diff --git "a/reports/chunks/Lira District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Lira District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Lira District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LIRA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGmyar,", "metadata": {"headings": [{"headings_0": {"content": "ORIGmyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}]], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"TRS OF COT BRINGS \nii asicosies vasscza EEE AR ET \nLIBE GF ACO iii nn nenne TE RETTET AAI \nOP ATTN 1 nennen na ecinanennme wrenenesmnrmenmiin tsb 685g EUAN RETEST \nBASIS FOR, BEINEN \n1 EEE \nBER AUT MATTERS \n1 nn Een \n109 Implementation of the Approved Buddget.....nnauunenennenn \n1 nenne eerts \n2.0 \nManagement of the Government Salary Payroll.............ueeeeesnsesnnenenenensnnensnnnensserenensenne 7 \nEMPHASIS OF MATTER......-crsnnes \n9 mocscsneeversoxvnenssausreratsesussageesoisnwsniiesibadsUNebitissnsiiedsseuannsansnenessnnerscommcsnensense \n3.0 Change in Accounting Treatment for Non-current Assets \n9 .........essessneneeeeensnenenennennennnn \n4.0 Accumulation of Receivables............unnneennennnennnenensnenenenennnenenenenennnnenenenenennenenanne 9 \n32 \nPasablas mean nee TREUEN ents 10 \n\u00dcTHER, PEAT TER 10 nennen EEE ARES \n6.0 Implementation of Key Government Grants/Programmes .........neeseseneneneneensnennesenennnnne 10 \n6.1 District Rural Water Supply and Sanitation Conditional Grant... \n10 cece \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n14 .................-- \n5,3 Eilueallor Daalsgment Graf \n15 einem \n64 Miere Seile ImigaldN... \n17 een euere \nOTHER INFORMATION... 20 onacnnncneo = dae clearance from Ministry of Public Service to recruit staff. and further Bene = el oe explained that the MoPs and Ministry of education have not availed Ministry of Public them a staff structure for education institutions Service to develop a staff structure for all education institutions in the District. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial 2021/22 to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. I noted that the District had receivables figure of UGX.1,224,324,376 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. Receivables represent an idle asset that would otherwise be used for service delivery. Recommendation I advised the Accounting Officer to continue sensitizing Youth Interest Groups and women groups to", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}, [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}]], "page": 12, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], "page": 13, "document_name": "Lira 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. \nCategory t\u2014t\u2014\u2122S Activity \nPlanned \nActual \nquantity \n\u201cRural LEEREN Water \nand Sanitation \na Construction of boreholes et RR TIO SUN \n\\| \nSS \n2 \nSub-Grant (traditional Rehabilitation of boreholes \n10 component) Construction of Ferro-cement \n\\| rainwater tanks \nPiped Water Sub-Grant (UgIFT Construction of piped water scheme component) at Adyaka sub-county \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}]], "page": 13, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n6.1.1 Positive observations \nI noted the following areas where management had commendable performance; \noe I noted that all budgeted funds were warranted and consumed. \nI noted that all the 5 (100%) of the projects in the water grant work plan were in e \nthe approved five-year development plan. \noe I noted that 5 out of 5 (100%) projects in the approved work plan were in the indicative list of capital investments. \noe I reviewed of documents revealed that the entity undertook desk and field appraisals for all 5 projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \no My review of procurement file revealed no procurement anomalies. \nI noted all expenditure relating to the focus area were accounted for. oe \ne I noted that all 5 water facilities were constructed on land that had proof of", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}]], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ownership.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe I noted that all of the 4 installations had functional water user committees to \nensure local ownership and long-term usage of the facilities. \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 \ninvestment servicing costs was over allocated by UGX. 28,981,928(14%) under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component). \nIn addition, the District allocation to rehabilitation of water facilities was under oe \nallocated by UGX.18,613,655 (15%) under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix 3 \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the budgeting amounts are availed to them by Ministry of water which they have no control over. \nRecommendation \nI advise the Accounting Officer to harmonise with Ministry of Water the budgeted figures to ensure that Rural Water Supply and Sanitation Conditional Grant Budget guidelines are followed \n6.1.2.2 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \no Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the o \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer ensure that the use of GI pipes and concrete on rehabilitated boreholes and newly drilled boreholes is discontinued. \nI noted that the construction of Adyaka piped water scheme did not have its oe \ndesigns approved by the Ministry of Water and Environment \nAs a result, the project may not meet the minimum standards required by the MoWE. \nThe Accounting Officer attributed this to delayed feedback from the MoWE after their submission of project design. \nRecommendation \nI advised the Accounting Officer to follow up the matter with Ministry of Water and Environment to ensure that project designs are approved by the ministry to ensure project quality. \n6.1.2.3 \nSpecial Consideration of Seed Schools and Health Centres \nSection 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that none out of the 3 (100%) ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed in the below. \nSN UGIFT Project Water source Community (name) and \nAudit Conclusion place and \naccessibility to water s \nstatus \nstatus \n> Construction of Water Source Ayami S/C, there is access to Water source is required staff house at not provided for existing water source which is as the existing one is Alik H/C III \nshared by the community \nnot sufficent.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction Of Water Source Agweng S/C, there is access to Water source is required Barlonyo H/C not provided for existing water source which is as the existing one is II \nshared by the community \nnot sufficent. \n3, Construction of Water Source Ogur S/C, the School is still Water source has to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I advised the Accounting Officer to engage with the water department to ensure that utmost priority is given to UGIFT projects within the subsequent year. 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. As such, GoU introduced the UGiIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. Lira District received UGX. 1,395,709,665, out of UGX. 1,485,709,665 budgeted to the implement the programme. The following activities were undertaken; SN Activity \u2018\\| Planned quantity Actual quantity TREE \\| I TST EEE BEER \u2018Alik Construction of staff house at health III 1 EEE center ELTERNTEIL qi \\| 1 \\| I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; 6.2.1 Positive observations I noted the following areas where management had commendable performance; A comparison of UGIFT activities implemented with the Annual work plan and budget oe revealed that all UGIFT activities were budgeted for. I noted that the entity did not have projects above 200m. \u00b0 \u00b0 I noted that all expenditure vouchers were accounted for. \u00b0 A review of expenditure vouchers did not reveal non-deduction of WHT from payments made to Contractors of UGIFT projects. oe I noted the entity prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. The status reported in the monitoring reports was in line with what was observed during the audit inspection. oe I noted that the UGIFT project was implemented on titled land. 6.2.2 Areas of Improvement I noted the following areas were the District needs improvement; Under funding resulted in partial/non-implementation of the following key activities; Construction of staff house at Alik HC III e As a result, health services were delayed to the intended beneficiaries. The Accounting Officer explained that this was due to underfunding to the district by the Ministry. Recommendation I advised the Accounting Officer to liaise with the MoFPED to ensure that budgeted for funds are revoted and further prioritize and rollover the affected activity to the subsequent year for full implementation. 6.2.2.2 Inspection of water Grant activities I conducted physical inspections of one (01) UGIFT projects implemented at UGX.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Projects worth UGX,672,303,302 were all screened for likely environmental and social \u00a9 \nimpacts and had environment & social management. \nAreview of the budget allocations of Education Development grant revealed that e \nthe allocation was consistent with the guidelines. \noe I sampled five (05) activities with a total expenditure of UGX. 151,092,864 to ascertain the extent of service delivery in regard and works were satisfactorily", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that Project Management Committees and Procurement Committees o \nof all projects implemented sought guidance from the district specialists for contracts. \noe I noted that no funds were spent on activities outside approved Education Development grant work plan. \nI observed that proper procurement records were being maintained for all the oe", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe I noted that all 10 Projects which could result in environment and social risks/impacts had contracts worth UGX. 672,303,302 signed a Particular condition of contract clause. \noe I noted that for all 10 Projects/programs worth UGX 672,303,302, contract managers were appointed from user groups or sector specialists. \nI noted the projects were monitored and evaluated. \noe \nI noted that all payment certificates worth UGX.671,829,000 were reviewed and oe \ncertified by the Internal Auditor. \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": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}, [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Selection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset \nof education facilities and their condition to ensure informed \nRecommendation \nI advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}, [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}], [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 20, "level": 2}}, {"headings_1": {"content": "a)", "page": 19, "level": 2}}], "page": 20, "document_name": "Lira 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.723,913,396 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 20, "level": 2}}, {"headings_1": {"content": "a)", "page": 19, "level": 2}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "b)", "page": 20, "level": 2}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of UGX.723,913,395 released, UGX.709,662,500 had been spent by the end of the year, resulting in an under absorption of UGX. 14,250,895, as indicated in the table below; \n\\|", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "b)", "page": 20, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "b)", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "metadata": {"headings": [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under absorption of released funds negatively affected implementation and service delivery since planned activities were not implemented. \nThe Accounting Officer attributed it to delays in funding and project implementation which couldn\u2019t allow for timely utilization of funds \nRecommendation \nI advised the Accounting Officer to engage the relevant authorities and ensure that processes are streamlined to ensure effective implementation of projects to enhance service delivery. \n6.