortfall of UGX. 2,643,183,874 representing 41% engage the relevant performance. Development Partners for commitment and The performance of warrants for each of the programmes is shown in the table have unimplemented below; \nactivities rolled over for implementation in Programme Approved Warrants the subsequent period. \nHuman Capital Development 3,277,168,644 1,294,009,156 39\\_ Integrated Transport Infrastructure 671,929,840 143,744,362 21 Natural Resources, Environment, 267,488,423 252,149,423 94 Climate Change, Land And Water \n120,001,077 99,112,169 83 4,466,998,984 1,823,815,110 \nThe UGX. 2,643,183,874 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nAmount not Activities not Purpose of the warranted implemented unimplemented \nTe Se ws ~ 368,170,300 \\| Non- \nTo create office \\| \nDevelopment Residential space for \\| \nBuildings \nadministrative \n- \nAcquisition running of the MC \n\\| Human. \nCapital 1,078,629,242 Travel inland To carry out Development outreaches and immunisation. \n; \\_ \\_\\_\\_. Integrated \n494,702,912 Roads and Improving the road \\| i Transport Bridges - network Infrastructure \nAcquisition", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}, [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}]], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,941,502,454", "metadata": {"headings": [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], "page": 7, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Road Rehabilitation of Abakayak-Katum Roads. \nDrilling and Rehabilitation of Borehole in the District. \ne \n[No Observation Recommendation \\_\\| \n\\| 1.4 Utilization of Warrants \nOut of the total warrants of UGX. 39,598,633,261 availed during the year, I \nadvised the UGX. 33,057,358,462. was utilized by the entity resulting in un-utilized Accounting Officer to warrants of UGX. 6,541,274,799 representing utilization of 83% as shown in always ensure that the table below; \nprocurements are \nProgramme \nWarrants \nunder-taken in time Utilised warrants % to avoid failing to utili absorb funds. \nsati \n94 I informed the Agro-Industrialization 960,871,838 904,010,284 Accounting Officer Sustainable Petroleum 5,000,000 \n100 that the matter of Development \ndelayed approval of Tourism Development \n2,200,000 2,199,995 the design will be 662,288,948 brought to the Natural Environment, 1,210,432,660 u ul attention of the", "metadata": {"headings": [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}, [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}]], "page": 7, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Resources,", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate Change, Land And Water \nrelevant \nMinistry. Management \nPrivate Sector Development 58,096,504 a S \nSustainable Energy Development 3,000,000 3,000,000 \u00a9 So I advised the Integrated Transport 5,949,855,770 4,103,651,698 Accounting Officer to ensure close Infrastructure And Services \nDigital Transformation 86,048,707 78,213,000 9 la supervision and monitoring of projects Public Sector Transformation 11,225,218,791 under Community Mobilization And 161,278,474 \n96 implementation. \nMindset Change \ni \\_Governance And Security \n= advised the 1,122,968,527 1,110,134,843 99 I also Development Plan 783,481,090 739,273,478 Accounting Officer to Implementation \nrequest MoFPED to \"33,057,358,462 revote the unutilised funds to the The warrants that were not utilized were meant for the following key activities subsequent period. that were partially or not implemented at all. \nThe Accounting Table Showing key activities affected by under-utilization of warrants Officer should closely No. Programme Warrants not Activities affected Reason for the relate with MoWE on Utilized \nby the under underutilization of approval of project", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}, [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}]], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "designs.", "metadata": {"headings": [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated 1,755,598,876 Roads and Bridges Delayed release of Transport \n", "metadata": {"headings": [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}, [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}]], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition funds and delayed Infrastructur (Construction of procurement e And Pagada Bridge process Services 515,198,107 Sector Delayed release of Development funds and delayed Grant", "metadata": {"headings": [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "un", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 10, "level": 2}}, {"headings_1": {"content": "designs.", "page": 8, "level": 1}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.6 Implementation of outputs \nI assessed the implementation of Five (5) outputs with forty-one (41) activities I \nadvised the worth UGX. 11,494,741,889 and noted that; \nAccounting Officer to follow up with the e None of the Five (5) outputs were fully implemented. \ncontractors to have e Five (5) outputs with forty-one (41) activities worth UGX. 11,494,741,889 the defects corrected. were partially implemented. Out of the forty-one (41) activities, the \nentity fully implemented twenty-three (23) activities; eighteen (18) I further advised the activities were partially implemented, while none of the activities Accounting Officer to remained unimplemented. \nclosely supervise and e None of the outputs were not implemented. \nmonitor construction works to address the challenges \nTable showing performance indicators and targets \nexperienced during Category No. of No of No. of No of; No of Expenditure \nexecution. of output activitie Activities activitie activiti Amount (UGX) \noutputs s sin the fully s es not \nassess outputs impleme partially imple \nnted implem mente \na", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 10, "level": 2}}, {"headings_1": {"content": "designs.", "page": 8, "level": 1}}, [{"headings_0": {"content": "un", "page": 10, "level": 2}}, {"headings_1": {"content": "designs.", "page": 8, "level": 1}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nie", "metadata": {"headings": [{"headings_0": {"content": "nie", "page": 10, "level": 1}}, {"headings_1": {"content": "un", "page": 10, "level": 2}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \n0 \n0 11,494,741,889", "metadata": {"headings": [{"headings_0": {"content": "nie", "page": 10, "level": 1}}, {"headings_1": {"content": "un", "page": 10, "level": 2}}, [{"headings_0": {"content": "nie", "page": 10, "level": 1}}, {"headings_1": {"content": "un", "page": 10, "level": 2}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "za", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 11,494,741,889 \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the Lamwo district partially implemented the following planned activities. \nConstruction of Padibe East Seed Secondary School e \ne Construction of five stances drainable latrine at Kirombe Primary school in Madi Opei Sub county. \ne Rehabilitation of Lamwo Town Council Palabek Ogili Road -", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}, [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}], [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}], [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(25.125Km)", "metadata": {"headings": [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Timoni Langoya Memorial Library Construction Project e \nat St Mary's College Madi Opei. \ne Ametmet Kudada Micro Dam Construction. \nNo\\_ \\| Observation \n\\| Recommendation iii. Delayed works on construction of Lagot Opuk market was due delayed \nrelease of supplementary budget however, works were almost complete \nand the last payment certificate was initiated. \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 RTI \nI sampled one activity with a total expenditure of 302,158,475. The significant findings are provided in the table below. \nNo. Programme Activity Source Total Pictorial evidence details of expenditure \nfunds (UGX) \u2018Bns \nIntegrated Construction RTI 302,158,475 & \nTransport of low cost", "metadata": {"headings": [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}, [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BG", "metadata": {"headings": [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nInfrastructure sealing of \n! and Services Lamwo \n\\| \nSummary Audit Management of findings conclusion Response \nAt the Works Management time of complete acknowledged inspection however the anomaly and the road the attributed the Town f works broken broken culverts", "metadata": {"headings": [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}, [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}]], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "% os", "metadata": {"headings": [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Council \nwere culverts to the effect of : \nRoad 2.0Km \nRoad as per \nk \ncomplete needed the heavy trucks however to be that were certificate Bs there worked ferrying No. 01 \nBe coe were on. materials to the", "metadata": {"headings": [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}, [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}]], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 11, "level": 1}}, {"headings_1": {"content": "% os", "page": 11, "level": 1}}], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "newly", "metadata": {"headings": [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], "page": 13, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "From the analysis, I noted that; \nappointed staff are promptly accessed e The supplementary funding of UGX.1,389,116,116 was not utilized. \nto the payroll to avoid \nunder \nThe Accounting Officer explained that the District had planned to recruit all \nabsorption of wage heads of departments and fill staffing gaps in Health and Education funding. departments but only few heads of departments and staffs were recruited. \nThe recruitment was limited by the absence of the District service \ncommission. Thus making it difficult to absorb the above fund. Lastly some \nof the recruited staffs delayed to access the payroll. \n2.2 Validation of employees on the entity payroll \nThe District had 1,107 employees on the IPPS payroll of which 1,074 I advised the (97%) were fully verified, none was partially verified/ not verified, and Accounting Officer 33(3%) did not show up. \nto use the verified payroll as a basis of In addition, two (02) individuals had not accessed the payroll by end of updating monthly June, 2023. These were captured as new records in my determination of payrolls for paying the District wage bill. \nemployee emoluments.", "metadata": {"headings": [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}, [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}]], "page": 13, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) Out of 1,107 (97%) employees appeared for the validation exercise The Ministry of and presented all the pre-requisite documents to confirm their Public \nService existence and regularity of recruitment. \nshould make arrangements to b) A total of 33 (3%) employees on the payroll did not appear for the \nvalidate any staff validation and were categorised as follows; \nwho have been genuinely \ni. 7 employees who did not appear for the headcount were accounted for by accounted for by the Accounting Officer as being away for the \nAccounting genuine reasons which included study leave abroad, staff who had \nOfficer. \nno National IDs at the time of validation. \nii. \n17 employees were confirmed to have exited the District due to: The \nAccounting death, dismissal, abscondment, retirement, transfer of service, Officer \nshould and those who are known to the Accounting Officer but failed to initiate a process of appear for validation without justification. \ndeleting these names from the ii, \nI further noted that 09 individuals were not accounted for and payroll. For staff on these were omitted from the validated payroll. \ntransfer of service, the Accounting c) 02 individuals whose names were not on the District\u2019s payroll by June Officer \nshould 2023, appeared for the validation exercise. These individuals were initiate a process of included on the validated \nconfirmation the transfer of", "metadata": {"headings": [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}, [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}]], "page": 13, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \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. \nLamwo District received UGX. 597,907,791, out of UGX. 597,907,791 budgeted (100%) for the financial year 2022/23. Out of the UGX. 597,907,791 received, the District spent UGX.82,709,684 (14%) leading to un-utilized funds of", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}]], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.515,198,107.", "metadata": {"headings": [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \n\" \nCategory Activity Planned N ne ae animieren ie Piped Water Sub-Grant (UgIFT Construction of Pawach mini piped \na \nAll water projects budgeted for were provided for in the approved five-year development plan. \nAll the water projects were eligible. \nThe entity undertook desk and field appraisals for all the water projects. \nThere was Compliance with PPDA Guidelines and no procurement anomalies were noted. \nThe water project design was approved by the Ministry of Water and Environment. \nAll funds under the water development grant were accounted for. \nNo mischarge of expenditure under the water development grant was noted. \nThe district had water quality testing kits and water quality testing was undertaken. \nAll the pipes bought for borehole works (rehabilitation) and all the pipes supplied by the contractor for construction of the production well were stainless steel. The District had agreement, formal consent, or MoUs for the land on which one (01) water facility was constructed. \nOne (01) implemented project had not been recorded in the asset register. \n\u00b0 \n6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \ne The proposed investments are derived from the approved LG Development Plan. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant oe \n(traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \nstipulates that LGs should prioritise water supply investments for sub-counties e \nthat have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Lamwo DLG and noted the following; \nThe District did not make any allocation under the Rural Water and Sanitation \u00b0 \nSub-Grant (RWSSG) (traditional component). \nIn addition, the District allocated 95% to new capital development instead of a minimum of 85% leading to over allocation by UGX. 58,486,169 (10%). \ne One (01) ongoing UGFIT project (seed school) had not been provided with water source that was accessible by the local community. Details are in table", "metadata": {"headings": [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}, [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}]], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 6}}, {"headings_1": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGIFT Project \nWater source place Community (name) and Audit Conclusion and status", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 6}}, {"headings_1": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Padibe", "metadata": {"headings": [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nConstruction \nNo water source ' \nSeed Secondary School. provided \naccessibility to water s status \nPadibe sub county. No \\| Water source water source provided. not provided. \nAs a result, surrounding communities did not get to benefit from water sources that were supposed to accompany the projects. \nThe Accounting Officer explained that the water sector budget was inadequate to provide piped water to Padibe Seed Secondary School and he further indicated that this would be considered in the subsequent planning period. \nRecommendation \nI advised the Accounting Officer to ensure that special Consideration of Seed Schools and Health Centres is made in the distribution of water funds/resources. \n6.1.2.2 Funding and Absorption \nI reviewed the budget performance of Lamwo DLG and noted the following; \no UGX. 597,907,000 (100%) was received, budgeted. Out of the funds received UGX. 376,138,000 (63%) related to Rural Water and Sanitation Sub- Grant (traditional component) and UGX. 221,769,000 (37%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nCategory/purpose Approved Release Expenditure Un-utilized % Estimate \nAbsorptio \nn \n\\| \n\\| \nRural Water and 376,138,000 376,138,000 \n376,138,000 Sanitation Sub- \nGrant (traditional \ncomponent) \n\\| \n\\| \n> Piped Water Sub- 221,769,000 221,769,000 82,709,684 139,059,316 Grant (UgIFT \n\\| \n\u201acomponent \n\\| \n;", "metadata": {"headings": [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}, [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}]], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "597,907,0", "metadata": {"headings": [{"headings_0": {"content": "597,907,0", "page": 18, "level": 2}}, {"headings_1": {"content": "Padibe", "page": 18, "level": 3}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 597,907,000 00 82,709,684 515,197,316 14% \\| \ne A review of the annual work plan, budgets and performance reports revealed that out of the planned two (02) activities, 01 was fully implemented, 1 was partially implemented. Details are in table below. \nSN WaterProjects/facili Plann TActu Plannedexpe Expenditure Variance(UG Audit \nRecommendations \nI advised the Accounting Officer to ensure all the procurements are timely undertaken so that services are timely rendered to the intended communities. \nI further advised the Accounting Officer make a follow up with the service provider to expedite the works. \n6.1.2.3 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. \nI reviewed procurement files and noted the following; \ne Design and build of Pawach mini piped water system project did not have its procurement advert published by 30\" June 2022. Table below refers. \ne Design and build of Pawach mini piped water system project did not have its procurement contract awarded by 31\u00b0 October 2022. Table below refers. \nWater Projects/facilities", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}, [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}]], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Design and build of Pawach mini piped water system project \nDesign and build of Pawach mini piped water system project \nAdvert not published by 30\u00b0\" June 2022, but rather on 12\" September 2022. Procurement contract was not awarded by 31\u00b0 October 2022 but rather on 7!