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Lira 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. \nLira District received UGX.157,240,000, out of UGX.157,240,075 budgeted (100%) \n6.4.1 Positive observations \nI noted the following areas where management had commendable performance; \no I noted that out of the total program receipts of UGX. 157,240,000, UGX. 156,761,243 (99.7%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 478,757 (0.3%). \ne IT reviewed the expenditure vouchers and revealed that the district spent Micro Scale Irrigation funds on eligible activities. \nA review of the procurements undertaken revealed that the district complied with the oe \nselection criteria for the lowest priced technically responsive bid. \noe I noted that the district had not yet supplied irrigation equipment to farmers since Lira DLG was at inception level. \no I reviewed of the district budget and departmental work plans and revealed no variances between the budgeted amount and the required program percentage allocation for capital development and complementary category. \n6.4.1.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n6.4.2 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}, [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.4.2.1Planning", "metadata": {"headings": [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}], "page": 21, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \ne The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \n\u00b0o The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \no The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 \nof local \n221001 and 281504 \nAs a result, this may lead to funds being used for other activities other than those they were mean for. The Accounting Officer explained that the charged codes provided in the guideline were not yet activated in the IFMIS during warranting period hence the use of code (227001).", "metadata": {"headings": [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}], [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}], [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}]], "page": 21, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoFPED to ensure the correct codes for expenditure are activated on the IFMS system. \n6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 1 irrigation project with a total expenditure of UGX. 24,761,434 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; \nSN Activity Details of findings Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}]], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| (Time, Quality, \nQuantity, Cost and \n\\| \u2014", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation(s)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 res e One solar panel say I advised the had been i Accounting Officer to demonstration site at Agali knocked off by follow up the matter to wind and ensure that destroyed, demonstration site is Contractor: , e Sprinklers are not properly managed and J-VALE SERVICES functional serving its purpose. (U) LIMITED \u00a9 Demonstration garden is over Contract grown amount:UGX. e The water point for connection of 24,761,434 drip lines to gardens were Amount paid to instead located at the \\_sub-county inspection date: office and staff UGX.24,761,434 houses there was no visible demonstration garden in place e The intended beneficiary Mr failed to manage the Demo-site at Agali sub county and the Office of the Chief Administrative Officer had directed the District Agricultural Engineer to take over the management of demo-site. Currently the solar panel had been fixed, sprinklers repaired and the demo-site cleared and tomatoes planted OTHER INFORMATION The 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. In 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. MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under 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 Lira District. The 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 considered material if, individually or in the aggregate, they", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the I determine those that information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 24, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PRF totalling to UGX.5,800,000,000 was transferred to 58 SACCOs with evidence of submission of attestation forms to the Secretariat that confirmed that they were formed in accordance with the issued the guidelines. \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets. \nAll the 10 SACCOs sampled were registered under the Cooperative Societies Act to ensure the legality of the SACCOs. \nPDM HLG core implementation team was in existence and functional, which ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nTraining of Master trainers was carried out ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nTraining of ToTs and Core PDM implementation teams at HLG level was carried out hence ensuring increased community mobilization. \nTraining of train local experts was carried out which increased mobilisation and appropriate use of PRF by households and enterprise groups. \nTraining households and enterprise group leaders was carried out which increased socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nAll beneficiaries/households received PRF of UGX.1,000,000 per the PDM Implementation guideline. This ensured achievement of the PDM goals. \nAll 186 Enterprise groups in the 10 sampled SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nHouseholds implemented projects that were agreed from within their SACCOs and enterprise groups. \nThe HLG Core Implementation team was fully constituted as per the guideline. I further observed that quarterly performance reports were prepared as evidence of functionality. \nI observed that in all the 10 sampled Parishes, training of households and enterprise group leaders was carried out. \nI noted that all the 10 sampled SACCOs were registered under the Cooperative Societies Act. \nAll the 184 Enterprise groups in 10 PDM SACCOs sampled were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nAll 10 sampled SACCOs had a PDM member registers/ updated PDM member \n7.1.3 Planning and Budget Performance \nI reviewed Lira District approved work plan and budget for PDM activities and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 26, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7:1.3:1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through - \ntheir respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the Sub counties and town council. \nFailure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that this was an oversight for not aligning the district budget to PDM.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 27, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}], "page": 27, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n7.1.3.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}]], "page": 27, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.3.3 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nInoted that 3 PDM SACCOs had disbursed UGX. 88,000,000(8%) out of the PRF oe \nreceived of UGX. 1,117,840,320 leaving UGX. 1,029,840,320 (92%) undisbursed. Details are in the Appendix 5. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that by the end of the FY 2022-2023, few beneficiaries had accessed PRF due to delayed training of the core implementation team by the PDM secretariat. However, all the funds had now been disbursed. \nRecommendation \nI advised the Accounting Officer to closely monitor implementation of PDM activities to ensure this timely implementation. \n7.1.3.4 Exclusion of Parish/Wards in the PDM \nParagraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for \nWiodyek Parish not included \\| \nAs a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nAccording to a letter dated 2\" August 2023 from Accounting Officer to the permanent Secretary MoLG, these were new parishes had subsequently been gazetted by the Electoral Commission and were all active in Parish Development Model Financial Inclusion System (PDM-FIS). \nThe Accounting Officer explained that this was due to non-recognition of these parishes by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 28, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoFPED to ensure that these gazetted parishes in the district are fully funded.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7.1.4 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer oe \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises 7 members of the \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}]], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Structure", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 30, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n1, Parish \nI reviewed the operations of the PDC in the 10 I advised the Accounting Officer to Development \nsampled PDM SACCOS, and noted the following; ensure Parishes prepare parish Committees \npriorities and action plans. \n(PDC) \n3 PDCs of the 10 sampled SACCOs did not e \nprepare parish priorities and action plans for the FY 2022/2023. For those that developed. 