\" December 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}, [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}], [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}]], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the observation and indicated that the interdiction of Senior Procurement Officer was lifted and this will boost the sector. \nRecommendation \nI advised the Accounting Officer to ensure all the procurements are timely undertaken so that services are timely rendered to the intended communities. \n6.1.2.4 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 \noe All boreholes fitted with hand pumps should have a minimum yield of 500", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}]], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \n6.1.2.5 Inspection of water Grant activities \nI conducted physical inspections of one (01) project implemented at UGX. 517,634,118 on 30\" November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation(s) Remarks \n1 Pawach mini Stalled works and site \n\\| \\|\\| advised \nI the Accounting piped water abandoned. Site was \n\\_\\| Officer to closely monitor system slab not hoarded. \nthe contract works to for guard \nensure the project is house and Management \ncompleted so that the tank base at response \nservices are accessed by Potika Sub The Accounting \nthe community. \nCounty. Officer explained that \nthe project of piped", "metadata": {"headings": [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}, [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contractor:", "metadata": {"headings": [{"headings_0": {"content": "Contractor:", "page": 20, "level": 2}}, {"headings_1": {"content": "litres/hour.", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| water system \\| Alison commenced in March \"Photo showing \u00a3 \nstate of", "metadata": {"headings": [{"headings_0": {"content": "Contractor:", "page": 20, "level": 2}}, {"headings_1": {"content": "litres/hour.", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pawach", "metadata": {"headings": [{"headings_0": {"content": "Pawach", "page": 20, "level": 2}}, {"headings_1": {"content": "Contractor:", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mer It a a expired on \n\\| piped water facilities constructed \\| une 2023 and as at 30-Nov-23 \n\\| Contract funds were swept ee euere amount: back to the \nUGX. consolidated fund \n517,634,118 account. The District \nreceived", "metadata": {"headings": [{"headings_0": {"content": "Pawach", "page": 20, "level": 2}}, {"headings_1": {"content": "Contractor:", "page": 20, "level": 2}}, [{"headings_0": {"content": "Pawach", "page": 20, "level": 2}}, {"headings_1": {"content": "Contractor:", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 20, "level": 2}}, {"headings_1": {"content": "Pawach", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paid", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_, \nsupplementary \n\\| \nto inspection budget, funds were \ndate: UGX. \u2018. revoted, contract binds 49,701,600 \\| : renewed and \\| \ncontractor resumed \nworks. \n\\| Photo showing state of Pawach \\| piped water facilities constructed \\| as at 30-Nov-23 \n\\| \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT)", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}, [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all activities Implemented were budgeted for. \nI observed that the district had a land title for the UGIFT project, Construction of oe \nPadibe East Seed Secondary School worth UGX. 2,760,173,990 implemented \nA review of expenditure vouchers revealed that Withholding Tax was deducted oe \nfrom all the payments made to Contractors of UGIFT projects. \ne I noted that the District prepared Quarterly monitoring reports as evidence of monitoring the implementation UGIFT activities. \nI noted that all payments worth UGX. 50,510,300 on various UGIFT activities had oe \nadequate supporting documents and was fully accounted for. \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance \n6.2.3.1 Funding and Absorption \nOut of the approved budget of UGX 2,080,920,946, the district received UGX 2,080,920,946 (100 %). Out of the received funds, UGX 50,510,300 (2%) was spent, thus leaving UGX 2,030,410,646 unutilized. Details are in the table below; \nApprovedbudget Warrants/Release Expenditure( Underfunding( Underabsor (UGX UGX) UGX ption ee B D=(A-B -C) 2,030,301,339 PF 0 2,030,301,33 ment \n3 \n\\| \nRecurrent 50,619,607 50,510,300 u 4097307 Total \\| 2,080,920,946 \\| \\| 2,080,920,946 50,510,300 0 2,030,410,6 46 \nUnder funding resulted in partial implementation of the following key activities; Construction of Padibe East Seed Secondary School. \ne \nAs a result, education services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the under absorption was due to failure by the contractor to the bank \nhence \nwas not made and funds \n6.2.4 Implementation of UGiFT activities \n6.2.4.1 Inspection of UGIFT activities \nI conducted physical inspections of one (1) UGIFT project implemented at UGX. 2,760,173,990 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendations Name \nRemarks \n\\_ \nee \n1 Construction At the time of \nI advised the of Padibe East inspection, the \nAccounting Officer to Seed \nproject was still \nSecondary at the \nSchool at preliminary \\| \nPadibe East stage and the \\| \n\\| \nSub county. pace of works \nwas very slow. \nContractor; \nMOGEN Materials were \nENTERPRISES also not onsite \nat time of \n\\| \\| follow-up with the \\| in \nne, \\| contractor to provide", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}]], "page": 21, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the bank guarantee \u201c=\\| \nfor the contract to progress normally.", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], "page": 22, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "In addition, I also advised the Accounting Officer to consider terminating Contract inspection. the on-going contract Amount; \\| \n2,760,173,990 This led to the k= \ndelay of \nAmount paid education \nto inspection service delivery bee \ndate; to the intended \n50,510,300 beneficiaries. \nThe Accounting Officer attributed this to late of \nand source for other contractors with 2 \ncapacity to complete the project. \nI advised the Accounting Officer to raise the issue of slow pace of construction with the relevant Ministries so that amicable award of solutions are contract which \nprovided to the led to delayed \nensure completion of implementation the works. \\| \nof project. \nl= \ncee \naac \nL \n6.3 Education Development Grant \n= \nBr \nws \nee \na \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX. \noe The District maintained an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \ne The Six (6) Projects/programs worth UGX 311,111,758 were screened for likely environmental and social impacts. \nThe District prepared environment and social management plans for the six (6) e", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}]], "page": 22, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The District incorporated education development grants project activities totalling UGX 311,111,758 into the district plans and budgetary framework. \nThe entity Implemented projects that were planned and inspection revealed that oe \nall these projects existed. \noe No money was spent on activities outside approved Education Development grant work plan. \noe All contracts were awarded to the Best Evaluated Bidders by the Contracts Committee following the provisions of the PPDA ACT and PPDA Regulations. \ne The entity spent funds on only on eligible actives in accordance with the", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}, [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}]], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Project Management Committees and Procurement Committees of funded Projects/programs sought guidance from the district specialists for all the contracts under the grant. \n6.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n6.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}]], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 352,865,439 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the UGX. 352,865,436 released, UGX. 306,711,325 had been spent by the end of the year, resulting in an under absorption of UGX.46,154,111. \nThis was attributed to failure by the contractor to implement all the project works. Part of the money was supposed to be used to pay retention for other project sites, however the funds were swept back. \nThe Accounting Officer acknowledged the observation. Recommendation \nI advised the Accounting Officer to improve on monitoring and supervision of project", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 25, "level": 4}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All sub projects were monitored by the contract managers. \nThere was no inaccurate recognition of transfers upon disbursement of funds to", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 25, "level": 4}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subprojects", "metadata": {"headings": [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.4.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n6.4.2.1 Funding and absorption \nSection 5.2 of the DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project resources to the participating districts for planning and subsequent funding. Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Lamwo District and noted the following; \ne Out of approved allocation of UGX. 10,320,713,690 for the FY 2022/23, only UGX, 8,417,914,819 (82%) was received leading to a shortfall of UGX. 1,902,798,871 Out of the total receipts, only UGX. 8,030,262,110 (95%) was \nFailure to absorb released funds affects the attainment of the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. \nThe Accounting Officer explained that the amount underutilized was re-voted for implementation of the Projects whose funds were swept back to the Treasury. \nRecommendation \nI advised the Accounting Officer to ensure all affected activities are expeditiously implemented to avoid funds being swept back again. \n6.4.2.2 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \ne Out of 06 Infrastructure subprojects 06 (100%) subprojects worth UGX.3,537,172,075 were not implemented at all. Find details in Appendix 7. Out of 10 Livelihood 10 (100%) subprojects worth UGX 274,001,969 were not e", "metadata": {"headings": [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}, [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}]], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented at all. Find details in Appendix 8. \ne Out of 48 sustainable environment management subprojects 48 (100%) subprojects worth UGX. 3,975,657,729 were not implemented at all. Find details in Appendix 9. \nThe Accounting Officer explained that; \ne The disbursement came late and procurement processes was also done late and clearance with Solicitor General took two months and two weeks hence causing all these delays. \ne When the funds were released in May 2023, invoicing was immediately done but clearance of the Project Funds by Ministry of Finance took long until the 30\" June 2023. Therefore, not much could be done in terms of implementation within the specified time frame. \nRecommendation \nI advised the Accounting Officer to ensure going forward that procurements are under-taken in time to ensure timely implementation of the programme on he delayed clearance form solicitor General, the Accounting Officer was advised to closely relate with the Solicitor General on the requires clearance. \n6.4.2.3 Failure to Account for subproject funds through the DRDIP-MIS Section \nThe Accounting Officer explained that most of the infrastructure projects having huge accountability were almost at completion level and all accountabilities would be uploaded before the closure of the project. \nRecommendation \nI advised the Accounting Officer to expedite the entry of accountabilities in the system. \n6.4.2.4 Inspection for service delivery projects implemented in 2022/23 \nI sampled two (2) Sub projects/Sub groups with a total expenditure/contract amount of UGX. 4,141,402,784 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; \nSub \nDetails of findings (Time, Pictorial Evidence \nRecommendation(s) project/Sub Quality, Quantity, Cost \ngroups and Functionality) \ne FY 2022/23 \n1 \\| Subproject 1 Bush clearing completed % \nI advised the Accounting - \nRehabilitation of \nOfficer to make a follow up", "metadata": {"headings": [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}, [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}]], "page": 26, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NN", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Palabek Kal- Shaping of the road \n% was on \\|x \n\\|\\*/ 25\u00b0, Pangira road (26 going at the time of site \nKm) inspection on 30 November \nwith the contractor to \nexpedite the construction works. \niA", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}, [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}]], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. Shaping had been done", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u00a34, . Contractor: - for only 20Km and \\| ieee \nKwed \ncompaction had not been \\|. \nConstruction Ltd done. \n, \nI further advised the \nAccounting Officer to Ah \nundertake close monitoring \u00bb \nContract There likely delay \\|\\| \n. \nwas in \n>\\| of the project to ensure its amount: UGX. completion of works, since the \\| \nVe I timely completion. 1 \n1,144,295,250 time left was only two \\|\\} \nve \\\\ months. t N \u2018\\| 3 \nAmount paid to \n\\\\ \\| inspection date: Management Response u = UGX.O \nThe Accounting ; Officer \nexplained that the bridge \nworks had started with \nexcavation of the pillars for \nthe base of the bridge and the \nroad works was progressing \nwell. \n2 Subprojet - 2 Road diversion at bridge had \nI advised the Accounting Construction of been done but bridge \\|: \nOfficer to make a follow \nPagada bridge construction had not \\| \nup with the contractor to commenced. expedite the \u2014 construction works. N \nThere was likely deay ni \nConstruction Ltd I \nDA 44 further advised the \n6.5 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Lamwo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nLamwo District received UGX. 294,825,140, out of UGX. 294,825,140 budgeted (100%) to implement the following activities. \nCategory \n' ' Planned Actual Activity \nantity quantity EINEN \n7 \n. neem \\| Capital Development (micro scale Installation of irrigation 0 \n0 irrigation equipment) \\| equipment \n\\_", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}, [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}]], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee 3", "metadata": {"headings": [{"headings_0": {"content": "ee 3", "page": 28, "level": 1}}, {"headings_1": {"content": "NN", "page": 27, "level": 11}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Complementary services Training of farmers 600 600 Setting up demo farms \\| 4", "metadata": {"headings": [{"headings_0": {"content": "ee 3", "page": 28, "level": 1}}, {"headings_1": {"content": "NN", "page": 27, "level": 11}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Be", "metadata": {"headings": [{"headings_0": {"content": "| Be", "page": 28, "level": 5}}, {"headings_1": {"content": "ee 3", "page": 28, "level": 1}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iy g", "metadata": {"headings": [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n6.5.