9 of the 10 sampled PDCs did not prepare e \nthe parish 5 year plan. \nThis may lead to failure to mobilize the community, identify development priorities, and monitor resource utilization thus \nundermining the objectives of the PDM. \nThe Accounting Officer explained that this was \nan oversight due to overwhelming PDM \nactivities within a very short time. However \nmanagement had directed Parish chiefs to \nensure that parish priorities and plans are \nprepared for the ensuing financial year. \n2; SACCO \ne The 10 Sampled SACCOs did not have I advised the Accounting Officer to Committees and \nfunctional supervisory, Production, ensure that more training is done to Sub Committees \nMarketing, Business Development services, ensure that SACCOs are sensitized on Finance and investment sub-Committees. \nThe Accounting Officer explained that the lack of sub-committees was due to training gaps on the formation and necessity of these sub-committees. \nthe importance af these subcommittees. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 30, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \noe 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; \nSN Nature of training Observations \nRecommendation \n", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 31, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the ToTs \nThe training of trainers was carried out I advised the Accounting Officer to and Core PDM on 14/4/2021 after funds were ensure consolidated reports are Implementation \nreleased to PDM SACCOs on prepared and submitted, and also to Teams at HLG level 29/6/2021. \nengage MoFPED for more funding e The consolidated report was not towards PDM activities. prepared/was not submitted to the \nPDM National Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 31, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed training could lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \nThe Accounting Officer explained that the \ndelayed training was due to lack of funds to \nconduct the training. \n2s Training of Local e Although the Accounting Officer I advised the Accounting Officer to Experts \nstated training of local experts was engage MoFPED for more funding done, I was not availed with towards PDM activities. \nattendance sheets and training \nreports to ascertain the trainings", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 31, "document_name": "Lira 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 formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation registration \n", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 32, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All 10 sampled SACCOs were not licensed ol I advised the Accounting SACCOs Under the take on the business of lending under Officer to sensitize the Microfinance \nMicrofinance Institutions money lenders act SACCOs to ensure that they Institutions Money as detailed in Appendix 6. \nare all duly registered in Lenders Act 2016 \naccordance with the Act. \nAs a result, enforcement of recovery of PRF \nfrom beneficiaries by the PDM SACCOs may In addition, the Accounting be legally challenged leading to loss of funds. Officer should engage the Irregularities in registration of PDM SACCOs PDM Secretariat on how to operationalize \nthis and Enterprise Groups could lead to loss of \nrequirement.", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 32, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.1.7 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish 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 \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 33, "document_name": "Lira 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. \nEach 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. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 33, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of All 58 parishes did not carry out wealth I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 33, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation of flagship projects contrary to the Officer to engage with the Prioritized/Flagship guidelines. \nPDM secretariat to ensure Projects \ne The 10 sampled parishes selected harmonization of the flagship flagship projects that were projects to be implemented at inconsistent with the LG selected \nhousehold level in order to priority commodities. \ne All 184 farmer enterprises/households achieve the full benefits of the implemented projects that were not PDM strategy. \nfrom the priority commodity list. \nDetails are in Appendix 8. \nFailure to select and implement prioritized projects could undermine achievement of the pillar objectives. \nThe Accounting Officer explained that this was attributed to the discrepancies in the users hand book for parish revolving fund under PDM pillar 3- Financial Inclusion and the guidelines to select prioritized projects specific to the entity. \nInsurance Policy for e Nine (09) sampled PRF beneficiaries I advised the Accounting Farming Enterprises \nwho carried out farming enterprises in Officer to engage the PDM three (03) PDM SACCOs did not Secretariat for proper guidance obtain agricultural insurance policies \non this and have farming from UAIS. \nenterprises attain insurance Lack of recourse in form of insurance policies. \nwill expose the farming enterprises to \nthe adverse effects of climate change \nand may result into failure to recover \nthe loan funds. \nThe Accounting Officer explained that all \nthe PDM beneficiaries did not obtain \nAgricultural insurance policy because it \nis not embedded in the PDM-IS, \nhowever management would seek for \nmore guidance from PDM secretariat. \nOperation of the Paragraph 3.0 of the Users Handbook I advised the Accounting SACCO \nBank for the PRF Under PDM Pillar 3 - Officer to always adhere to the \nThe Accounting Officer explained that these were funds that were transferred \nto all SACCOs in financial year 2021- 2022 so that the funds were not \nreturned back to the treasury. \nJohn F.S. Muwanga ORIGINAL Copy AUDITOR GENERAL \n20 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 34, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1(a): Performance of Local revenue \nNo Source \nApproved budget Actual Collections Variance \n\\| \nTax Revenues \nfb: \nLocal Services Tax \n95,744,000 98,059,000 -2,315,000 Land fees \n3,050,000,000 160,792,500 2,889,207,500 Business Licenses 5,500,000 5,500,000 0 Other tax revenues \n= \nNon-Tax Revenues 3,151,244,000 264,351,500 2,886,892,500 Other Property income \\| 0 Dividends \n0 \n\\| \n\\| Rent 5,000,000 3,000,000 2,000,000 Sale of goods and services 27,856,000 7,291,000 20,565,000 Administrative fees and licenses 214,736,376 132,504,800 82,231,576 \\| Miscellaneous Revenue 220,000,000 7,933,400 212,066,600 Total Revenue 3,618,836,376 415,080,700 3,203,755,676 \nAppendix 1(b) \n8 Budget Output name Activity \nPurpose of the unimplemented activity", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}, [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approved", "metadata": {"headings": [{"headings_0": {"content": "Approved", "page": 36, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ln \\_\\| \\| Budget \\| Administrative and Support S", "metadata": {"headings": [{"headings_0": {"content": "Approved", "page": 36, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services nn", "metadata": {"headings": [{"headings_0": {"content": "Services nn", "page": 36, "level": 1}}, {"headings_1": {"content": "Approved", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "metadata": {"headings": [{"headings_0": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}, {"headings_1": {"content": "Services nn", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To Acquire furniture for the district \\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}, {"headings_1": {"content": "Services nn", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,650,000", "metadata": {"headings": [{"headings_0": {"content": "16,650,000", "page": 36, "level": 5}}, {"headings_1": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ \\| \nand \nLight ICT hardware - Acquisition Transfer to Other Government", "metadata": {"headings": [{"headings_0": {"content": "16,650,000", "page": 36, "level": 5}}, {"headings_1": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}, [{"headings_0": {"content": "16,650,000", "page": 36, "level": 5}}, {"headings_1": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Units", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 36, "level": 2}}, {"headings_1": {"content": "16,650,000", "page": 36, "level": 5}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| To cater for service delivery at lower level", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 36, "level": 2}}, {"headings_1": {"content": "16,650,000", "page": 36, "level": 5}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48,500,000", "metadata": {"headings": [{"headings_0": {"content": "48,500,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Units", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capacity Ic Strengthening administrative units \\|", "metadata": {"headings": [{"headings_0": {"content": "48,500,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Units", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Consultanc Services", "metadata": {"headings": [{"headings_0": {"content": "| Consultanc Services", "page": 36, "level": 1}}, {"headings_1": {"content": "48,500,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| Consultanc Services", "page": 36, "level": 1}}, {"headings_1": {"content": "48,500,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "250,000,000", "metadata": {"headings": [{"headings_0": {"content": "250,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "| Consultanc Services", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "250,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "| Consultanc Services", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Light -", "metadata": {"headings": [{"headings_0": {"content": "Light -", "page": 36, "level": 2}}, {"headings_1": {"content": "250,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vehicles", "metadata": {"headings": [{"headings_0": {"content": "Vehicles", "page": 36, "level": 2}}, {"headings_1": {"content": "Light -", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 36, "level": 1}}, {"headings_1": {"content": "Vehicles", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTo purchase a vehicle for better monitoring of", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 36, "level": 1}}, {"headings_1": {"content": "Vehicles", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000,000", "metadata": {"headings": [{"headings_0": {"content": "400,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "government projects \nCompliance Lubricants Oils i. \nand Enforcement Services \\_ Fuel,", "metadata": {"headings": [{"headings_0": {"content": "400,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 36, "level": 1}}, [{"headings_0": {"content": "400,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 36, "level": 1}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 36, "level": 8}}, {"headings_1": {"content": "400,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49,596,000", "metadata": {"headings": [{"headings_0": {"content": "49,596,000", "page": 36, "level": 3}}, {"headings_1": {"content": "and", "page": 36, "level": 8}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n= \n\\| Travel inland \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "49,596,000", "page": 36, "level": 3}}, {"headings_1": {"content": "and", "page": 36, "level": 8}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 80,404,000", "metadata": {"headings": [{"headings_0": {"content": "| 80,404,000", "page": 36, "level": 3}}, {"headings_1": {"content": "49,596,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Development and Management o of Maintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "| 80,404,000", "page": 36, "level": 3}}, {"headings_1": {"content": "49,596,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lineal Audit and", "metadata": {"headings": [{"headings_0": {"content": "Lineal Audit and", "page": 36, "level": 2}}, {"headings_1": {"content": "| 80,404,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Controls \nDev peuclonniesit and Travel \n\\_ \\| inland : \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}, [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}], [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "29,197,000", "metadata": {"headings": [{"headings_0": {"content": "29,197,000", "page": 36, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Operationalization of im", "metadata": {"headings": [{"headings_0": {"content": "Operationalization of im", "page": 36, "level": 1}}, {"headings_1": {"content": "29,197,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Travel inland \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "Operationalization of im", "page": 36, "level": 1}}, {"headings_1": {"content": "29,197,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LH uman Resource System \n33 \nFinance and Accounting Light Vehicles \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}, [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}], [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition \nTo purchase a vehicle for finance department", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "200,000,000", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| \n\\| Human Resource Management \nWelfare and Entertainment \\| \n\\| Inspection and Monitoring Boards, Committees and Council Allowances", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}, [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}], [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "69,880,000", "metadata": {"headings": [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "id \n\\_ \nTravel inland \nnn \non \n\\| \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,573,000", "metadata": {"headings": [{"headings_0": {"content": "25,573,000", "page": 37, "level": 3}}, {"headings_1": {"content": "69,880,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n\\| Workshops, Meetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "25,573,000", "page": 37, "level": 3}}, {"headings_1": {"content": "69,880,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "25,573,000", "page": 37, "level": 3}}, {"headings_1": {"content": "69,880,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49,140,000", "metadata": {"headings": [{"headings_0": {"content": "49,140,000", "page": 37, "level": 3}}, {"headings_1": {"content": "25,573,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn \n\\| \n\u201a Planning and Budgeting services Furniture and Fittings Acquisition \\| \n15,504,000 \\_", "metadata": {"headings": [{"headings_0": {"content": "49,140,000", "page": 37, "level": 3}}, {"headings_1": {"content": "25,573,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "49,140,000", "page": 37, "level": 3}}, {"headings_1": {"content": "25,573,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEE", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Information and Communication Technology \n\\| \nSupplies. a \n\\_\\| \nLitigation and related expenses", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ce Poe", "metadata": {"headings": [{"headings_0": {"content": "ce Poe", "page": 37, "level": 3}}, {"headings_1": {"content": "BEE", "page": 37, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Transport Equipment \n\\_\\_\\_\\_\\| \n. \nEEE: Travel inland \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "ce Poe", "page": 37, "level": 3}}, {"headings_1": {"content": "BEE", "page": 37, "level": 1}}, [{"headings_0": {"content": "ce Poe", "page": 37, "level": 3}}, {"headings_1": {"content": "BEE", "page": 37, "level": 1}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "97,920,000", "metadata": {"headings": [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nku \n\\| \n' Public Service Performance Incapacity benefits (Employees)", "metadata": {"headings": [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}, [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}], [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "97,920,000", "page": 37, "level": 5}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i management \n\\| \nLight ICT hardware \u2014 Acquisition", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "97,920,000", "page": 37, "level": 5}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fF 2,000,000", "metadata": {"headings": [{"headings_0": {"content": "fF 2,000,000", "page": 37, "level": 4}}, {"headings_1": {"content": "20,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_Litigation and related expenses", "metadata": {"headings": [{"headings_0": {"content": "fF 2,000,000", "page": 37, "level": 4}}, {"headings_1": {"content": "20,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "fF 2,000,000", "page": 37, "level": 4}}, {"headings_1": {"content": "20,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nenn TEE", "metadata": {"headings": [{"headings_0": {"content": "nenn TEE", "page": 37, "level": 1}}, {"headings_1": {"content": "fF 2,000,000", "page": 37, "level": 4}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n. \nnn \nMaintenance - Transport Equipment For maintenance of district vehicles", "metadata": {"headings": [{"headings_0": {"content": "nenn TEE", "page": 37, "level": 1}}, {"headings_1": {"content": "fF 2,000,000", "page": 37, "level": 4}}, [{"headings_0": {"content": "nenn TEE", "page": 37, "level": 1}}, {"headings_1": {"content": "fF 2,000,000", "page": 37, "level": 4}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "41,000,000", "metadata": {"headings": [{"headings_0": {"content": "41,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "nenn TEE", "page": 37, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1(b): Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "41,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "nenn TEE", "page": 37, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programe name", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity not implemented \nAmount (UGX) Purpose of the \nunimplemented \\| \n\\| \nactivity \nBr GRO-INDUSTRIALIZATION TE eR \nSeana ee \nERSEUTETTE \nMaintenance Transport Equipment \\|", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 2,000,000 Funds were for \u2014", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "r inland \\| allowances on activities \nTravel \\| 43,400,000 . \na \n\\| \nWorkshops, Meetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,000,000 tS", "metadata": {"headings": [{"headings_0": {"content": "10,000,000 tS", "page": 37, "level": 3}}, {"headings_1": {"content": "Programe name", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| MOBILIZATION AND MINDSET \\| \nCOMMUNITY \nInformation and Communication Technology Services.", "metadata": {"headings": [{"headings_0": {"content": "10,000,000 tS", "page": 37, "level": 3}}, {"headings_1": {"content": "Programe name", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,480,748", "metadata": {"headings": [{"headings_0": {"content": "1,480,748", "page": 37, "level": 3}}, {"headings_1": {"content": "10,000,000 tS", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 37, "level": 2}}, {"headings_1": {"content": "1,480,748", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| CHANGE \nMaintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 37, "level": 2}}, {"headings_1": {"content": "1,480,748", "page": 37, "level": 3}}, [{"headings_0": {"content": "ee", "page": 37, "level": 2}}, {"headings_1": {"content": "1,480,748", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,689,990", "metadata": {"headings": [{"headings_0": {"content": "1,689,990", "page": 37, "level": 3}}, {"headings_1": {"content": "ee", "page": 37, "level": 2}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| \nPrinting, Stationery, Photocopying and Binding", "metadata": {"headings": [{"headings_0": {"content": "1,689,990", "page": 37, "level": 3}}, {"headings_1": {"content": "ee", "page": 37, "level": 2}}, [{"headings_0": {"content": "1,689,990", "page": 37, "level": 3}}, {"headings_1": {"content": "ee", "page": 37, "level": 2}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "740,000", "metadata": {"headings": [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \\| \\| \\\\ i \\\\ \u2018 \\\\ \nTravel inland 409,607 \n34 \nr Welfare and Entertainment \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}, [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}], [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,210,607", "metadata": {"headings": [{"headings_0": {"content": "1,210,607", "page": 38, "level": 3}}, {"headings_1": {"content": "740,000", "page": 37, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Workshops, Meetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "1,210,607", "page": 38, "level": 3}}, {"headings_1": {"content": "740,000", "page": 37, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "516,853", "metadata": {"headings": [{"headings_0": {"content": "516,853", "page": 38, "level": 3}}, {"headings_1": {"content": "1,210,607", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HUMAN CAPITAL DEVELOPMENT Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "516,853", "page": 38, "level": 