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The District allocated funding 100% (UGX. 294,825,140) in Complementary services as required since the district is in the first phase of its implementation. The district spent Micro Scale Irrigation funds on eligible activities. \ne \nThe district complied with the selection criteria for the lowest priced technically e \nresponsive bid. \nThe outputs for complementary activities were adequately quantified in the work e", "metadata": {"headings": [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}, [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}], [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}]], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The monthly program activity reports to the Accounting Officer were also prepared as required. \n6.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; 6.5.3 Planning and Budget Performance \n6.5.3.1 Budget performance \nItem Revised Warrants/ Total Variance % budget Release expenditure absorption (as \nper \n\u201eBarmen file) \nQuarter one 294,825,140 \nQuarter two ns 275,047 4,346,000 93,929,047 \nQuarter three \\_\\_\\_196,550,093 \\| 10,136,000 \u201c186,414,093 \nQuarter Four 0 273,747,000 \na 294,825,140 288,229,000 \nAs a result of the budget shortfalls key program activities such as farm visits and awareness creations in Padibe Sub County, Padibe town council and katum Sub County were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed this to delay in release of funds, which affected implementation of some activities in the financial year under review. \nRecommendation \nI advised the Accounting Officer to roll over the affected activities for implementation in the subsequent period. In addition, the Accounting Officer should engage MoFPED to have the funds revoted. \n6.5.4 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;", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}]], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farmer awareness raising will be based on a communication strategy and user- oe \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. oe \nFarmer's co-funding are budgeted, managed and accounted for using Government systems. \ne The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \noe The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period e \nand offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations; \nThe supplier did not offer training and technical support to any farmers during e \nthe warranty period since the entity was still in the first phase of the project and had not yet supplied irrigation equipment. \nAs a result of the shortcomings, this affected the purpose for which the funds were disbursed and led to poor implementation of the program during the financial year under review. \nThe Accounting Officer acknowledged the issue and indicated that the district would comply accordingly. \nRecommendation \nI advised the Accounting Officer to ensure that all expenditure is incurred in line with the grant, budget and implementation Guidelines. \n6.5.4.1 projects \nI sampled 04 irrigation projects with a total expenditure of UGX. 88,448,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed Appendix 10 refers. \n6.6 Uganda Support to Municipal Infrastructure Development, Additional", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}]], "page": 29, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \ne To leverage institutional strengthening at the municipal LGs \ne To improve municipal urban infrastructure \ne Support to selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments. \nLamwo District received UGX. 8,183,925,763, out of UGX. 8,184,269,176 budgeted to the implement the following key activities; \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}, [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}]], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 30, "level": 3}}, {"headings_1": {"content": "Financing", "page": 30, "level": 2}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 30, "level": 3}}, {"headings_1": {"content": "Financing", "page": 30, "level": 2}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "at)", "metadata": {"headings": [{"headings_0": {"content": "at)", "page": 30, "level": 2}}, {"headings_1": {"content": "Activity", "page": 30, "level": 3}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.6.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll (03) USMID projects/subprojects worth UGX. 9,602,292,138 implemented were captured in the entity work plans and budgets for the financial year under review. \nAll the three infrastructure subprojects that received funding totaling UGX. 9,602,292,138 were prioritized for funding. \nThe District had an Environment and Social Management Plan for the running", "metadata": {"headings": [{"headings_0": {"content": "at)", "page": 30, "level": 2}}, {"headings_1": {"content": "Activity", "page": 30, "level": 3}}, [{"headings_0": {"content": "at)", "page": 30, "level": 2}}, {"headings_1": {"content": "Activity", "page": 30, "level": 3}}]], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The entity did not incur ineligible expenditure. \nAll the (03) subprojects worth UGX. 9,602,292,138 had contract management teams constituted. \nThere was no irregular transfer of program funds to Sub Counties during the period under review. \nThere were no cases of non-payment of certified works and therefore no Non- disclosure of Program Liabilities. \n6.6.1.1Areas of improvement \nI noted the following areas where the District needs improvement; 6.6.2 Planning and Budget performance", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) Planning \nProgramme Operation Manual (POM), 2019; Memorandum of Understanding (MoU) between MoLHUD and the participating Municipalities/ District Local Governments; Public Finance Management Act (PFMA), 2015; and Program Participating Agreement, require; \nThe obligations of either parties to be signed prior to Program commencement. The local government shall meet the minimum access conditions for the grant as \u00b0 \nset out in the performance assessment tool. \nThe Municipal Institutional Strengthening Grant (MISG) will provide resources to the participating municipal Local Governments for the demand-driven institutional strengthening targeting special urban capacity needs. \nThe production of an Environmental and Social Management Plan (ESMP) intended to ensure efficient environmental and social management of infrastructure activities, and that the mitigation measures are carried out and monitored by the responsible parties. The M/DEO, with inputs from the CDO and other technical staff as needed, will prepare the ESMP. \nI made the following observations; \nThe Accounting Officer attributed the low absorption of funds of first batch of the projects (Market and Resource Centre Constructions) delayed procurement which was completed in third quarter of FY 2021/2022 and hence the delay to hand over the site for works to commence. He further stated that delayed road designs and procurement affected the current projects as well. \nRecommendation \nI advised the Accounting Officer to engage the Ministry of lands, Housing and Urban Development to ensure timely designs and procurement of works for USMID", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 32, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.6.3 projects \nI sampled two (2) projects with a total expenditure of UGX. 1,546,989,725 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. Details in Appendix 10(b). \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Lamwo 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 \nauditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 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": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 38, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG \nCore e The HLG Core Implementation I advised the Accounting Officer to Implementation team was fully constituted as per ensure that PDM HLG Core Teams the guideline. \nimplementation team is operational e The District did not prepare and functional and performs activities quarterly performance reports. \nin line with the PDM guidelines. \ne There was no evidence of \nMobilization and sensitization of \nthe various stakeholders at all \nlevels including communities, \n\\+ There was no Support for the \ncontinuous formation of PDM \nenterprise groups, \ne There was no training of the PDM \nenterprise groups and SACCOs, \nand, \ne There was no continuous data \ncollection at household and \ncommunity levels.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 38, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the issue and attributed it to a gap in \nplans for the FY 2022/2023 were not prepared by all the PDCs. \ne None of the PDCs prepared quarterly performance reports. \ne 10 PDCs received funding of UGX. 250,000 per quarter for the PDC activities \nAccounting Officer explained that this was attributed to delayed release of the quarterly operational funds that affected PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 38, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General Meetings \u00ab 9 SACCOs did not hold a general I advised the Accounting Officer to by PDM SACCOs meeting. \nensure that all PDM SACCOs follow e In 9 SACCOs, a leadership vetting the PDM guidelines in conducting committee was not elected and meetings and instituting their SACCO inaugurated. \nleadership for proper management of \u00abIn 9 PDM SACCOs, the vetting SACCO funds. \ncriterion following the PDM SACCO \nbyelaws was not approved/not \nincluded in the minutes/agenda \n\u00ab9 PDM SACCOs did not have \ntraining of the PDM SACCO \nmembers during the meeting \n\u00ab 9 PDM SACCOs did not include the \nbank account opening resolution in \nthe minutes \ne By the time of the first general \nmeeting, all PDM SACCOs had \nalready received funds", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the anomaly and noted it for improvement.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO \u00ab10 sampled PDM SACCOs with I advised the Accounting Officer to Board \nfully constituted Boards did not ensure all SACCO boards hold regular hold regular Board meetings. \nmeetings and board members fill in e The members of the board did not expression of interest forms prior to fill in expression of interest forms election. \nprior to being elected board \nmembers.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. SACCO \n\u00ab All SACCOs did not have functional I advised the Accounting Officer to Committees and supervisory, executive committees ensure that all SACCOs have Sub Committees as well as the Loan, Production, functional committees and Marketing, Business Development subcommittees. \nservices, Finance and investment", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.4 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \n\\| SN Nature of Observations Recommendation training", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of Local \u00ab Training of local experts was not I advised the Accounting Officer to Experts \ncarried out. \nensure that local experts are trained to \\+ The training was not attended by carry out continuous sensitization and other cadres other than Parish mobilization of communities. \nChief, CDOs, Commercial Officers, \nand Extension officers.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the anomaly and indicated that it was noted for improvement.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training \nof eThe HLG core implementation I advised the Accounting Officer to Households and team did not train households liaise with the PDM Secretariat to Enterprise Group and enterprise group leaders in ensure that adequate funding is Leaders \n86 parishes on household provided to support the PDM visioning and enterprise analysis. operational activities", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer explained that formal trainings were not organised due to a PDM", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All the 10 sampled SACCOs were not I advised the Accounting Officer to SACCOs Under the licensed to take on the business of engage the PDM Secretariat for Microfinance \nlending under Microfinance further guidance on this matter. Institutions Money Institutions money lenders act as \nLenders Act \ndetailed in Appendix 13.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 41, "document_name": "Lamwo 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. \nAccounting Officer acknowledged the issue and explained that the", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidance was not clear on licensing", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Signing of PRF e UGX 1,025,000,000 was I advised the Accounting Officer to Financing", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "transferred to 10 sampled SACCOs ensure that going forward that all \nimprovement. \nSubmission of e UGX 1,025,000,000 was I advised the Accounting Officer to Attestation Forms by transferred to 10 sampled SACCOs ensure that going forward the \nAccounting \nwithout evidence of submission of attestation forms are submitted to Officer (AO) \nattestation form to the Secretariat the PDM Secretariat before funding as detailed in Appendix 15. \nof PDM SACCOs. \nAccounting Officer acknowledged the anomaly and noted that action shall be taken accordingly. \nIrregularities in registration of PDM SACCOs and Enterprise groups could lead to loss of PRF due to funding illegitimate SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n7.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \ne Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 42, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection \nand e All the 10 sampled parishes selected I advised the Accounting Implementation of", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "flagship projects that were inconsistent Officer to ensure that regular Prioritized/Flagship with the LG selected priority trainings are carried out for Projects commodities. \nthe beneficiaries to create \u00b0 42 farmer enterprise/households awareness and ensure that implemented projects that are not from they implement activities in the priority commodity list. Details are line with the PDM objectives. in Appendix 16. \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer acknowledged the failure of the parishes to select and implement prioritized projects and noted the guidance for improvement.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Loan Application and e For beneficiaries in the 8 sampled I advised the Accounting Approval Process", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Parishes who accessed loans after 5\" Officer to engage the June 2023, there was no evidence that responsible parties that is they had been vetted by a village the PDM Sacco Board to meeting convened by the enterprise ensure that the stipulated groups as detailed in the table below. \nloan application and approval Failure to follow the stipulated loan process is complied with. application and approval process may \nresult into ineligible beneficiaries \naccessing PRF. \nThe Accounting Officer acknowledged the \nfailure of the parishes to follow the \nstipulated loan application and approval \nprocess and noted the guidance for \nimprovement. \n", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for I noted that 10 PRF beneficiaries who I advised the Accounting Farming Enterprises carried out farming enterprises in the 2 Officer to engage PDM sampled PDM SACCOs did not obtain Secretariat and MoFPED for agricultural insurance policies from UAIS. further guidance on\\_ this Lack of recourse in form of insurance will matter. \nexpose the farming enterprises to the \nadverse effects of climate change and \nmay result into failure to recover the loan \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the anomaly and indicated that going forward they would engage the relevant institutions, UAIS to ensure that the beneficiaries obtained their insurance policies. \nle By the time of the first general meeting, all PDM SACCOs had already received funds contrary to procedures. \ne 1 out of 10 PDM SACCOs included a resolution for the bank account signatories in the minutes. \ne 1 out of 10 PDM SACCOs had the signatories to the bank account consistent with the ones approved in the board resolutions. \ne 1 out of 10 PDM SACCO's approved signatories were authorizing payments to PRF beneficiaries. \nAccounting Officer attributed this to documentation gap amidst the various SACCO activities within the financial year under review.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Registration \nof Paragraph 2.6.2 of the Users Handbook I advised the Accounting Enterprise Groups \nfor the Parish Revolving Fund (PRF) Under Officer to ensure that PDM Pillar 3 - Financial Inclusion October enterprise groups have 2022 provides that the PDM Enterprise evidence of registration with Groups shall be registered by the the Sub-County Community Community Development Officers at the Development Officers before Sub-County, as a Community Based qualification to receive Organization. A copy of the certificate of funding. \nRegistration of the Enterprise Group \n(together with details of the members of \nthe Group) shall be sent to the \nChairperson of the PDM SACCO and to the \nDCO.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 44, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that there was no evidence to show that 4 Enterprise groups in the sampled 10 PDM SACCOs were registered by the Community Development Officers at the Sub-County as Community Based Organizations (CBOs) as shown in Appendix 17. \nFailure to register Enterprise groups may lead to extending loans to members of non-existent enterprise groups hence loss of funds due to failure to recover loans. \nAccounting Officer acknowledged the anomaly and indicated that it was noted for improvement. \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": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 44, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Two of the beneficiaries in the two (2) sampled PDM SACCOs had implemented different projects from the flagship commodities for the entity. \nOne of the beneficiaries in the two (2) sampled PDM SACCOs had a non-existent oe \nproject at the time of audit. \nDetails are in Appendix 18. \nThe above implementation gaps undermine the achievement of PDM objectives \nThe Accounting Officer acknowledged this anomaly and attributed it to failure of management to carryout timely follow up and monitoring of the different projects by the PDM beneficiaries. \nRecommendation \nI advised the Accounting Officer to ensure that timely follow-up and monitoring of the different projects by the PDM beneficiaries is done to ascertain whether household projects are implemented in line with the guidelines. \n>", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}]], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 45, "level": 2}}, {"headings_1": {"content": "following;", "page": 45, "level": 2}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "O\u00d6", "metadata": {"headings": [{"headings_0": {"content": "O\u00d6", "page": 45, "level": 2}}, {"headings_1": {"content": "en", "page": 45, "level": 2}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i IG \"WAL . \n= fra \nJohn F.S. Muwanga \nAUDITOR GENERAL Copy 27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "O\u00d6", "page": 45, "level": 2}}, {"headings_1": {"content": "en", "page": 45, "level": 2}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 6}}, {"headings_1": {"content": "O\u00d6", "page": 45, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A \nN \\| Sou \nVariance Reasons for under/over collection", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 6}}, {"headings_1": {"content": "O\u00d6", "page": 45, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le [7", "metadata": {"headings": [{"headings_0": {"content": "Le [7", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 6}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "budget \\| Collections Tax Revenues \n\\\\ \n= \n1 Local Services E", "metadata": {"headings": [{"headings_0": {"content": "Le [7", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 6}}, [{"headings_0": {"content": "Le [7", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 6}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tax", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Le [7", "page": 46, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "165,000,000 75,296,939 89,703,061 Failure by public service to remit the correct amount due to the district. 3 \\_, Land fees \n7,600,000 \n2 Tas a \\| \n100,000 7,500,000 Laxity on part of the lower local governments to collect the fees. Non remittance by LLGS. Business Licenses \n43,000,000 \n3,861,351 39,138,649 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Le [7", "page": 46, "level": 2}}, [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Le [7", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BR |", "metadata": {"headings": [{"headings_0": {"content": "BR |", "page": 46, "level": 1}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "challenges with network. Lack of training on IRAS. I \n. \n4 \\| Other tax revenues \n\\| 4,000,000 \\| \n35,000 3,965,000 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has challenges with network. Lack of training on IRAS. \n\\| \ni 219,600,000 \\_\\_\\_79,293,290 140,306,710 u \n.", "metadata": {"headings": [{"headings_0": {"content": "BR |", "page": 46, "level": 1}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}, [{"headings_0": {"content": "BR |", "page": 46, "level": 1}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fan", "metadata": {"headings": [{"headings_0": {"content": "Fan", "page": 46, "level": 3}}, {"headings_1": {"content": "BR |", "page": 46, "level": 1}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nRevenues \nof goods services si RER i \n= \nEee \nd \n, \n\\| Sale and \n15,000,000 8,416,900 \n6,583,100 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has \\| challenges with network. Lack of training on IRAS. \nAdministrative fees and \\| 212,500,000 3,475,001 \n209,024,999 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has Le licenses; \nchallenges with network. Lack of training on IRAS. \n\\| Miscellaneous 15; \nRevenue \n210,000,000 195, 055, \n155, 858 Total ban on charcoal products \n\\| 000 \\| \nTotal Revenue 437,500, 555 \\_356, \n\\_\\_\\_\\| \n= \nA endix 1(b): Activities Affected b Uncollected Revenue.", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}, [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}], [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nOut-p\u0131 1 -put \nPurpose of the un-implemented activities \nBudget Amount pol Motor cycle procured Physical planning \nProducing physical plan for rural growth centres, structural building plan opening 18,000,000 program \nboundary, processing land title and other structural design for the district and lower en government units \nT \nT \\| 2 \\| Political \nleaders and other \nRevenue Mobilization To create awareness to all the Revenue stakeholders ranging from the District Councilors, 6,600,000 stakeholders were all \nSub county Councilors, Chairperson LC I, II & III, Sub county Technical Staffs, Opinion \nSones \nLeaders, Religious Leaders, Business community on tax education to boost more revenue \nfrom Business License, Market dues, Land Fees, Slaughter fees among others \n\\| \n\"3 Revenue realized from all \nRevenue collection from To help in payment of councillor emoluments during sector committee meetings and full \n72,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}, [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___| properties within the District", "metadata": {"headings": [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sales of obsolete assets \ncouncil meeting, for executive operations where \nAppendix 2 (a): Performance of GOU warrants \nProgramme \nApprovedbudget(UX) Warrants(UGX) Variance(UGX) %ageperformance \n\\| Agro-Industrialization \n1,062,071,838 960,871,838 101,200,000", "metadata": {"headings": [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}, [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}], [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}], [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| CommunityMobilizationandmind-setChange |", "metadata": {"headings": [{"headings_0": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, {"headings_1": {"content": "___| properties within the District", "page": 46, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "160,978,474 \n160,978,474 \n45", "metadata": {"headings": [{"headings_0": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, {"headings_1": {"content": "___| properties within the District", "page": 46, "level": 2}}, [{"headings_0": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, {"headings_1": {"content": "___| properties within the District", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "metadata": {"headings": [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Digitaltransformation 86,048, 707 86,048, 707 \nGovernanceAndSecurity 947,221,935 947,221,935 \n\\| \nHuman Capital Development 18,543,003,873 16,734,716,491 1 1,808,287,382 90 \n\\| Integrated Transport Infrastructure And Services \nNatural Resources, Environment, Climate Change, Land and \nPrivate Sector Development \\| \u2018Public", "metadata": {"headings": [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}], [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transformation", "metadata": {"headings": [{"headings_0": {"content": "Transformation", "page": 47, "level": 2}}, {"headings_1": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tourism", "metadata": {"headings": [{"headings_0": {"content": "Tourism", "page": 47, "level": 1}}, {"headings_1": {"content": "Transformation", "page": 47, "level": 2}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee 6,324,307,958 5,806,111,408 518,196,550 92 945 702,737 944,662,737 1,040,000 100 \n56,946,504 56,946,504 - 100 4 12,491,499,249 11,090,260, 122 1,401,239,127 89 \n\\| 2,200,000 2,200,000 - 100 \u201cSustainable Petroleum Development 5,000,000 5,000,000 - 100 I \\| Sustainable Energy Development \n3,000,000 3,000,000 -\\| 100 \n2 Total \n41,330,432,365 37,500,469,306 3,829,963,059 91 \nAppendix 2(b): Activities Affected by amounts not warranted.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}, [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ Programme", "metadata": {"headings": [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activities not/partiallyimplemented \nAmount not Purpose and impact of the unimplemented \u2018Allowances (incl.Casuals, Temporary, sitting ares \\| warranted 20, UGX 000, 000 \n\u201cAgro- -Industrialization 2 ar \nTo deliver services to the community \nBank Charges and other Bank related costs Fuel, Lubricants and Oils \nTravel inland", "metadata": {"headings": [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}, [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018HumanCapitalDevelopment", "metadata": {"headings": [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Advertising and Public Relations Allowances(Incl.Casuals, Temporary, sitting allowances \nFuel, Lubricants and Oils \n\\| \nInformation and Communication Technology Supplies. \n1,200,000 To deliver services to the communit 54,000,000 To deliver services to the communi 15,000,000 To deliver services to the community 1,000,000 To deliver services to the communi 10,000,000 To deliver services to the community 12,000,000 To deliver services to the communi 220,193,242 To deliver services to the community \n30,900,000 To deliver services to the communi 12,951,603 To deliver services to the community \nMaintenance-Transport Equipment 44,000,000 Transfer Printing, Stationery, Government Photocopying and Binding \nto Other Units \nTravel inland \n\\| \nWelfare and Entertainment \na \n46 \n\\_\\_1,311,358,163 1,", "metadata": {"headings": [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}, [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "358,", "metadata": {"headings": [{"headings_0": {"content": "358,", "page": 47, "level": 5}}, {"headings_1": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "163 To deliver services to the community 77,190,956 To deliver services to the communit 14,043,626 To deliver services to the communi ie", "metadata": {"headings": [{"headings_0": {"content": "358,", "page": 47, "level": 5}}, {"headings_1": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Workshops,MeetingsandSeminars", "metadata": {"headings": [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "44,880,000 To deliver services to the communit \\| \n\\_ I Integrated \nTransport Infrastructure \\_\\_\\_\\_ \\| \nand Maintenance-Other Fixed Assets \n486,103,355 To deliver services to the community \\_ \n= \n\\_ Services \nTransfer to Other Government Units \nTravel inland \n\\| \nTransfer to Other Government Units \n26,093,377 To deliver services to the communit 5,999,815 To deliver services to the communi 1,401,239,122 To deliver services to the community", "metadata": {"headings": [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}, [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}], [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}], [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}]], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,828,922,968", "metadata": {"headings": [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAppendix 3: Lack of Appropriate Performance Indicators and Targets in the Work Plans \nS Program Budget Focus/The Activitie Are there Is the Conclusio Conclusi Budgeted Revised Amount Amount N \nOutput maticarea s clear perform n at on at amount budget UGX released Spent UGX targets ance Activity Output UGX (\u2018000\u2019) (\u2018000\u2019) UGX (\u2018000\u2019) and indicator Level level \n(\u2018000\u2019) \nperforma used by (Fully (Fully \nnce Manage Quantified Quantifie \nindicators ment /Not fully d/Not \nto reasona Quantified fully \nmeasure ble? ) Quantifie \nperforma (Yes/No d) \nnce ) If no \nquantifica give the \ntion? \nreason \n(Yes/No) \nIf no give \nthe \nreason \n\\|) (D) (E) (F) \u00a9) () (K (L) (m) (N) (0) 1 12-HUMAN 320003- Education Constructi Yes Yes Fully Fully 352,865,439 352,865,439 352,865,436 306,711,325 CAPITAL Assets grant - on of Five \nQuantified Quantified \nDEVELOPME and Former SFG Stance \nNT Facilities Drainable \nManage Latrine at \nment \nPadwat \nPS in \nNYIMUR", "metadata": {"headings": [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}], [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}], [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}]], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \ns/c \nConstructi Yes Yes Fully Fully on of five Quantified Quantified stance \ndrainable \nlatrine at \nYwaya \nPrimary \n47 \npaynuend paynuend paynuend paynuend Any payquenb Aung An And Alina JON \npay\u0131uend paynuend paynuend payuend Any paynuenb 8 Alina An Ans Alin JON \n34\\} Joqwnu saw UNONUOU pue SOA SoA SOA SoA \u2018ON Jo 6", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}, [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a4} Jo", "metadata": {"headings": [{"headings_0": {"content": "a4} Jo", "page": 49, "level": 3}}, {"headings_1": {"content": "|_|", "page": 48, "level": 5}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I SoA SoA SoA SOA Jaquinu sown pue", "metadata": {"headings": [{"headings_0": {"content": "I SoA SoA SoA SOA Jaquinu sown pue", "page": 49, "level": 3}}, {"headings_1": {"content": "a4} Jo", "page": 49, "level": 3}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bunopuou", "metadata": {"headings": [{"headings_0": {"content": "Bunopuou", "page": 49, "level": 1}}, {"headings_1": {"content": "I SoA SoA SoA SOA Jaquinu sown pue", "page": 49, "level": 3}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018ON", "metadata": {"headings": [{"headings_0": {"content": "\u2018ON", "page": 49, "level": 3}}, {"headings_1": {"content": "Bunopuou", "page": 49, "level": 1}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SoA", "metadata": {"headings": [{"headings_0": {"content": "SoA", "page": 53, "level": 3}}, {"headings_1": {"content": "\u2018ON", "page": 49, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 53, "level": 2}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payloads 4o yOu payloads SoA \u2018ON AQuenb SI SoA", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 53, "level": 2}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SoA", "metadata": {"headings": [{"headings_0": {"content": "SoA", "page": 53, "level": 3}}, {"headings_1": {"content": "JO", "page": 53, "level": 2}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S13}I|", "metadata": {"headings": [{"headings_0": {"content": "S13}I|", "page": 53, "level": 4}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30 JO ye JO ye", "metadata": {"headings": [{"headings_0": {"content": "S13}I|", "page": 53, "level": 4}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payiquenb payiguenb pay\u0131uenb", "metadata": {"headings": [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "And Ang And Aun \n\\| \npayguenb payguenb payguenb \u20acS Ans An Alina Ain", "metadata": {"headings": [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}, [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}], [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}]], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SoA Sod SoA So,", "metadata": {"headings": [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SoA Sa, SoA SoA \nye ye JO \nAgular