3}}, {"headings_1": {"content": "1,210,607", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14,328,733", "metadata": {"headings": [{"headings_0": {"content": "14,328,733", "page": 38, "level": 3}}, {"headings_1": {"content": "516,853", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nallowances) \nBank Charges and other Bank related costs \n\\| \nEnvironment Impact Assessment for Capital Works", "metadata": {"headings": [{"headings_0": {"content": "14,328,733", "page": 38, "level": 3}}, {"headings_1": {"content": "516,853", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "60,000", "metadata": {"headings": [{"headings_0": {"content": "60,000", "page": 38, "level": 3}}, {"headings_1": {"content": "14,328,733", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 5,000,000 To minimize environmental \ndegradation in the \\| district \nFurniture ) \\| and Fittings - Acquisition \n\\| \nGeneral Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "60,000", "page": 38, "level": 3}}, {"headings_1": {"content": "14,328,733", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SSS", "metadata": {"headings": [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Information and Communication Technology Services. \\| \nInformation and Communication Technology Supplies. \\| \nMonitoring and Supervision of capital work \nPrinting, Stationery, Photocopying and Binding Travel inland \nWorkshops, Meetings and Seminars \nINTEGRATED TRANSPORT INFRASTRUCTURE \\| \nMembership dues and Subscription fees.", "metadata": {"headings": [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}, [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}], [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}], [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}]], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| AND SERVICES", "metadata": {"headings": [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads and Bridges - Acquisition \nSmall Office Equipment \n\\| \nTransfer to Other Government Units \n73,000,000 To assess whether works implements are as per the BOQs and of the right quality and standard. \n1,000,003 \n162,243,427 Funds were for allowances on activities 82,996,608 Training and reskilling staff to enhance service delivery \n41,222,402 Improvement of roads \n\\| \nand bridges \n999,000\\} s\u2014(\u2018is\u2014sSY 20,210,241 To improve service delivery at lower-level \nRe administrative units \\| \nE PUBLIC SECTOR TRANSFORMATION Gratuity 2 \nAppendix 1(C): Performance of External Assistance", "metadata": {"headings": [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}, [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}]], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Programme", "metadata": {"headings": [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount Activities not implemented not \nwarrant \ned \nPurpose of the unimplemented activity \n: \\| \nAllowances (Incl. Casuals, Temporary, \nFunds were for allowances on activities \nsitting allowances) a \u201a96 \\| Fuel, Lubricants and Oils \n\\| Information \u2014 and Communication Technology Services. \\| Printing, Stationery, Photocopying and \\|", "metadata": {"headings": [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}, [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 7 \nTravel inland \nAllowances to conduct activities under the health and education \n\\| Workshops, Meetings and Seminars \ndepartment to improve service delivery", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}, [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training and reskilling staff to enhance service delivery", "metadata": {"headings": [{"headings_0": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}, {"headings_1": {"content": "Binding", "page": 39, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ogramme u \n~~ \\| Warrants", "metadata": {"headings": [{"headings_0": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}, {"headings_1": {"content": "Binding", "page": 39, "level": 2}}, [{"headings_0": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}, {"headings_1": {"content": "Binding", "page": 39, "level": 2}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pr:", "metadata": {"headings": [{"headings_0": {"content": "Pr:", "page": 39, "level": 11}}, {"headings_1": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not Activities affected by the under utilization", "metadata": {"headings": [{"headings_0": {"content": "Pr:", "page": 39, "level": 11}}, {"headings_1": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilized", "metadata": {"headings": [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| AGRO- General Staff Salaries \nD-INDUSTRIALIZATION 338,9 7 \n16 ; ;", "metadata": {"headings": [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}, [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}], [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13000 Allowances (Incl. Casuals, Temporary, sitting allowances) \\_ \n\\_\\_ \n36 \nReason for the underutilization of warrants \nEu = SEE EEE neun .", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eae ;", "metadata": {"headings": [{"headings_0": {"content": "eae ;", "page": 40, "level": 3}}, {"headings_1": {"content": "EEE", "page": 39, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Welfare and Entertainment \n865 Property Management Expenses 2,150,000 Travel inland \n\\|", "metadata": {"headings": [{"headings_0": {"content": "eae ;", "page": 40, "level": 3}}, {"headings_1": {"content": "EEE", "page": 39, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 40, "level": 4}}, {"headings_1": {"content": "eae ;", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Transport Equipment \n1,700. Advertising and Public Relations \\| \n\\| oe 265 Agricultural Supplies and Services \\| \n\\| \\| Other", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 40, "level": 4}}, {"headings_1": {"content": "eae ;", "page": 40, "level": 3}}, [{"headings_0": {"content": "nn", "page": 40, "level": 4}}, {"headings_1": {"content": "eae ;", "page": 40, "level": 3}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n477,132 Structures - Acquisition \n[NATURAL RESOURCES, 8,913,607 General Staff Salaries \n\\| Failure to obtain clearance to recruit from MoPS ENVIRONMENT, CLIMATE \n\\| \nCHANGE, LAND AND WATER \ni i MANAGEMENT \n\\| 7,000 \nFurniture and Fittings - Acquisition PRIVATE SECTOR \\| \n4,656,581 General Salaries", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}, [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}], [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}], [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Staff", "metadata": {"headings": [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTravel inland INTEGRATED TRANSPORT \\| 30,080,000 \nGeneral Staff Salaries \nINFRASTRUCTURE AND \nSERVICES", "metadata": {"headings": [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}, [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}], [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,810,041 |", "metadata": {"headings": [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff Salaries \n6,000,000 \n\\| Travel inland \nTransfer to Other Government Units HUMAN CAPITAL 3,524,355,258 General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}, [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}], [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}], [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "DEVELOPMENT", "page": 40, "level": 2}}, {"headings_1": {"content": "20,810,041 |", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 3,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 3,000,000", "page": 40, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT", "page": 40, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Allowances (Incl. Casuals, Temporary, sitting allowances) 78 6 Welfare and Entertainment \n214 \nLitigation and related expenses", "metadata": {"headings": [{"headings_0": {"content": "| 3,000,000", "page": 40, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT", "page": 40, "level": 2}}, [{"headings_0": {"content": "| 3,000,000", "page": 40, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,900", "metadata": {"headings": [{"headings_0": {"content": "4,900", "page": 40, "level": 3}}, {"headings_1": {"content": "| 3,000,000", "page": 40, "level": 1}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n) Property Management Expenses", "metadata": {"headings": [{"headings_0": {"content": "4,900", "page": 40, "level": 3}}, {"headings_1": {"content": "| 3,000,000", "page": 40, "level": 1}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "221,029", "metadata": {"headings": [{"headings_0": {"content": "221,029", "page": 40, "level": 3}}, {"headings_1": {"content": "4,900", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring and Supervision of capital work 273 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "221,029", "page": 40, "level": 3}}, {"headings_1": {"content": "4,900", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(7,603,303) Non-Residential Buln", "metadata": {"headings": [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sector Conditional Grant (Non-Wage) \n11,399,173 Other Structures - Acquisition \n\\| \n\\| \nFurniture and Fittings - Acquisition \n37 \n: \nFailure to obtain clearance to recruit from MoPS", "metadata": {"headings": [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}, [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}], [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}], [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nFailure to obtain clearance to recruit from MoPS \nFailure to obtain clearance to recruit from MoPS i \nFailure to obtain clearance to recruit from MoPS i", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}], [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eas", "metadata": {"headings": [{"headings_0": {"content": "eas", "page": 40, "level": 4}}, {"headings_1": {"content": "\u201c|", "page": 40, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12,848,530 \\| Non-Residential Buildings- Improvement \nRB General Staff Salaries \nFailure to obtain clearance to recruit from MoPS :", "metadata": {"headings": [{"headings_0": {"content": "eas", "page": 40, "level": 4}}, {"headings_1": {"content": "\u201c|", "page": 40, "level": 2}}, [{"headings_0": {"content": "eas", "page": 40, "level": 4}}, {"headings_1": {"content": "\u201c|", "page": 40, "level": 2}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,538,371 Temporary, |", "metadata": {"headings": [{"headings_0": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}, {"headings_1": {"content": "eas", "page": 40, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee Bank \\| Charges and other Bank related costs \n7 \ntn", "metadata": {"headings": [{"headings_0": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}, {"headings_1": {"content": "eas", "page": 40, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ene", "metadata": {"headings": [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| \n\\| \n48,870 i \nWater \n\\| \nMonitoring and Supervision of capital work \na \na \n\\| 210 Maintenance - Transport Equipment \n~~ PAS \\|", "metadata": {"headings": [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}, [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[\u2014 OO", "metadata": {"headings": [{"headings_0": {"content": "[\u2014 OO", "page": 41, "level": 2}}, {"headings_1": {"content": "ene", "page": 41, "level": 3}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "re a", "metadata": {"headings": [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Machinery & Equipment Other than Transport Equipment PT 25,000 \nMaintenance - Other Fixed Assets \n\\| \nL \n\u2014 ; 1,002 ao u \n(Non-Wage) \n- Sector Conditional Grant \n\\_ \n\\_\\| \n7 \"Sector Development Grant receEe \\| \n4,489,600 \\| Residential Buildings - Acquisition \nNon-Residential Buildings - Acquisition 5 \n;", "metadata": {"headings": [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}, [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Medical, Laboratory and Research & appliances - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}, {"headings_1": {"content": "re a", "page": 41, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PUBLIC SECTOR \\| 280,700 \\| \nTravel inland", "metadata": {"headings": [{"headings_0": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}, {"headings_1": {"content": "re a", "page": 41, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PT", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 41, "level": 1}}, {"headings_1": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n394,680,717", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 41, "level": 1}}, {"headings_1": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ls OO |", "metadata": {"headings": [{"headings_0": {"content": "Ls OO |", "page": 41, "level": 2}}, {"headings_1": {"content": "PT", "page": 41, "level": 1}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff Salaries SERED 9,000", "metadata": {"headings": [{"headings_0": {"content": "Ls OO |", "page": 41, "level": 2}}, {"headings_1": {"content": "PT", "page": 41, "level": 1}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PO ES", "metadata": {"headings": [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Workshops, Meetings and Seminars \n' \n200 \nPrinting, Stationery, Photocopying and Binding \\| ns \\|\\_ \n15,000 \nLitigation and related expenses \n\\| 737,311 Travel inland \ni \n; \n2,400 \nMaintenance - Transport Equipment \\\\ \nee \\_\\_\\_\\_\\_\\_1360,213,299 \\| Pension \nu \n62,440,496 Gratuity \n\\| \n7 \n\\| 8,202,375 \\| SalaryArrears Budgeting \nsites \nCOMMUNITY MOBILIZATION 1,060,425 General Staff Salaries \n38 \nu fe \nnd \nGOVERNANCE AND SECURITY 15,146,126 General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}, [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48,884,000", "metadata": {"headings": [{"headings_0": {"content": "48,884,000", "page": 42, "level": 2}}, {"headings_1": {"content": "| PO ES", "page": 41, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ex-Gratia for Political leaders. \n\\| \n\\_ \nTransfer to Other Government Units \n77311", "metadata": {"headings": [{"headings_0": {"content": "48,884,000", "page": 42, "level": 2}}, {"headings_1": {"content": "| PO ES", "page": 41, "level": 3}}, [{"headings_0": {"content": "48,884,000", "page": 42, "level": 2}}, {"headings_1": {"content": "| PO ES", "page": 41, "level": 3}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,266,743", "metadata": {"headings": [{"headings_0": {"content": "4,266,743", "page": 42, "level": 3}}, {"headings_1": {"content": "48,884,000", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Allowances (Incl. Casuals, Temporary, sitting allowances)", "metadata": {"headings": [{"headings_0": {"content": "4,266,743", "page": 42, "level": 3}}, {"headings_1": {"content": "48,884,000", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,000", "metadata": {"headings": [{"headings_0": {"content": "18,000", "page": 42, "level": 1}}, {"headings_1": {"content": "4,266,743", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Boards, Committees and Council Allowances \\|", "metadata": {"headings": [{"headings_0": {"content": "18,000", "page": 42, "level": 1}}, {"headings_1": {"content": "4,266,743", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,193", "metadata": {"headings": [{"headings_0": {"content": "1,193", "page": 42, "level": 1}}, {"headings_1": {"content": "18,000", "page": 42, "level": 1}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Welfare and Entertainment ee \\| \\| \n88,000 Travel inland \n\\| \n\\| \ni 62,340 \\| Maintenance - Transport Equipment DEVELOPMENT PLAN ~\u2014\\_\u2014\\|: 4,024,281 \nGeneral Staff Salaries \nIMPLEMENTATION \nI \nAllowances (Incl. Casuals, Temporary, sitting allowances) \\|", "metadata": {"headings": [{"headings_0": {"content": "1,193", "page": 42, "level": 1}}, {"headings_1": {"content": "18,000", "page": 42, "level": 1}}, [{"headings_0": {"content": "1,193", "page": 42, "level": 1}}, {"headings_1": {"content": "18,000", "page": 42, "level": 1}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "los", "metadata": {"headings": [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Travel inland \n52,548,347 General Staff Salaries \n\\| \n\\| 2,006 \\| \nTravel inland \n\u2018\\| 3,000,000 Maintenance Transport Equipment - \n4,195,591 General Staff Salaries [7,000,000 \n\\| \n5,006,610,081 \n\\_Appendix 1(e): Lack of performance indicators \nFailure to obtain clearance to recruit from MoPS", "metadata": {"headings": [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}, [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}], [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}], [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "se\"", "metadata": {"headings": [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to obtain clearance to recruit from \nFailure to obtain clearance to recruit from MoPS \n\\| No. \\| Programme Budget Budget Output Out-put Activities Audit comment on Audit \n\\| \nOutput budget indicators comment on Code ta rgets \\| 1.4 \\| Renov. specific Not", "metadata": {"headings": [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}, [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}], [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "metadata": {"headings": [{"headings_0": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}, {"headings_1": {"content": "se\"", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| development \\| Management Block Ajia PS of classrooms be at measure to \\| \n\\| \n\\| \ni \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}, {"headings_1": {"content": "se\"", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 2}}, {"headings_1": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "& \n; \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 2}}, {"headings_1": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}, [{"headings_0": {"content": "| | |", "page": 42, "level": 2}}, {"headings_1": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ne 6", "metadata": {"headings": [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 j \nrenovated is not stated \n100,000,000 Const. of 2-stance The specific number or \nNot indicated \\| \nDrain. Toilet Abunga \nmeasure of toilets to be", "metadata": {"headings": [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}, [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}], [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lili", "metadata": {"headings": [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PS constructed is not stated \n100,000,000 Const. of 2-stance The specific number or \nNot indicated Drain. Toilet Akangi PS \nmeasure of toilets to be \nconstructed is not stated \n44,173,000 \\| Const. of 4-stance The specific number or \nNot indicated \\| Drain. Toilet \nmeasure of \ntoilets to be \n39", "metadata": {"headings": [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}, [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}], [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}], [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ll Acutkumu PS", "metadata": {"headings": [{"headings_0": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}, {"headings_1": {"content": "lili", "page": 42, "level": 1}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed is not stated", "metadata": {"headings": [{"headings_0": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}, {"headings_1": {"content": "lili", "page": 42, "level": 1}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sd", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 Const. of 2-stance The specific number or \nNot indicated \n\\| \n\\| \nDrain.Toilet Alebere \nmeasure of toilets to be \nPS \nconstructed is not stated \n\\| \n\\| \n98,000,000.00 Renov. of 4 classroom The specific number or \nNot indicated \\| \n\\| Block at Aromo PS \nmeasure of classrooms to be \n: \n\\| \nrenovated is not stated \n\\| \n80,000,000.00 \\| Renov. of 3 classroom The specific number or \nNot indicated \n2 \nBlock at Abolet PS \nmeasure of classrooms to be \nrenovated is not stated \\| \n98,000,000.00 \\| Renov. of 4 classroom The specific number or \nNot indicated \n\\| Block at Atimikoma PS \nmeasure \nof classrooms to be renovated is not stated \n54,000,000.00 classroom \\| Renov. of 2 \nThe specific number or \nNot indicated \nBlock at Awirao PS \nmeasure of classrooms to be \nrenovated is not stated \n54,000,000 Renov.2 classroom The specific number or \nNot indicated \nBlock with offices at \nmeasure of classrooms to be \nAyito PS \nrenovated is not stated \nast \n12-Human Capital 320165 Primary Health care 326,000,000 Supply of Medical The specific number of \nNot indicated \nDevelopment services Equipment equipment to be supplied has not been stated", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}, [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}]], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "metadata": {"headings": [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transport District \n40,000,000 of culverts No, because the of Not indicated , \nInfrastructure And \nCommunity Access Road \nculverts to be supplied is not \n' Services i Maintenance stated u \nTotal \n\\_ es ei \ntee \nnd", "metadata": {"headings": [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}, [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}]], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 