quantified quantified One \nirrigation \nfor fruit \ngrowing \nand \nagricultur \ne. \nAmetmet Yes Yes Fully Fully Kudada quantified quantified Micro \nDam \nConstructi \non. \n06-NATURAL 000006- Water Constructi Yes Yes Fully Fully 612,722,606 612,722,606 612,722,606 97,524,499 RESOURCES, Planning Developmen on of \nquantified quantified \nENVIRONME and t Piped \nNT, CLIMATE Budgetin Grant(WDG) Water \nCHANGE, g System \nLAND AND services \nWATER \nWater Yes Yes Fully Fully \nquality quantified quantified \nsurveillan \nce \nPayment Yes Yes Fully Fully of fuel quantified quantified Stakehold Yes Yes Fully Fully er quantified quantified coordinati \non \nOffice Yes Yes Fully Fully equipmen quantified quantified t for \nDWO \nGeneral Yes Yes Fully Fully operation quantified quantified al costs \nfor DWO \nMonitorin Yes Yes Fully Fully g and \nquantified quantified Supervisi \non \nO&M for Yes Yes Fully urban quantified quantified \n54 \nwater \nfacilities \nTt \nSoftware Yes Yes Fully Fully uantified quantified Yes Yes Fully Fully Sanitation quantified quantified (hardwar \ne) \nRehabilita Yes Yes Fully Fully tion of quantified quantified water \n[ \nfacilities \nInvestme Yes Yes Fully Fully nt quantified quantified Servicing \nSalaries Yes Yes Fully Fully and quantified quantified Wages \n! for DWO \nL \nAPPENDIX 4; Implementation of outputs \nSs Program Budget Focus/The Activities N Output matic area \nTOTAL 10,321,064 18,256,296, 16,353,497 11,572,954 \u201a195 432 \u201a558 \u201a889 \nBudget Revised budget Amount Amount Spent Audit Audit \ned UGX (\u2018000\u2019) released UGX UGX (\u2018000\u2019) Conclusion Conclusion amount (\u2018000\u2019) at activity at output UGX level level (\u2018000\u2019) (Fully/Partia (Fully/Partia I/Not \nI/Not Implemente Implemente d)- Extent of d)- Extent of implementat implementat ion of ion of output activity \n(A) \\_(D) (E) (F) (M) (N) (0) (R) (S) 1 12-HUMAN 320003- Education Construction of Five 352,865, 352,865,439 352,865,436 306,711,325 Fully Fully CAPITAL Assets and grant - Stance Drainable Latrine \nImplemented Implemented DEVELOPMEN Facilities Former SFG at Padwat PS in NYIMUR \nT Manageme S/Cty \nL \nnt \nConstruction of five stance \nFully Fully drainable latrine at Ywaya \nImplemented Implemented Primary School \n\\| Construction of staff house \nFully Fully \n55 \nI at Aguu Primary School. \nImplemented Implemented", "metadata": {"headings": [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}]], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Five \nFully Fully Stances Drainable Latrine \nImplemented Implemented at KWONCOK P/S in Madi \nOpei S/C \nConstruction of two units \nFully Fully teachers house at Lawiye \nImplemented Implemented Oduny Primary School in \nMadi Opei Sub-county \nConstruction of five stance \nNot Fully Not Fully drainable latrine at \nImplemented. Implemented. Kirombe Primary school in \nMadi Opei Sub county. \n\\| \nMonitoring and Fully Fully Supervision of capital work \nImplemented Implemented Tr \nNot Fully Not Fully Implemented. Implemented 18- 560021- Micro-Scale Awareness raising for local 294,825, 294,825,140 294,825,140 288,229,000 Not fully Not fully DEVELOPMEN Inter- Irrigation leaders 140 \nimplemented implemented T PLAN Governme Projects \nIMPLEMENTAT ntal Fiscal \nION", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transfer \nReform \nProgramm \ne \nAwareness raising for \nNot fully Not fully farmers implemented implemented Farm Visits \nFully Fully Implemented Implemented 4 Demonstration Sites set \nNot Fully Not Fully \nup for eligible farmers. \nImplemented Implemented 12-HUMAN 320003- UGIFT Seed School construction 905,709, 2,080,920,946 2,080,920,946 50,510,300 Not fully Not fully CAPITAL Assets and (Infrastructu at Padibe East Sub County 665 \nimplemented implemented DEVELOPMEN Facilities re) \nT \nManageme \nnt \nMonitoring and \nFully Fully Supervision of capital work \nImplemented Implemented 09- 260010- USMID Construction of Lagot 1,553,06 4,508,199,904 4,508,199,904 2,721,504,655 Not Fully Not Fully INTEGRATED Road Opuk Market under USMID 6,982 \nImplemented Implemented TRANSPORT Rehabilitati", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- project in Palabek Ogili INFRASTRUCT on Sub-County \nURE AND \nSERVICES \nSupply of 4 computers", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Fully Fully \n56", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}]], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "laptop to USMID project \nImplemented Implemented users \nRehabilitation of Lamwo \nNot Fully Not Fully Town Council - Palabek \nImplemented Implemented Ogili Road (25.125Km) \n\\| \nmonitoring of all the \\| \nFully Fully USMID project sites FY \nImplemented Implemented Construction of Resource \nNot fully Not fully Centre at Lamwo T/C. \nimplemented, implemented, since works since works were partially were partially done \ndone 12-HUMAN 320146- DR.DIP Routine Monitoring of 6,515,82 10,320,713,690 8,417,914,819 8,030,262,110 Fully Fully CAPITAL Support to DRDIP Projects 5,656 \nImplemented Implemented DEVELOPMEN special \nT \ninterest \nGroups \n\\| Repair of MotorVehicle. \nFully Fully Implemented Implemented Payment of fuel. Fully Fully Implemented Implemented Construction of 2 blocks of \nNot fully Not fully \n3 unit classroom with \nimplemented implemented furniture \u201a2 blocks of 5 \nstance drainable latrine \nand rain water harvesting \ntank at Lubur primary \nschool. \nConstruction of 2 blocks of \nNot fully Not fully \n3 unit classroom with \nimplemented implemented furniture \u201a2 blocks of 5 \nstance drainable latrine \nand rain water harvesting \ntank at Odube primary \nschool. \nConstruction of outpatient \nNot fully Not fully department and rain water \nimplemented implemented harvesting tank at Kapeta \nHCII \nConstruction of Timoni \nNot fully Not fully Langoya Memorial library \nimplemented implemented Construction Project at St \nMary's College Madiopei. \nConstruction of 3 blocks of \nNot fully Not fully \n5 stance drainanble latrine \nimplemented implemented borehole drilling and \n57 \nmotorisation and supply \npipe work at Palabek \nSecondary School. \nOkura Agula One irrigation \nNot fully Not fully for fruit growing and \nimplemented implemented agriculture. \nAmetmet Kudada Micro \nNot fully Not fully Dam Construction. \nimplemented implemented 06-NATURAL 000006- Water Construction of Piped \nNot fully Not fully RESOURCES, Planning Development Water System \nimplemented implemented ENVIRONMEN and Grant(WDG) \nT, CLIMATE Budgeting \nCHANGE, \nservices \nLAND AND WATER \nWater quality surveillance 612,722, 612,722,606 612,722,606 97,524,499 Fully Fully 606 implemented implemented Payment of fuel Fully Fully implemented implemented Stakeholder coordination \nFully Fully implemented implemented Office equipment for DWO \nFully Fully implemented implemented General operational costs \nFully Fully for DWO \nimplemented implemented Monitoring and \nFully Fully Supervision implemented implemented O&M for urban water \nFully Fully facilities implemented implemented Software Fully Fully implemented implemented Sanitation (hardware) \nNot fully Not fully implemented implemented \\| Rehabilitation of water \nNot fully Not fully facilities implemented implemented \\| Investment Servicing Fully Fully implemented implemented \\| Salaries and Wages for \nFully Fully DWO implemented implemented TOTAL \n10,235, 18,170,247,725 16,267,448,851 11,494,741,889 015,48 \n8 \n58 \nAppendix 5: Utili", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}]], "page": 58, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Dep", "metadata": {"headings": [{"headings_0": {"content": "[Dep", "page": 60, "level": 3}}, {"headings_1": {"content": "||", "page": 57, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \nepartment name \nevised Budget UGX Warrant UGX Payments UGX\\_\\_ Unspent balance UGX \\|", "metadata": {"headings": [{"headings_0": {"content": "[Dep", "page": 60, "level": 3}}, {"headings_1": {"content": "||", "page": 57, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,490,118,726", "metadata": {"headings": [{"headings_0": {"content": "1,490,118,726", "page": 60, "level": 3}}, {"headings_1": {"content": "[Dep", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAdministration 1,632,998,555 1,490,118,726 1,475,581,227 14,537,499 \\| \n\\| \nCommunity Based Services \n130,983,000", "metadata": {"headings": [{"headings_0": {"content": "1,490,118,726", "page": 60, "level": 3}}, {"headings_1": {"content": "[Dep", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|___", "metadata": {"headings": [{"headings_0": {"content": "|___", "page": 60, "level": 3}}, {"headings_1": {"content": "1,490,118,726", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_Education [Finance \\_\\_\\_\\_6,824,647,983 8,179,915,547 \\_ tee \\| 146,541,000", "metadata": {"headings": [{"headings_0": {"content": "|___", "page": 60, "level": 3}}, {"headings_1": {"content": "1,490,118,726", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health _", "metadata": {"headings": [{"headings_0": {"content": "Health _", "page": 60, "level": 3}}, {"headings_1": {"content": "|___", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Internal Audit", "metadata": {"headings": [{"headings_0": {"content": "Health _", "page": 60, "level": 3}}, {"headings_1": {"content": "|___", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014\\_\u2014\\_ \n\\_Natural Resources 85,200,000 131,043,154 \\| \n\\| \n136,762,713 \n3,685,302,291 \n166,372,963 \n\\| \nPlanning 86,400,000 99,000,000 88,860,343 \\| \n\u2014 \n\\| Production and Marketing \n\\| : 108,867,000 114,273,756 \nRoads and Engineering. \n114,273,753 \n\\| \n\\|\\_Statutory bodies 150,474,616 \\|\\_Trade, Industry and Local Development \n18,970,761 Water \\_\\_\\_\\_\\_\\_45,333,000 78,186,717 12,883,427 \\| \ni \n\\| \nTOTAL 13,222,912,696 15,152,980,260 \nol \nAppendix 6: Allocation of water development grant \n\\| SN. \\| Category Descripti Approved \n\\\\ \\| on budget budget (%) e (%) \nActual Variance Expenditures Expenditur Variance om \\| \\| Allocatio allocation \n\\|", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}, [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER _(%) n(%)", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "een en \n\\| \n\\_ \n\\_ \nPe \\_ \\| \\| \\| \\| \\| \n(a) \\| New capital Minimum 566,707,791 Min. 9 \u2018 \n\\| \\| developments of 85% 85% \\| \n\\| that includes water and \nA ann hessen be 49,701,600 \n2 Variance in budget & expenditure allocation \n", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}, [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\| sanitation \nfacilities \n(b) \\| Investment Maximum 31,200,000 Max. \n33,008,084 40% \n(25%) Variance in budget & \\| servicing costs of 15% 15% \nexpenditure allocation \\_\\_\\_\\| Total \\_\\_597,907,7914 100 82,709,684", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PWSG \\| \\| \\| \nAppendix 7: Infrastructure Subprojects \nze i NTA TEAS", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}, [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "metadata": {"headings": [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,505,000,000 (2 [3 CONSTRUCTION OF CLASSROOM,DRAINABLE LATRINES AND TANK AT LUBUR P/S \n437,247,800 CONSTRUCTION OF CLASSROOM, DRAINABLE LATRINE AND TANKS AT ODUBE P/S \n437,247,800 434,441,715 \n59 \n; \n5 CONST. OF LATRINES, DRILLING AND WATER AT PALABEK SS", "metadata": {"headings": [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}], [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MOTORIZING", "metadata": {"headings": [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "371,162,910 \n6 \\| CONSTRUCTION OF OUT PATIENT DEPARTMENT & RAIN WATER HARVESTING TANK AT KAPETA HC II \n352,071,850 \nTotal \n3,937,172,075 \\| \nAppendix 8: Livelihoods Program subprojects \nsin \\| Sub Project Name \n\\_\\_ mount Received UGX \nLOGWAK EAST REVOLVING FUND GROUP 2\\_\\_\\_\\| \n3 AWENO OLWII REVOLVING FUND GROUP \\| \n4 RIBER KELO KUC MAIZE PRODUCTION \n\\| \n5\\_\\_\\| SALVATION IS LIFE CASSAVA PRODUCTION. 6 TIC BEAN PRODUCTION \\_\\_., \n7 \\_\\| KONY LACAN VEGETABLE FARMING \n8\\_\\_\\| TICBER POULTRY KEEPING \n9 Pe \\_\\_\\| PAR PL AYIM BEANS PRODUCTION \n10 RABUNA KWEC SOYA BEANS PRODUCTION \u2014\\_18,500,000 a \n\\| \nAppendix 9: Sustainable environmental management subprojects \n\\| \nS/n Sub Project Name \na a \n\\_1 \\_\\| AMETMET KIROMBE CENTRE SOLLAR INSTALLATION \n178,561,097 \n2 \\_\\_\\| PARACELLE TRADING CENTER SOLAR INSTALATION FOR BUSSINESS \\| \n3\\_\\_\\| APYETA SOUTH SOLAR INSTALLATION FOR BUSINESS PROJECT \n4 \nAPYETA SOUTH SOLAR INSTALLATION FOR BUSINESS PROJECT \n\\_\\| \n5 NYIMUR AWENO OLWIYO INSTALLATION FOR BUSINESS PROJECT", "metadata": {"headings": [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "81,007,676", "metadata": {"headings": [{"headings_0": {"content": "81,007,676", "page": 61, "level": 3}}, {"headings_1": {"content": "MOTORIZING", "page": 61, "level": 6}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \\_\\_\\| PAWENA CENTRAL STREET SOLAR LIGHTING FOR BUSINESS PROJECT \n\\_\\| \\| \u00ab64,255,163 \\| \n7 \\| AMETMET WANGLANGO P/S SOLAR INSTALATION SUB PROJECT", "metadata": {"headings": [{"headings_0": {"content": "81,007,676", "page": 61, "level": 3}}, {"headings_1": {"content": "MOTORIZING", "page": 61, "level": 6}}, [{"headings_0": {"content": "81,007,676", "page": 61, "level": 3}}, {"headings_1": {"content": "MOTORIZING", "page": 61, "level": 6}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__| STREET LIGHTS", "metadata": {"headings": [{"headings_0": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, {"headings_1": {"content": "81,007,676", "page": 61, "level": 3}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_9\\_\\_\\| OCULA NORTH SOLAR FOR HOUSEHOLD PROJECT \na \\_ EN: a", "metadata": {"headings": [{"headings_0": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, {"headings_1": {"content": "81,007,676", "page": 61, "level": 3}}, [{"headings_0": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, {"headings_1": {"content": "81,007,676", "page": 61, "level": 3}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "metadata": {"headings": [{"headings_0": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, {"headings_1": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\_ \\| 11 \nNGOMWEGI SOLAR FOR HOUSEHOLD PROJECT \n\\_ \\| 12 LOMODO EAST SOLAR FOR HOUSEHOLD PROJECT", "metadata": {"headings": [{"headings_0": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, {"headings_1": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, [{"headings_0": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, {"headings_1": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 13", "metadata": {"headings": [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BURUKUNG DICWINYI P/S COOK STOVE CONSTRUCTION \n14 \\| BURUKUNG LATEBE P/S COOK STOVE CONSTRUCTION \n\\| 15 IRRIGATION FOR VEGETABLE GROWING LM100019588VHY \n53,605,724 Bu \n60 \n16 \\| enero \nOKURA AGULA ONE IRRIGATION FOR FRUIT GROWING & HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[17", "metadata": {"headings": [{"headings_0": {"content": "[17", "page": 62, "level": 2}}, {"headings_1": {"content": "| 13", "page": 61, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PHASE IT AWIC APYETA EAST MICRO DAM CONSTRUCTION FOR SMALL SCALE IRRIGATION METMET KUDADA MICRO DAM CONSTRUCTION \nCae \n\\_WETLAND RESTORATION ZONE 2 BLOCK 1,2,3 & 4 \n119", "metadata": {"headings": [{"headings_0": {"content": "[17", "page": 62, "level": 2}}, {"headings_1": {"content": "| 13", "page": 61, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_20 LAND RESTORATION", "metadata": {"headings": [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMUDDU CENTRAL NURSERY BED ESTABLISHMENT \n\\| 22 PHASE IT BURUKUNG ALIMOTIKO EAST WATER PROJECT ARINGA LIAKET STORE BOR DAM CONSTRUCTION PHASE II BURUKUNG ONYAYORWOT WATER PROJECT \\_25", "metadata": {"headings": [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}, [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}], [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "metadata": {"headings": [{"headings_0": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}, {"headings_1": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26 AGUA CUTURE (FISH POND) RM800211656WXZ \n100,000,000 \\| \n27\\_\\_\\| 2 AGUA CUTURE (FISH POND \n100,000,000 ca PE NINO TREE PLANTING \n[29 LAGWEL WIGWENG SOUTH ONE TREE PLANTING", "metadata": {"headings": [{"headings_0": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}, {"headings_1": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "82,688,864", "metadata": {"headings": [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n30\\_\\_\\| PAGADA OCULA NORTH TREE PLANTING \n68,940,489 \u2019 \nLak LOMODO EAST TREE PLANTING \n32 AGULA ODICIRI TREE PLANTING", "metadata": {"headings": [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}, [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33. LAGWEL BWOLA TREE PLANTING", "metadata": {"headings": [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "60,000,000", "metadata": {"headings": [{"headings_0": {"content": "60,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "82,688,864", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IL... 34 AGULA LOBOYOKO B TREE PLANTING \n35 \\| PAGADA WIGOT TREE PLANTING \n36 BURUKUNG ONYARWOT TREE PLANTING AND APPIARY \nAMETMET AKURUKWE TREE PLANTING 56,000,000 \\| \nAMETMET MADI OPEI SUBCOUNTY HEADQUARTER INSTITUTIONAL GREENING \n56,000,000 \\_NYIMUR LOGWAK CENTRAL TREE PLANTING \nLOGOT LOBINONGA TREE PLANTING \nARINGA KECA TREE PLANTING 56,000,000 OKURA PANYUL TREE PLANTING \n56,000,000 POLICIRE EAST TREE PLANTING \n56,000,000 TECWA AGRO FORESTRY AND APIARY SUB PROJECT \n56,000,000 44 \n\\| \n\\| \n\u0131 45 NYIMUR MUDDU NORTH TWO TREE PLANTING \n56,000,000 46 ARINGA LIAKET LOBIRI TREE PLANTING \n40,000,000 [28 47 NYIMUR YWAYA WEST TREE PLANTING \n\\| \n\\| AMETMET LITENGI NURSERY BED ESTABLISHMENT SUB PROJECT", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}, [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}], [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40,000,000 \n61 \n\\_\\_Appendix 10(a) Inspection for service Delivery Projects Implemented in FY/Y2022/23 \n5 Activity Name of Details findings \nPictorial Evidence Recommendation(s) \nSupply \nand e Palabek The irrigation facilities like the water tank and Installation of Gem by drag hose facilities were in place at the time equipment for Komakec of inspection. However, the site was partially demonstration site Charles. in use since the owner intends to maximize it \\| \nin the dry season. \nContractor; ADRITEX \\| \n(U) LTD \nManagement response \nThe Accounting Officer acknowledged the Contract \nobservation that site was not working well amount: \nand indicated that the technical staff were \nUGX 88,448,000 \ncontinue providing guidance to the farmer to start using the system in both dry and wet \nseasons. \n\\| \ne Paloga e The project has not yet been implemented Seed hence not in use yet irrigation facilities have been supplied. \ne The site is not hoarded hence also some of \nthe equipment at the site has been vandalised. \nManagement Response. \nThe Accounting Officer explained that the site had not kicked off very well and the technical staff will continue providing guidance from time to time for improvement. \n62 \ne I advised the Accounting Officer to ensure that the sites are regularly monitored to ensure that the activities \nare in line with the project guidelines. \ne I advised the Accounting Officer to liaise with the relevant authorities to \nensure that the site is hoarded to \nprevent vandalisation of equipment by the \ncommunity. \ne The Accounting Officer is advised to engage the different focal persons and the farmer to ensure that the site is put to use for achievement of the objectives of the grant. \nAppendix 10(b) \nSN Sub project/Sub Details of findings groups \n1 Subproject \nWorks were ongoing at the time of site inspection. \nPictorial Evidence Recommendation(s) \nI advised the Accounting Officer to follow \nRehabilitation of Lamwo Quality of work was good and contractor was on", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}, [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ie", "metadata": {"headings": [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "up with the contractor to ensure the road \nTown Council Palabek site. However, the works were behind schedule. \nSn te. ye N works are expedited. - \nOgili = Sub-County Road The contract start date was 1/6/2023 and end date \nBEN Ua) ] \n\u201ea5 30/6/2023.", "metadata": {"headings": [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}, [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}], [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}], [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ge ch |", "metadata": {"headings": [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25.125Km \nManagement \\| ) a \\| \\| \nE. 1 De ; Contractor: UPLAND response eal \\| ENTERPRISES \n& The Accounting Officer explained that the contract te rend \nbd CONSTRUCTION LTD \ncommenced in late May this year and was meant to MZ \u201c \nBud \nhave run for 9 months. However, due to Box culvert under construction \nContract \nuncertainties in funding, the contract was signed to \namount: UGX....... \nbe implemented in phases depending on funds", "metadata": {"headings": [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}, [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "availability.", "metadata": {"headings": [{"headings_0": {"content": "availability.", "page": 64, "level": 1}}, {"headings_1": {"content": "ge ch |", "page": 64, "level": 2}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date: UGX. 1,284,872,378", "metadata": {"headings": [{"headings_0": {"content": "availability.", "page": 64, "level": 1}}, {"headings_1": {"content": "ge ch |", "page": 64, "level": 2}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \ni \\| \\| \nOngoing road rehabilitation works \n2 Subproject \nWorks were on going and quality noted to be good. \n\\| T advised the Accounting \nOfficer to make \nConstruction of Resource Delay in project completion was noted as works \n\\| \na follow up with the contractor to ensure \nCentre at Lamwo T/C. were still ongoing by the time of site inspection on \nthe remaining works are completed within 30\" 2\u201d - \nNovember yet expected end date was June Le m \nuu. the agreed extended period. \n= \nContractor: CHRISTONE \\| 2023. \nli il! i A] GONTRACTORS LIMITED", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}, [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "voll i", "metadata": {"headings": [{"headings_0": {"content": "voll i", "page": 64, "level": 3}}, {"headings_1": {"content": "=|", "page": 64, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fad \\} oe al And nl rmm ann \\| works were behind schedule.", "metadata": {"headings": [{"headings_0": {"content": "voll i", "page": 64, "level": 3}}, {"headings_1": {"content": "=|", "page": 64, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "C4", "metadata": {"headings": [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contract \nGlasses not fixed, compound not yet paved, \n. Pood 7 amount: UGX. terrazzo not grinded, some door frames not fixed. \nj \n1,506,514,900 \nManagement response I \nReese Ch \nFra cae \nAmount paid to inspection The Accounting Officer acknowledged the 07 99IN9 work on resource centre date: UGX.262,117,347 \nobservation and indicated that the contract was \nextended up to end of December, 31%, 2023 to give \n63 \nample time for the contractor and payment had been made to enable him mobilize adequately and conclude the project. \nAppendix 11 (a): SACCOs Funded SN. Vote Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}, [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "page": 65, "level": 3}}, {"headings_1": {"content": "C4", "page": 64, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Model", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 65, "level": 6}}, {"headings_1": {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 LAMWO DLG Ngacino Agoro Parish Development Model Sacco Ltd \n\\| \n\\| \n3.1 LAMWO DLG Potika Potika Parish Development Model Sacco Ltd \n4 LAMWO DLG Aringa Potika Parish Development Model Sacco Ltd \n\\_ \n\\_2.. LAMWO DLG \\| Ateng Lamwo Town Council Parish Development Model Sacco Ltd 6 LAMWO DLG Olebi Lamwo Town Council Parish Development Model Sacco Ltd \\| 7, LAMWO DLG Liewa Lokung Parish Development Model Sacco Ltd \n\u201a \n8 LAMWO DLG Pawor West Lokung Parish Development Model Sacco Ltd \n9 LAMWO DLG Gotkwar Lokung East Parish Development Model Sacco Ltd ee \\| \\_\\_\\_\\_\\| \n10 \\| LAMWO DLG Lawiye Oduny Madi Opei Parish Development Model Sacco Ltd \na \n\\| \n11 LAMWODLG \\_ \\| Okol Madi Opei Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 65, "level": 6}}, {"headings_1": {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 6}}, {"headings_1": {"content": "Model", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_12 LAMWO DLG Pobang Madi Opei Town Council Parish Development Model Sacco Ltd \\| \n\\| 13 LAMWO DLG \\| Madi Agweng Padibe West Parish Development Model Sacco Ltd Madi-Kiloc Padibe West Parish Development Model Sacco Ltd \nI; \n\\|\\_\\_15 LAMWODLG", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 6}}, {"headings_1": {"content": "Model", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\| \n17 LAMWO DLG Alaa Padibe East Parish Development Model Sacco Ltd \n\\| \n\\| \\_\\_18 \nLAMWODLG Lawok Padibe East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAMWO", "metadata": {"headings": [{"headings_0": {"content": "LAMWO", "page": 65, "level": 3}}, {"headings_1": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n19 DLG\\_ Wangtit Padibe East Parish Development Model Sacco Ltd \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "LAMWO", "page": 65, "level": 3}}, {"headings_1": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, [{"headings_0": {"content": "LAMWO", "page": 65, "level": 3}}, {"headings_1": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}]], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "LAMWO", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "21 \\_LAMWODLG \\_\\_\\_\\_\\| Kamama Padibe Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "LAMWO", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Leas", "metadata": {"headings": [{"headings_0": {"content": "Leas", "page": 65, "level": 5}}, {"headings_1": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bungu Paloga Parish Development Model Sacco Ltd 24 LAMWODLG Paloga Paloga Parish Development Model Sacco Ltd \\|", "metadata": {"headings": [{"headings_0": {"content": "Leas", "page": 65, "level": 5}}, {"headings_1": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_\\_\\_\\| \n26 \\| LAMWO DLG Patanga East Palabek Gem Parish Development Model Sacco Ltd \\| \n27\\_\\_ LAMWO DLG Lagura Palabek Gem Parish Development Model Sacco Ltd \n64 \nAmount Total PRF (UGX.) Received(first", "metadata": {"headings": [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}, [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}], [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}]], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,000,000 000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,000,000 100,000,000 25,000,000 100,000,000 \n\\| \n25,000,000 \\| 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 : 25,000,000 100,000,000 25,000,000 125,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\| 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 100,000,000 \n25,000,000 100,000,000 \\| \\_\\_\\_\\_\\_25,000,000 100,000,000 100,000,000 \n\\| \\| \n25,000,000 \\_100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\| \\_\\_\u2014\\_\u2014\\_\u2014\u2018 \n25,000,000 \n25,000,000 \n25,000,000 100,000,000 \\| 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}]], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\_\\_28 LAMWODLG Cubu Palabek Abera Parish Development Model Sacco Ltd \n\\_\\| \n; \n\\_ \n29 LAMWO DLG Abera Palabek Abera Parish Development Model Sacco Ltd \n\\_ \n\\|\\_\\_30 LAMWODLG Lugwar Palabek Ogili Parish Development Model Sacco Ltd \n\\| \n31 LAMWO DLG Ogili Palabek Ogili Parish Development Model Sacco Ltd \nLAMWODLG Aywee Palabek Nyimur Parish Development Model Sacco Ltd \n\\| \n\\|\\_\\_10 \\_\\_33 LAMWO DLG Paracelle Palabek Nyimur Parish Development Model Sacco Ltd \nLAMWO DLG Lamwo Palabek Kal Parish Development Model Sacco Ltd \n\\| \n\\| \n35 LAMWO DLG \\_\\_Pauma Palabek Kal Town Council Parish Development Model Sacco Ltd \\_\\_\\_.36 \\| LAMWO DLG \nwang Palabek Kal Town Council Parish Development Model Sacco Ltd 37 LAMWO DLG Pece Palabek Nyimur Parish Development Model Sacco Ltd \n\u201a \n\\_\\_\\_38 LAMWODIG Kal Palabek Kal Parish Development Model Sacco Ltd \n\\| \n\\_ \n39 LAMWO DLG Anaka Palabek Gem Parish Development Model Sacco Ltd \n\\_ \nLAMWO DLG Moroto Palabek Gem Parish Development Model Sacco Ltd \n41 \nLAMWO DLG \nGem Palabek Gem Parish Development Model Sacco Ltd \n\\| \n42 \\| LAMWO DLG \\| Patanga Palabek Gem Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___", "metadata": {"headings": [{"headings_0": {"content": "___", "page": 66, "level": 3}}, {"headings_1": {"content": "25,000,000 000,000", "page": 65, "level": 3}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[aa 43. LAMWO DLG \\_Pawena Palabek Abera Parish Development Model Sacco Ltd \nLAMWO DLG\\_\\_\\| Apyetta Palabek Ogili Parish Development Model Sacco Ltd \n45 LAMWO DLG \\_Akworo Palabek Ogili Parish Development Model Sacco Ltd \n46 a Padwat Palabek Nyimur Parish Development Model Sacco Ltd \n\u2014 \n8 47 LAMWO DLG Burpong Palabek Nyimur Parish Development Model Sacco Ltd \n\\| LAMWODLG Kadomera Palabek Nyimur Parish Development Model Sacco Ltd \n49 LAMWO DLG Gangdyang Padibe Town Council Parish Development Model Sacco Ltd \n\\_\\_ \\| \n\\| \n\\|\\_\\_20 LAMWO DLG Atiba Lamwo Town Council Parish Development Model Sacco Ltd \n\u00a9 \n51 LAMWODLG Ocula Lamwo Town Council Parish Development Model Sacco Ltd \\_\\| \n52 LAMWO DLG \nOgwech Lamwo Town Council Parish Development Model Sacco Ltd \\|", "metadata": {"headings": [{"headings_0": {"content": "___", "page": 66, "level": 3}}, {"headings_1": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, [{"headings_0": {"content": "___", "page": 66, "level": 3}}, {"headings_1": {"content": "25,000,000 000,000", "page": 65, "level": 3}}]], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a53 LAMWODLG", "metadata": {"headings": [{"headings_0": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}, {"headings_1": {"content": "___", "page": 66, "level": 3}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pakalabule Lamwo Town Council Parish Development Model Sacco Ltd \\| \n54 \\| LAMWODLG \nPobel Lamwo Town Council Parish Development Model Sacco Ltd \n55 \n\\| \ni \\| LAMWO DLG \n56 \\| LAMWO DLG \n57 LAMWO DLG \n\\_ \nLAMWO DLG \nwi \\| LAMWO DLG Lalak Lokung East Parish Development Model Sacco Ltd L 60 \\| LAMWO DLG Limur Lokung East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}, {"headings_1": {"content": "___", "page": 66, "level": 3}}, [{"headings_0": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}, {"headings_1": {"content": "___", "page": 66, "level": 3}}]], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LE", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nLAMWO DLG \\| Pobura Madi Opei Parish Development Model Sacco Ltd \n\\_\\_62 LAMWO DLG Loker Madi Opei Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= | |", "metadata": {"headings": [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "63 LAMWODLG \\| Lagwel Padibe West Parish Development Model Sacco Ltd 64 LAMWO DLG Ywaya Aceba Parish Development Model Sacco Ltd \n65 \n25,000,000 100,000,000 \\| \n25,000,000 100,000,000 25,000,000 100,000,000 \\| \n25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\_25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\| 25,000,000 100,000,000 25,000,000 100,000,000 \\| \n25,000,000 100,000,000 25,000,000 100,000,000 \\| 25,000,000 100,000,000 \\|; 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 \n100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\_\\_\\_25,000,000 \\_\u2014\\_100,000,000 \n\\| \n100,000,000 100,000,000 \n25,000,000 \n25,000,000 75,000,000 25,000,000 \n100,000,000 100,000,000 25,000,000 100,000,000 25,000,000 50,000,000 \\| \n65 LAMWO \nDLG \\_ \u2018Lapyem \nAceba Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n\\| DLG Panyinga Padibe East Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n\\| \n67 LAMWO DLG \\| Katum Katum Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n\\_\\_\\_ \n68 LAMWODLG Rudi Agoro Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n69 LAMWO DLG Pobar Agoro Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n70 LAMWO DLG Bwomono Palabek Kal Town Council Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n71 \\| LAMWODLG \nLorunya Agoro Parish Development Model Sacco Ltd \n25,000,000 \n100,000,000", "metadata": {"headings": [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}, [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}]], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__72", "metadata": {"headings": [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nLAMWO DLG Parapono Lokung East Parish Development Model Sacco Ltd \n75,000,000 75,000,000 \n\\| \n\\_\\_73 LAMWO DLG Kal Madi Opei Town Council Parish Development Model Sacco Ltd \n50,000,000 50,000,000 \n\\| \n\\| \nLAMWO DLG\\_ Agulugwette Katum Parish Develo pment Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}, [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "__72", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "__72", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 67, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LAMWO DLG \n\\| Ayuu Alali Palabek Kal Parish Development Model Sacco Ltd \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 67, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 67, "level": 3}}, [{"headings_0": {"content": "__|", "page": 67, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 67, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Labigiryang Palabek Kal Town Council Parish Development Model Sacco Ltd \nLAMWO DLG \nLabigiryang Palabek Kal Parish Development Model Sacco Ltd \nLAMWO DLG\\_\\_ Kal Palabek Kal Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}, [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}], [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|___79", "metadata": {"headings": [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LAMWO DLG \\| Warigo Palabek Nyimur Parish Development Model Sacco Ltd \n\\| \n\\_80 \\| LAMWO DLG Mura Padibe Town Council Parish Development Model Sacco Ltd \n81 LAMWO DLG \n\\| Atwol Padibe Town Council Parish Development Model Sacco Ltd \n\\| \n82 LAMWO DLG \nDibolyec Lokung East Parish Development Model Sacco Ltd \n50,000,000 75,000,000 \\_\\_\\_\\_ \n\\_25,000,000 100,000,000 \n50,000,000 100,000,000 \n83 LAMWO DLG \nnt \\_\\_\\| Model \n\\_84 \\| LAMWODLG 25,000,000 \\_\\_\\_100,000,000 \n85 \nAjukuku Potika Parish Development Model Sacco Ltd \n\\_\\_86 LAMWO DLG Laruc Agoro Parish Development Model Sacco Ltd \\|", "metadata": {"headings": [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}, [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ji", "metadata": {"headings": [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAPPENDIX 11 (b): SACCOS OVER FUNDED \n25,000,000 \n50,000,000 100,000,000 2,500,000,000 \\_8,450,000,000 \\| \n\\| Vote Number of PDM registered SACCOs \nExpected PRF Actual PRF \u201eVariance (UCX.)