1(f) : Implementation of Outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Program Sub-program PIAP-out \nBudget Output Total Out-put Total No Number of fully \nexpenditure activities in implemented \ni \nUGX '000\u201d the out-put activities \n' 1 Human Capitd Education,Sports \\| Bu \\| \n. \n\\| \\| \\| Se \n1205010802-Basic Requirements nu \nand Assets and Facilities 1,637,314,465 \n10 \n\\| Management and skills \n\\| \nMinimum standards met by schools \nManagement \ni \nand training institutions \n40 \n\\| 2 \\| Agro-Industrialization Institutional 01041202-Farmers sensitised on Farmer mobilisation 88,629,849 4 \n4 \ni \n; \nStrengthening and productivity enhancement \nand \nsensitisation \n\\| \n\\| \n\\| \\| \\| Coordination technologies \n\\| \\| \n3 Human", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}]], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital E", "metadata": {"headings": [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Population Health, . ~ 1203011403-Reduced morbidity \nand Primary Health care 5,516,400,478 15 \\| 14 \\| \ni Development \nSafety and \nmortality due to HIV/AIDS, TB and services \n\\| \nManagement \nmalaria and other communicable diseases: \n\\| Integrated Transport Transport Asset 09040106-Community access & District Urban and 496,161,618 13 \n13 \n, \nInfrastructure And Management feeder roads constructed & Community Access \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L Services .", "metadata": {"headings": [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "maintained to facilitate market \nRoad Maintenance \naccess \n\\| \\| \n\\| Natural Resources, u Water Resources 06010108-Improved \nwater use and 1,423,221,456 \\| 28 27 \nPlanning \\| \n\\| \nEnvironment, Climate Management \nefficiency for increased productivity \nBudgeting services \n\u0131 \n\\| Change, Land And \nin water consumptive programmes \nWater \n(agro-industrialization, \n: \nmanufacturing, mineral \\| \\| \ndevelopment). \n\\| \n\"6 \\| Natural Resources, \nWater Resources 06010108-Improved water use Capacity 190,607,182 19 19 \nEnvironment, Climate Management \nChange, Land And \nefficiency for increased productivity Strengthening in water consumptive programmes \nWater \\| (agro-industrialization, \n\u2014\u2014\u2014 manufacturing, mineral development). \nne ee Te Se er \nAppendix 2(a): Utilization of wage per department \n\\| Department \u201e\\_\\_Approved Budget Supplementary Budget", "metadata": {"headings": [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}, [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Unspent", "metadata": {"headings": [{"headings_0": {"content": "Unspent", "page": 44, "level": 2}}, {"headings_1": {"content": "L Services .", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Balance", "metadata": {"headings": [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\_ \\| \\| 394,680,717 \\_ \\_ \\| \n\\| Administration 1,073,268,723 27,000,000 1,100,268,723 1,100,268,723 705,588,006 \\_ \nCommunity Based 101,972,400 \n101,972,400 101,972,400 100,911,975 1,060,425", "metadata": {"headings": [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}, [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}], [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education 13,134,703,791", "metadata": {"headings": [{"headings_0": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}, {"headings_1": {"content": "Balance", "page": 44, "level": 8}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Finance 111,720,658 \u201852,548,347 \n\\| \\|16426800", "metadata": {"headings": [{"headings_0": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}, {"headings_1": {"content": "Balance", "page": 44, "level": 8}}, [{"headings_0": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}, {"headings_1": {"content": "Balance", "page": 44, "level": 8}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|- 116426900 164,269,000", "metadata": {"headings": [{"headings_0": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}, {"headings_1": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n[Heath 4,346, 751,324", "metadata": {"headings": [{"headings_0": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}, {"headings_1": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "metadata": {"headings": [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n41 \nNatural Resources", "metadata": {"headings": [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}, [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "192,511,332 52,423,891 |", "metadata": {"headings": [{"headings_0": {"content": "192,511,332 52,423,891 |", "page": 45, "level": 3}}, {"headings_1": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "244,935,223 2 244,935,223 236,021,616 8,913,607. I \n\\| \nPlanning 67,130,000 67,130,000 67,130,000 63,105,719 4,024,281 Production and 1,337,621,365 446,762,723 1,784,384,088 1,784,384,087 338,908,607", "metadata": {"headings": [{"headings_0": {"content": "192,511,332 52,423,891 |", "page": 45, "level": 3}}, {"headings_1": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Marketin", "metadata": {"headings": [{"headings_0": {"content": "| Marketin", "page": 45, "level": 3}}, {"headings_1": {"content": "192,511,332 52,423,891 |", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 45, "level": 5}}, {"headings_1": {"content": "| Marketin", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \nRoads and 74,191,000 53,156,218 127,347,218 127,347,218 0 \\| \n\\_\\_ \n\\_ \nStatutory bodies \\| 191,255,000 \nZe \nTrade, Industry and 27,277,000", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 45, "level": 5}}, {"headings_1": {"content": "| Marketin", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27,277,000", "metadata": {"headings": [{"headings_0": {"content": "27,277,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Engineering", "page": 45, "level": 5}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Development", "metadata": {"headings": [{"headings_0": {"content": "Local Development", "page": 45, "level": 2}}, {"headings_1": {"content": "27,277,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Local Development", "page": 45, "level": 2}}, {"headings_1": {"content": "27,277,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 45, "level": 3}}, {"headings_1": {"content": "Local Development", "page": 45, "level": 2}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| 44,845,000 \\| 45,484,671 \\| 90,329,671", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 45, "level": 3}}, {"headings_1": {"content": "Local Development", "page": 45, "level": 2}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33,773,413_", "metadata": {"headings": [{"headings_0": {"content": "33,773,413_", "page": 45, "level": 3}}, {"headings_1": {"content": "Water", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nGrand Total \\| 20,418,806,935 1,922,840,814 22,341,647,749 17,889,395,530 4,452,252,216 \\_ \n1\u00b0 Appendix 3: \nIrregularities in allocation", "metadata": {"headings": [{"headings_0": {"content": "33,773,413_", "page": 45, "level": 3}}, {"headings_1": {"content": "Water", "page": 45, "level": 3}}, [{"headings_0": {"content": "33,773,413_", "page": 45, "level": 3}}, {"headings_1": {"content": "Water", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Descriptio Approv Ideal Actual \nExpenditure Expen Variance (%) Remarks \nn ed allocat budget s diture \ni \\| budget ion Allocati alloca (%) on (%) tion L", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}, [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}], [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%)", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 45, "level": 3}}, {"headings_1": {"content": "Category", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| (B) (6) (H)=( (D=(C-H) |", "metadata": {"headings": [{"headings_0": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}, {"headings_1": {"content": "(%)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}, {"headings_1": {"content": "(%)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "G/F)", "metadata": {"headings": [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i \n\\| \nRWSSG PCT \\| \\| \\_ \\_ \\| New that \ncapital developments \\| \nI Minimum of 116,000, \n51 4 \nActual budget allocation was lower by \n\\| includes and \nwater sanitation 65% 000 \n10% \n\\|", "metadata": {"headings": [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}, [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}], [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facilities", "metadata": {"headings": [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eam \nBe ae \n\\| \\| \n\\| \nRehabilitation of water facilities Maximum of 45,000,0 4 19 Ok \n\\| Investment servicing costs \nMaximum of 50,091,0 \n10% 32 10% \\| \nTotal RWSSG", "metadata": {"headings": [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}, [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ 211,091, \\| \n032 \\| \ni \n\\| 209,743,321 \\_ \n) \nActual Budget allocation was higher than the ideal allocation by 14% \nES", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Saige", "metadata": {"headings": [{"headings_0": {"content": "Saige", "page": 45, "level": 1}}, {"headings_1": {"content": "ed", "page": 45, "level": 1}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PWSG \u2014 PO", "metadata": {"headings": [{"headings_0": {"content": "Saige", "page": 45, "level": 1}}, {"headings_1": {"content": "ed", "page": 45, "level": 1}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| New capital developmentsthat Minimum of \n124,091, Min. 15 114,117,800 91 Ok \\| \n\\| \nincludes water and sanitation 85% 032 85% \nfacilities \n42 \n[Investment servicing costs \u2018\\| Maxim", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}, [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Max.", "metadata": {"headings": [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n15% \n\\| \nTotal PWSG \\| \n11,663,000 No budget provision \\| \nAppendix 4: Expenditure categories for the complimentary \nservices lumped on item code 227001 \nInvoice Number Payment EFT / Check Description \nDistribution \nDate ; Number \nAmount", "metadata": {"headings": [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}, [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "submission of report \\| 227001 600 and \n\\| \\| for quarter four \nPDN/JAN23/07 \n\\| 06/01/2023 I 3137828 \\| Request \nfor UGIFT funds to facilitate conducting advertisement and communication to \n227001 \\| 2,000,000 \nfarmers and bidders /suppliers for Q2. \n\\| \\| \n\\| \nPDN/JAN23/17 : 27/01/2023 \n3430712 Request for fund to facilitate Quarterly Review Meeting for Micro Scale