\\_ \\|Remarks \nName (UGX.) (UGX.) 2 \\| \nUnder LAMWO \\| \n\\| \nDLG \n\\| 1 \n\\| Pawor West Lokung Parish Development Model \n100,000,000 \n125,000,000 25,000,000 Sacco received funds over the expected PRF by \n\\| Sacco Ltd \n\\| \n25,000,000 en RO h \nes, 125,000,000 25,000,000 \\| \n\\| DO \nAPPENDIX 11 (c); SACCOS UNDER FUNDED. \n\\| Vote Number of PDM registered SACCOs \nExpected PRF Actual PRF Variance (UGX.) Enge u, (ER [Over Under \\| Remarks \\_ LAMWO i", "metadata": {"headings": [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}, [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG Tas", "metadata": {"headings": [{"headings_0": {"content": "| DLG Tas", "page": 68, "level": 3}}, {"headings_1": {"content": "ji", "page": 67, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nenn \neu \ni \n1 \nLokung East Parish Development Model Sacco \n100,000,000 75,000,000 25,000,000 Sacco received less than the expected PRF by \\| \nLtd i 25,000,000 2 \\| Palabek Kal \nKal \nTown Council Parish Development Model \n100,000,000 75,000,000 25,000,000 Sacco received less than the expected PRF by Sacco Ltd 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "| DLG Tas", "page": 68, "level": 3}}, {"headings_1": {"content": "ji", "page": 67, "level": 3}}, [{"headings_0": {"content": "| DLG Tas", "page": 68, "level": 3}}, {"headings_1": {"content": "ji", "page": 67, "level": 3}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| 150,000,000 50,000,000 \\| \nAPPENDIX 12: Disbursements of Parish Revolving Fund (PRF) to the Households \n\\| SN \\| VoteName Name of SACCO \nTOTALPRF (UGX.) TOTAL VARIANCE", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}, [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}], [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "metadata": {"headings": [{"headings_0": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}, {"headings_1": {"content": "Total", "page": 68, "level": 1}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Model 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}, {"headings_1": {"content": "Total", "page": 68, "level": 1}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c100,000,000", "metadata": {"headings": [{"headings_0": {"content": "\u201c100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F 2 Lamwo DLG Ngacino Agoro Parish Development Model Sacco Ltd \n100,000,000 100,000,000 \u2014 Lamwo DLG \u201a\\_Potika Potika Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "\u201c100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Lamwo DLG Aringa Potika Parish Development Model Sacco Ltd \\| 100,000,000 \n100,000,000 \\| \n\\_ \n5 \\| Lamwo DLG Ateng Lamwo Town Council Parish Development Model \n\\| \n\\| Sacco Ltd \n\\| \n6 Lamwo DLG \\| Olebi Lamwo Town Council Parish Development Model Sacco \nLtd \n100,000,000 100,000,000 100,000,000 28,100,000 71,900,000 \n\\_\\_7 Lamwo DLG \\| Liewa Lokung Parish Development Model Sacco Ltd \n100,000,000 100,000,000 \\| 8 \\| Lamwo DLG Pawor West Lokung Parish Development Model Sacco Ltd \n125,000,000; 125,000,000 \\_9 \\| Lamwo DLG Gotkwar Lokung East Parish Development Model Sacco Ltd \n100000 00 100,000,000 \\| \nbib \n\\| \n\\_ 10 Lamwo DLG Lawiye Oduny Madi Opei Parish Development Model Sacco 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}, [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PF", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 68, "level": 6}}, {"headings_1": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 \nGes - \\| Lamwo DLG \\| Okol Madi Opei Parish Development Model Sacco Ltd \n100.000 QI 100,000,000 12 Lamwo DLG Pobang Madi Opei Town Council Parish Development Model 100,000,000 \n100,000,000 \\| \n\\| Sacco Ltd \n13 Lamwo DLG Madi Agweng Padibe West Parish Development Model Sacco 100,000,000 \n100,000,000 Ltd \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 68, "level": 6}}, {"headings_1": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, [{"headings_0": {"content": "PF", "page": 68, "level": 6}}, {"headings_1": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "PF", "page": 68, "level": 6}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "PF", "page": 68, "level": 6}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}, {"headings_1": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000; \u2014O 100,000,000 \\| Lamwo \\| \n\\| \nee 17 DLG Alaa Padibe East Parish Development Model Sacco Ltd \n100,000,000 0 100,000,000 \\_", "metadata": {"headings": [{"headings_0": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}, {"headings_1": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "metadata": {"headings": [{"headings_0": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}, {"headings_1": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10000000 0] \\_\\_\\_\\_\\_100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}, {"headings_1": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "metadata": {"headings": [{"headings_0": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}, {"headings_1": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| to000000 \\|", "metadata": {"headings": [{"headings_0": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}, {"headings_1": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_____100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Lamwo DLG \n\\| \\|\\_\\_\\_100,000,000\\| \\_\\_\\_\\_\\_\\_\\_\\_\\_\\_0\\| \\_\\_\\_\\_\\_\\_100,000,000 Lalak Katum Parish Development Model Sacco Ltd \n21 Lamwo DLG \\_ Kamama Padibe Town Council Parish Development Model \n\\| ee eee. ee 100,000,000 100,000,000 bes \n22 \\| Lamwo DLG \nKuluyee Padibe Town Council Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}, [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}], [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}], [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "am ROE", "metadata": {"headings": [{"headings_0": {"content": "am ROE", "page": 69, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 69, "level": 1}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nLo BEE Sacco Ltd r \\_\\_23 Lamwo DLG \n\\| \\| \\| \nBungu Paloga Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "am ROE", "page": 69, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 69, "level": 1}}, [{"headings_0": {"content": "am ROE", "page": 69, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 69, "level": 1}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000, ss 1200", "metadata": {"headings": [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24 \nPaloga Paloga Parish Development Model Sacco Ltd \n100,000,000; 0] \\_\\_\\_\\_\\_-100,000,000 25 \\| 0]. 100,000,000 Lamwo DLG Pawaja Paloga Parish Development Model Sacco Ltd \n100,000,000; \n26 Lamwo DLG \nPatanga East Palabek Gem Parish Development Model Sacco \n\\| u. N Ltd \n27 Lamwo DLG \\| Lagura Palabek Gem Parish Development Model Saccoltd\\_ 100,000,000; 0) \\_\\_\\_\\_\\_\\_\\_100,000,000 28 \\| LamwoDLG \\| Cubu Palabek Abera Parish Development Model Saccoltd \ntoo 2520\\| \\_\\_\\_\\_\\_100,000,000 \\\\\\_\\_\\_29 \\| Lamwo DLG \nAbera Palabek Abera Parish Development Model Sacco Ltd \n\\_100,000.00 0] \\_\\_\\_\\_\\_\\_100,000,000 \\| \n30 \\| Lamwo DLG \n\\|\\_\\_\\_31 \\| Lamwo DLG \\| Ogili Palabek Ogili Parish Development Model Sacco Ltd \n100,000,000; Qj 100,000,000 32 \\| Lamwo DLG Aywee Palabek Nyimur Parish Development Model Sacco Ltd \n1000000 7700\\| 100,000,000 33 i Lamwo DLG Paracelle Palabek Nyimur Parish Development Model Sacco \n100,000,000 Be 100,000,000 \\| \nLtd", "metadata": {"headings": [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}, [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__10 | DLG", "metadata": {"headings": [{"headings_0": {"content": "__10 | DLG", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lamwo Lamwo Palabek Kal Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Lamwo Lamwo Palabek Kal Parish Development Model Sacco Ltd", "page": 69, "level": 2}}, {"headings_1": {"content": "__10 | DLG", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000.00", "metadata": {"headings": [{"headings_0": {"content": "100,000.00", "page": 69, "level": 3}}, {"headings_1": {"content": "Lamwo Lamwo Palabek Kal Parish Development Model Sacco Ltd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014O 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 Lamwo DLG Pauma Palabek Kal Town Council Parish Development Model 100,000,000 \n100,000,000 : \nSacco Ltd \u201a \n36 Lamwo DLG Lanywang Kal Town Council Parish Development 100,000,000 \n\\| Palabek FD \\| \\| \n100,000,000 Model Sacco Ltd \n\\| \n\\| \nI 37 Lamwo DLG \\| Pece Palabek Nyimur Parish Development Model Sacco Ltd \n100,000,000 ... 100,000,000 38 LamwoDLG Kal Palabek Kal Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}, [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000; \u2014_Os 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ 39 \\| Lamwo DLG. \n\\| Anaka Palabek Gem Parish Development Model Sacco Ltd \n\\|\\_\\_40 \\| \\| \nLamwo DLG Moroto Palabek Gem Parish Development Model Sacco Ltd \n13,400,000 \n\\|\\_\\_41 Lamwo DLG Development 10.000] CY 100,000,000 \\| \n\\\\\\_\\_\\_43 \\| Lamwo DLG\\_\\_\\_\\_\\| Pawena Palabek Abera Parish Development Model Sacco Ltd 100,000.00 0] \\_100,000,000 44 \\| LamwoDLG Apyetta Palabek Ogili Parish Development Model Sacco Ltd \n100,000,000; Oj 100,000,000 \\_\\| \n\\| \n\\_\\_\\_45 Lamwo DLG Akworo Palabek Qgili Parish Development Model Sacco Ltd \n100,000,000 0 100,000,000 \\_\\_ \n\\| \n46 Lamwo DLG Padwat Palabek Nyimur Parish Development Model Sacco Ltd \\_\\_100,000,000 \n0 100,000,000 ' 47 \\| Lamwo DLG \\| Burpong Palabek Nyimur Parish Development Model Sacco \n100,000,000 IR, 100,000,000 \\_ Ltd \n\\| \n48 \n\\| LamwoDLG\\_ \\| Kadomera \nPalabek Nyimur Parish Development Model 100,000.00 \nSacco 0\\| 100,000,000 \n68 \nLamwoDLG Gangdyang Padibe Town Council Parish Development Model \n100,000,000 \\| \nSacco Ltd \n\\| \nLamwo DLG \nAtiba Lamwo Town Council Parish Development Model Sacco \n100,000,000 Ltd \n\"51 \\| Lamwo DLG \\| \n\\| \nOcula Lamwo Town Council Parish Development Model Sacco \n100,000,000 \\| Ltd \n= \\| Lamwo DLG \\| Ogwech \nLamwo Town Council Parish Development Model \n100,000,000 Sacco Ltd \n[e193 Lamwo Pakalabule Lamwo Town Council Parish Development Model 100,000,000 \n\\| DLG \\| \n0 \\| \n\\| \n54 \\| Lamwo \nDLG \n\\| a re Pobel Lamwo Town Council Parish Development Model Sacco \nLtd", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a Lamwo DLG", "metadata": {"headings": [{"headings_0": {"content": "a Lamwo DLG", "page": 70, "level": 4}}, {"headings_1": {"content": "__|", "page": 69, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pangira Lokung Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "a Lamwo DLG", "page": 70, "level": 4}}, {"headings_1": {"content": "__|", "page": 69, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1000000 | 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "a Lamwo DLG", "page": 70, "level": 4}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131", "metadata": {"headings": [{"headings_0": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "a Lamwo DLG", "page": 70, "level": 4}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1000000 2", "metadata": {"headings": [{"headings_0": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_____100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\\\ \n\\| 57 \\| Lamwo DLG \n\\|.Ngomoromo Lokung Parish Development Model Sacco Ltd \n58 Lamwo \\| 100000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_____100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_60 Lamwo DLG\\_\\_\\_\\| Limur Lokung East Parish Development Model Sacco Ltd \\|\\_61 \\| Lamwo DLG Pobura Madi Opei Parish Development Model Sacco Ltd \n\\| \n\\| 62 Lamwo DLG Loker Madi Opei Town Council Parish Development Model Sacco Ltd \n75,000,000; 0] 75,000,000 100,000.00 \u2014\u2014s\u2014O\\| 100,000,000 \n100,000,000 100,000,000 \n\\_63 \\| Lamwo \\| \nDLG \\| Lagwel Padibe West Parish Development Model Sacco Ltd 100,000,000 \n100,000,000 = \n64 Lamwo DLG Ywaya Aceba Parish Development Model Sacco Ltd \n50,000,000 50,000,000 \\|\\_\\_65 LamwoDLG Development \\_\\_\\_\\_\\_100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}, [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__66", "metadata": {"headings": [{"headings_0": {"content": "|__66", "page": 70, "level": 3}}, {"headings_1": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG |", "metadata": {"headings": [{"headings_0": {"content": "DLG |", "page": 70, "level": 3}}, {"headings_1": {"content": "|__66", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDevelopment \\_\\_\\_100,000,000\\| \\_\\_\\_\\_\\_g\\| \\_\\_\\_700,000,000 \\| \n\\_\\_67 Lamwo DLG \nKatum Katum Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "DLG |", "page": 70, "level": 3}}, {"headings_1": {"content": "|__66", "page": 70, "level": 3}}, [{"headings_0": {"content": "DLG |", "page": 70, "level": 3}}, {"headings_1": {"content": "|__66", "page": 70, "level": 3}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0 ss Tomganane!", "metadata": {"headings": [{"headings_0": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG |", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_\\_\\_ \n\\|\\_\\_\\_68 Lamwo DLG Rudi Agoro Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG |", "page": 70, "level": 3}}, [{"headings_0": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG |", "page": 70, "level": 3}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 100,000,000; ~~ 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_69 Lamwo DLG\\_ Pobar Agoro Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ao EL... Tea", "metadata": {"headings": [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "70 \\| \\| \nLamwo DLG Bwomono Palabek Kal Town Council Parish Development 100,000,000 \n100,000,000 Model Sacco Ltd \nLamwo DLG Lorunya Agoro Parish Development Model Sacco Ltd \n\\| \nLamwo DLG Parapono Lokung East Parish Development Model Sacco Ltd \\| \n73 Lamwo DLG \\| Kal Madi \n\\| \nOpei Town Council Parish Development Model Sacco Ltd \n\\| \n. \nfonoogong \u00a2 100,000,000 75,000,000; \u2014O 75,000,000 \\| 50,000,000 0 50,000,000 \nLamwo DLG Agulugwette Katum Parish Development Model Sacco Ltd 100,000,000 \n100,000,000 4 \n\\| \n>\\_\\| Lamwo DLG Ayuu Alali\\_Palabek Kal Parish Development Model Sacco Ltd 100,000,000 \n0 100,000,000 \\| \nLamwo DLG Labigiryang Palabek Kal Town Council Parish Development 100000000 \n\\| \\_\\_ \u2014~C=iCY \n100,000,000 \n69 \nModel Sacco Ltd \\_ \n\\| \n\u2018\\| LamwoDLG \\_\\| Labigiryang Palabek Kal Parish Development Model Sacco Ltd 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}, [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PC", "metadata": {"headings": [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 100,000,000 78 Lamwo DLG Kal Palabek Kal Town Council Parish Development Model \nSacco Ltd \n75,000,000 0 75,000,000 \n79 Lamwo DLG Warigo Palabek Nyimur Parish Development Model Sacco Ltd 100,000,000 \n0 100,000,000 \\| \n\\| \n\\| \n80 Lamwo DLG Mura Padibe Town Council Parish Development Model Sacco 100,000,000 \n0 100,000,000 Ltd \n\\| \n\\| \n81 Lamwo DLG Atwol Padibe Town Council Parish Development Model Sacco 100,000,000 \n0 100,000,000 \\| \nLtd \nLamwo DLG Dibolyec Lokung East Parish Development Model Sacco Ltd \n100,000,000 I 100,000,000 \\_\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}, [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}], [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}, {"headings_1": {"content": "PC", "page": 71, "level": 2}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 3 \\| \nLamwo DLG \nPawach Potika Parish Development Model Sacco Ltd \n4\\| \n\\| \nFiss TEA Pose Par Devon ses ad", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}, {"headings_1": {"content": "PC", "page": 71, "level": 2}}, [{"headings_0": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}, {"headings_1": {"content": "PC", "page": 71, "level": 2}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "page": 71, "level": 3}}, {"headings_1": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "page": 71, "level": 3}}, {"headings_1": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ye", "metadata": {"headings": [{"headings_0": {"content": "Ye", "page": 71, "level": 3}}, {"headings_1": {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eee", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10000000 2020\\| \\_\\_\\_\\_\\_100,000,000 \nAppendix 13: Licensing of PDM SACCOs under the Microfinance Institutions Money Lenders Act \nSN. Vote Name Parish Name of SACCO \nIs the SACCO registered under", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}, [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}], [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "it Name", "metadata": {"headings": [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Microfinance Institutions money lenders \nLamwo De ri \n\\_Olebi Lamwo Town Council \\_\\|.NO : \n\\| \n\\_2.\\_\\| Lamwo DLG Moroto", "metadata": {"headings": [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}, [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\_\\_\\| Lamwo DLG Pawor East Pawor East Lokung\n4. Lamwo DLG Pawor West Pawor West Lokung \nNO \\| \n\\_\\| \n\\_\\| \n\\| 5. Lamwo DLG \\| Kamama Kamama Padibe Town Council", "metadata": {"headings": [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 71, "level": 3}}, {"headings_1": {"content": "it Name", "page": 71, "level": 1}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 71, "level": 3}}, {"headings_1": {"content": "it Name", "page": 71, "level": 1}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. \\| Lamwo DLG Kuluyee Kuluyee Padibe Town Council NO", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 71, "level": 3}}, {"headings_1": {"content": "it Name", "page": 71, "level": 1}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 71, "level": 3}}, {"headings_1": {"content": "__|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 71, "level": 3}}, {"headings_1": {"content": "__|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\_7. \\| Lamwo DLG Madi-Kiloc Madi-Kiloc Padibe West \\| NO Lamwo DLG Lagwel Lagwel Padibe West Parish NO \\_", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 71, "level": 3}}, {"headings_1": {"content": "__|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "19. 110.", "metadata": {"headings": [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi Agweng Padibe West NO \\_Mad \nPangira Lokung Parish NO wo D \\_\\_\\_\\_.\\| \\_\\_ \n70 \nOperating license was not availed for audit. \n\\| \nOperating license was not availed for audit. \nOperating license was not availed for audit. Operating license was not availed for audit. Operating license was not availed for audit. \nOperating license was not availed for audit. Operating license was not availed for audit. Operating license was not availed for audit. \nOperating license was not availed for audit. \nAppendix 14: Signing of PRF Financing Agreements \n\\| SN Vote Name Parish Name Name of SACCO \nDid the SACCO Date funds were Date agreement \nChairperson sign received was signed \n\\| PRF financing agreement with the \n\\| \nL DLG \u201cTOlebi \\| \n1 \na ri \nbe \\| Lamwo Olebi Lamwo Town Council \n\\| 7/10/2022 \\| signed\\_ Not \n", "metadata": {"headings": [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}, [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Lamwo DLG Moroto Moroto Palabek Gem \\_\\\\", "metadata": {"headings": [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "metadata": {"headings": [{"headings_0": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}, {"headings_1": {"content": "19. 110.", "page": 71, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "metadata": {"headings": [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pigs Not signed \nThies Not signed \n4. \nLamwoDLG \n\\| \n\\| 5.\\_\\| Lamwo DLG\\_\\| Kamama \n\\| Town \u2014 \nPadibe \nCounc [no 1271072002 sened", "metadata": {"headings": [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}, [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "metadata": {"headings": [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not signed signed 7 \\_\\_\\_Lamwo DLG Madi-Kiloc Madi-Kiloc Padibe West \n7/10/2022 Not signed \n\\| \n\\| \n8 \\| Lamwo DLG \nCaer Lagwel Padibe West Parish \n7/10/2022", "metadata": {"headings": [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}], [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ey", "metadata": {"headings": [{"headings_0": {"content": "ey", "page": 72, "level": 3}}, {"headings_1": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ESTES", "metadata": {"headings": [{"headings_0": {"content": "ESTES", "page": 72, "level": 3}}, {"headings_1": {"content": "ey", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Lamwo DLG \\| Agweng Madi Agweng Padibe West \n7/10/2022 \n1 \\| 7/10/2022", "metadata": {"headings": [{"headings_0": {"content": "ESTES", "page": 72, "level": 3}}, {"headings_1": {"content": "ey", "page": 72, "level": 3}}, [{"headings_0": {"content": "ESTES", "page": 72, "level": 3}}, {"headings_1": {"content": "ey", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "metadata": {"headings": [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 15; Submission of Attestation Forms by the Accounting Officer (AO \nSN Vote Name Parish Name Name of SACCO \nWas the SACCO Name included Remarks \nE \n\\|\\_in the AO\u2019s attestation form? \n\\| DLG Olebi", "metadata": {"headings": [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}, [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lamwo _. ppp", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00bb \nAttestation forms not availed at the time of audit. \n\\_Lamwo DLG Moroto Moroto Palabek Gem \nAttestation forms not availed at the time of audit. \n\\_\\_\\| \n\\| Lokung [NO ~\u2014~\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\| Lamwo DLG", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \nPawor East \nAttestation forms not availed at the time of audit. \\+ \\_Lamwo DLG \\| Pawor \\_ \\| \nas \nWest Pawor West Lokung", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RS", "metadata": {"headings": [{"headings_0": {"content": "RS", "page": 72, "level": 2}}, {"headings_1": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Attestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "RS", "page": 72, "level": 2}}, {"headings_1": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "metadata": {"headings": [{"headings_0": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}, {"headings_1": {"content": "RS", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bi \\| Town \nAttestation forms not availed at the time of audit. \\|", "metadata": {"headings": [{"headings_0": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}, {"headings_1": {"content": "RS", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Council", "metadata": {"headings": [{"headings_0": {"content": "Council", "page": 72, "level": 2}}, {"headings_1": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Council", "page": 72, "level": 2}}, {"headings_1": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "metadata": {"headings": [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Attestation forms not availed at the time of audit. \n", "metadata": {"headings": [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}, [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. \\| Lamwo DLG", "metadata": {"headings": [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| Madi-Kiloc__ |", "metadata": {"headings": [{"headings_0": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}, {"headings_1": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi-Kiloc Padibe West", "metadata": {"headings": [{"headings_0": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}, {"headings_1": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "________| INO", "metadata": {"headings": [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Attestation forms not availed at the time of audit. \n", "metadata": {"headings": [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}, [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Lamwo DLG \nLagwel Padibe West Parish \nAttestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi Agweng Padibe West \nee ; Attestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. \\| Lamwo DLG Pangira Pangira Lokung Parish \nAttestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n71 \nAppendix 16 i Selection and Implementation of Prioritized/Flagship Projects \nName of SACCO List of flagship projects per SACCO Are the How many \nNumber of How many of How many of flagship enterprises are PDM the the farming projects implementing enterprises enterprises enterprises consiste flagship projects \nare farming are from the nt with enterprises priority the commodity list priority \ncommo \ndities \nselecte \ndbythe \nTown Council beans,Maize,piggery,\u201asunflower,goats \\| \\| \\\\ \\| \n2 \nMoroto Moroto Palabek Sim sim,Soya \nGem beans, Maize,piggery, sunflower \nbottlers 3 \\| \\| Pawor East Pawor East Sim sim,Soya \nNO 11 \na, \\_\\_Lokung beans, Maize,piggery,sunflower", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}, [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 73, "level": 3}}, {"headings_1": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \\| Pawor West Pawor West Sim sim,Soya \n\\| \\_Lokung beans,Maize,piggery,sunflower", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 73, "level": 3}}, {"headings_1": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nNO 26 26 26 \n1.5 \\| Kamama \\_ Kamama Padibe Sim sim,Soya \nInformation not Information Information not Information not ) i \\| Council beans, Maize,piggery,sunflower availed during audit \\| \ni Town \nnot availed availed during availed during \\| \n\\| \n\\| \nes ae LEE en \nLEE audit audit audit Town \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}, [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}]], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_beans,Maize,piggery,sunflower", "metadata": {"headings": [{"headings_0": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 73, "level": 3}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[8 L |", "metadata": {"headings": [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi-Kiloc \\| Madi-Kiloc Padibe Sim sim,Soya \nnot \nInformation not Information not \\| West \n\\| \n\\| \n\\| \ni \n\\| \nbeans,Maize,piggery,sunflower availed during audit not availed availed during availed during during audit audit audit \n\\_\\| \n9 Lagwel Lagwel Padibe Sim sim,Soya \nWest Parish \\_ beans,Maize,piggery,sunflower \n10 Madi Madi Agweng Sim sim,Soya \n\\| \ni Agweng \\| Padibe West beans, Maize, piggery,sunflower i \n\\_ \\| \\| \nInformation not Information Information not Information not ! \n\\| availed during audit not availed availed during availed during during audit audit audit \nNO \\| Information not Information Information not Information not availed during audit not availed availed during availed during during audit audit audit \n1 Pangira Pangira Lokung Sim sim,Soya NO 112 12 12 12 Parish beans, Maize,piggery,sunflower \ni \n72 \nAPPENDIX 17: REGISTRATION OF ENTERPRISE GROUPS \n[ SN u VoteName Name \nParish \nName of SACCO \nLAMWO Olebi \nOlebi Lamwo Town Council i \nNumber of PDM enterprises How many enterprises are registered \nMoroto \\_Moroto Palabek Gem IT \\| \nPawor East East Lokung 3", "metadata": {"headings": [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}, [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}]], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Pawor", "metadata": {"headings": [{"headings_0": {"content": "_Pawor", "page": 74, "level": 1}}, {"headings_1": {"content": "[8 L |", "page": 73, "level": 3}}], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Pawor West Lokung Pe a Pawor West = \nKamama Padibe Town Council \nnot availed during \nwas provided at the time", "metadata": {"headings": [{"headings_0": {"content": "_Pawor", "page": 74, "level": 1}}, {"headings_1": {"content": "[8 L |", "page": 73, "level": 3}}], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hei", "metadata": {"headings": [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a audit. \nKuluyee \nTown Kuluyee \nee Padibe Town Council ing ne \\| Madi-Kiloc \nMadi-Kiloc Padibe West \nnot availed during evidence was provided at the time audit of audit. \n\\| \nLagwel \nLagwel Padibe West Parish \nMadi Agweng \nMadi Agweng Padibe West \n\\| \n\\| \nInformation not availed during No evidence was provided at the time audit of audit. \nInformation not availed during No evidence was provided at the time audit of audit. \nPangira Pangira Lokung Parish 12 \nAppendix 18: Physical Inspection Of Household Project Implementation \nVote Parish Name Name of Loan Loan Project [sense of the project \nRemark \\| Name Name of PRF Amount Amount as funded \nSACCO beneficiary as per per \nSACCO household \nrecords evidence \nOLEBI provided \\| LAMWO \nOlebi OCAYA \n800,000 800,000 Goat He bought two female goats each at shs. 80,000. The rest was The beneficiary had Lamwo JOSEPH \nfarming. invested in maize and soya bean project. \nimplemented a goat \nTown Maize farm \n\u201amaize and soya bean Council and / ke \nx \nsoya = 2 \nproject using the funds. bean \nproject \n5 \n2 \nALI ACELLAM 800,000 800,000 Maize He had a maize farm of 3 acres. \nThe beneficiary had farming implemented maize farming using the PRF \n73 \nMOROTO Moroto ANYWEK 500,000 500,000 Produce Palabek MARY \nbusiness Gem ORYEM \nch \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}, [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}]], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MO", "metadata": {"headings": [{"headings_0": {"content": "MO", "page": 75, "level": 2}}, {"headings_1": {"content": "hei", "page": 74, "level": 2}}], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Se dud", "metadata": {"headings": [{"headings_0": {"content": "MO", "page": 75, "level": 2}}, {"headings_1": {"content": "hei", "page": 74, "level": 2}}], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iy", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N \nei \n5 ; \nh the beneficiary\u2019s \nevealed that she Through interviews with had invested in produce business, however upon inspection \u201awe the beneficiary\u2019s \nfound nothing on site. \nhusband, it was revealed that she had invested in produce business but we found nothing on site, \nhe claimed the shop was transferred to another village. \n74", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}, [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}]], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents", "Page", "TORE ONE - 1", "nee eee eee eee", "LIE OF PCI - 2", "a ne", "N", "3", "cacti it acct a cc aeRO", "Ban FOR EN - 3", "receccaccroracan nance nennran dee Rape rear Matnnecaenieet", "lr CSO Pi UE coeur", "3", "eae eae eR aaeasen ence:", " 1.0 Implementation of the Approved BUdGet c.c.cccccsssesescssssssessssssssssesscsecscsessesnsessesesscersnens - 3", " 2.0 Management of the Government Salary Payroll cccccccccccscssssssctsesescseetsesescsesvstecteees - 11", "ee", "14", "EEE EEE", "3 ,0 Change in Accounting Treatment for Non-current Assets - 14", "ee - 14", "BHO ENN cesses - 14", "cancer ecco cc en cc a cna came", "EIER PIE - 15", " 6.0 Implementation Of Key Government Grants/Programmes nnennnnnnnnn: - 15", "6.1", "District Rural Water Supply and Sanitation Conditional Grant - 15", " 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - 19", "3 Folter DEREN nn nern - 21", " 6.4 Development Response to Displacement Impacts Project (DRDIP) uuean - 23", "Mu IE Ra TB ei - 27", " 6.6 Uganda Support to Municipal Infrastructure Development, Additional Financing - 29", "EB [JS a AED I EEE - 31", "MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS uueeesen - 31", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS uenn - 31", "OTHER REPORTING RESPONSIBILITIES", "32", "su saci ccascasssssassoiennnsnsevennoncaneneanans ncentcenneonuannrnenranins er", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "33", "\u201enun mau", " 7.0 Implementation of the Parish Development Model cccccssssssssecssssessesssesessestsecaeees - 33"], "page": 2}]} \ No newline at end of file