Irrigation projects 227001", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}, [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "996,000", "metadata": {"headings": [{"headings_0": {"content": "996,000", "page": 46, "level": 3}}, {"headings_1": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| for quarter two", "metadata": {"headings": [{"headings_0": {"content": "996,000", "page": 46, "level": 3}}, {"headings_1": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, [{"headings_0": {"content": "996,000", "page": 46, "level": 3}}, {"headings_1": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDNNUND3/178 28/06/2023", "metadata": {"headings": [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6432988 Request for funds to facilitate travel to Police in Ogur to submit copies of vouchers under 227001 \n324,000 \\| \\| \\| \\| \\| \\| investigations \\| \nPDN/JUN23/25 \\| 15/06/2023 \\| \n5898921 Request for funds to facilitate design of license for irritrack software for micro scale \n\u0131 227001 700,000 \ni \\| irrigation. \\\\ \nPDN/MAY23/31 ~ \\| 17/05/2023. \\| \n5306808 Request for funds to", "metadata": {"headings": [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}, [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facilitate", "metadata": {"headings": [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "technical backstopping visits for farmers during micro scale 227001 \n5,058,000 \nPDN/MAY23/46 \\| 17/05/2023 \\| \\| \n\\| PDN/JUN23/154 28/06/2023 \n\\| \nirrigation projects for Q3. \n5304273 Request for funds to facilitate data collection of farmers practicing irrigation and actively 227001 \n3,267,000 \ninto agriculture production farmer group awareness. , \n5898921 \na \nRequest for UGIFT Microscale Irrigation Funds to facilitate registration for Engineering \n227001 1,200,000 \nRegistration Board, ERB fourth \n6438891 Request for Agri Ext. funds -travel inland to facilitate UgIFT irritract data collections and 227001 \n3,677,850 \ntraining by extension officers \nPDN/MAY23/70 17/05/2023 \n\\| 5299165 Request for \nfunds to facilitate test pumping of BOREHOLES at 2 identified demositesto \n227001 3,000,000 \nascertain its yield parameters prior to insallation for Q1.", "metadata": {"headings": [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee |", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 46, "level": 2}}, {"headings_1": {"content": "facilitate", "page": 46, "level": 8}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20/01/2023 \n3233863 Request for UGIFT Funds to facilitate 50 farmer field visit to phase 1 district for second \n227001 2,000,000 \nquarter", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 46, "level": 2}}, {"headings_1": {"content": "facilitate", "page": 46, "level": 8}}, [{"headings_0": {"content": "ee |", "page": 46, "level": 2}}, {"headings_1": {"content": "facilitate", "page": 46, "level": 8}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| /", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 46, "level": 3}}, {"headings_1": {"content": "ee |", "page": 46, "level": 2}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 20/01/2023", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 46, "level": 3}}, {"headings_1": {"content": "ee |", "page": 46, "level": 2}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 46, "level": 1}}, {"headings_1": {"content": "| /", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDN/JAN23/13 \n3233863 Request for UGIFT Funds to facilitate awareness meeting and training on Micro scale \n227001 3,705,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 46, "level": 1}}, {"headings_1": {"content": "| /", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Irrigation Project", "metadata": {"headings": [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDN/JUN234/156 \n\\| 28/06/2023 for 6435758 Requestfor funds to conduct political monitoring for projects in production depatrment \n227001 2,226,000 \nfirst quarter by Prdn.comm \\| \n\\| PDN/DEC22/62 \\| 28/12/2022 \\| Request for UGIFT funds to facilitate organising, documentation and submission of reports 227001 \n1,480,000 \n43 \ni \nPDN/JAN23/12 20/01/2023 3233863 \\| \nRequest for UGIFT Funds for identication and Data collection of farmers practicing \n227001 3,300,000 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}, [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "| Irrigation Project", "page": 46, "level": 4}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PON/DECZ2/06 2271372022 |", "metadata": {"headings": [{"headings_0": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation and actively into agriculture production, farmer group awareness and record expression of interest \n3092046 Request for funds to facilitate submission of progress report for Q2 \n227001 110,000 \\_ \n\\| PDN/MAY23/71 \\| 17/05/2023 \n5302603 Request for funds to facilitate Test Pumping of BOREHOLES at the 2 identified demo sites 227001", "metadata": {"headings": [{"headings_0": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}, [{"headings_0": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cheneaeie to ascertain its yield parameters prior to installation. \n\\| Eee \nPDN/MAY23/17 17/05/2023 \n5314639 Request for funds facilitate to \nmonitoring and evaluation of Micro scale irrigation projects 227001 2,825,000 \\| for quarter 3 \nPDN/DEC22/05 submission ) 22/12/2022 3101588 Request for funds to facilitate of progress report for Q2 \n227001 980,000 \\| \nPDN/JAN23.18 \n\\| 27/01/2023 ~ 3417146 \\| \nRequest for funds for conducting environmental and social safeguards at the selected \n227001 1,000,000 : \ndemo sites for quarter one \ni \n\\| ee 5872848 Request \n\\| PDN/JUN23/21 \nforUGIFT funds to facilitate Training on appropriate soil water conservation \\| 227001", "metadata": {"headings": [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,598,650", "metadata": {"headings": [{"headings_0": {"content": "1,598,650", "page": 47, "level": 3}}, {"headings_1": {"content": "3,000,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \n5 5 irrigation techniques", "metadata": {"headings": [{"headings_0": {"content": "1,598,650", "page": 47, "level": 3}}, {"headings_1": {"content": "3,000,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/JAN23/09 | 20/01/2023", "metadata": {"headings": [{"headings_0": {"content": "PDN/JAN23/09 | 20/01/2023", "page": 47, "level": 4}}, {"headings_1": {"content": "1,598,650", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3233863 Request for UGIFT Funds to facilitate field visit to phase 1 district for second quarter \n227001 2,660,000", "metadata": {"headings": [{"headings_0": {"content": "PDN/JAN23/09 | 20/01/2023", "page": 47, "level": 4}}, {"headings_1": {"content": "1,598,650", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/MAY23/129 |", "metadata": {"headings": [{"headings_0": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/JAN23/09 | 20/01/2023", "page": 47, "level": 4}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15/06/2023", "metadata": {"headings": [{"headings_0": {"content": "15/06/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5878802 Reqyest for UGIFT Funds to facilitate monitoring and evaluation of Micro scale irrigation \n227001 2,828,000 i \n\\| \n\\\\ i)", "metadata": {"headings": [{"headings_0": {"content": "15/06/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "15/06/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/JUN23/33", "metadata": {"headings": [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \n\\_ PDN/JAN23/10 20/01/2023 \\| \nPDN/MAY23/47 17/05/2023 \\| \nprojects for quarter two \\| \n5886364 Request for UGIFT Funds to facilitate technical backstopping visits on micro scale \n227001 330,000 irrigation projects for Quarter four \n3233863 \\| facilitate \nRequest for UGIFT Funds to \nbenchmarking visit to phase 1 district for ECOLOGY \\| 227001 4,275,000 sourcing and learning experiental visit for micro scale irrigation for first quarter \n5302603 Request for funds to facilitate , organisation , documentation and submission of reports \n\\| \n227001 2,459,500 \\| for QTR 3 \nPDN/JUN23/22 15/06/2023 5886364 Request forUGIFT funds to facilitate Training on appropriate soil water conservation 227001 \\| \n220,000 \n, \n, \nee irrigation techniques \nea", "metadata": {"headings": [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}, [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}], [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}], [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDN/JAN23/06", "metadata": {"headings": [{"headings_0": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}, {"headings_1": {"content": "N/JUN23/33", "page": 47, "level": 1}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "06/01/2023 \n3138482 Request for UGIFT funds to faciliate monitoring and evaluation of micro scale irrigation 227001 \n2,825,000 \n\\| projects for Q2. \nPDN/JUN23/41 [\\| See 5898921 \\| \nRequest for UGIFT Funds to facilitate organizing, documentation and submission of report 227001", "metadata": {"headings": [{"headings_0": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}, {"headings_1": {"content": "N/JUN23/33", "page": 47, "level": 1}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,080,000 |", "metadata": {"headings": [{"headings_0": {"content": "2,080,000 |", "page": 47, "level": 3}}, {"headings_1": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| for quarter four", "metadata": {"headings": [{"headings_0": {"content": "2,080,000 |", "page": 47, "level": 3}}, {"headings_1": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/JUN23/32 15/06/2023 |", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| T\u2014 \n5898921 Request for UGIFT Funds to facilitate technical backstopping visits on micro scale \n\\| 227001 \\| 3,030,000 irrigation projects for Quarter four \nTotal \n63,265,000 \n44 \nA \nppendix", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Delayed disbursement", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN = Vote, Parish ps SACCO Name \nTotal PRF received (2021/2022 & Total Disbursements %age \nRemarks \nAmi nn \u2014\u2014 a nn nme \n2022/2023) sans) ER mn", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u = (B/A", "metadata": {"headings": [{"headings_0": {"content": "u = (B/A", "page": 48, "level": 2}}, {"headings_1": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a A \nLira \\| Orit", "metadata": {"headings": [{"headings_0": {"content": "u = (B/A", "page": 48, "level": 2}}, {"headings_1": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "u = (B/A", "page": 48, "level": 2}}, {"headings_1": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "111,784,032", "metadata": {"headings": [{"headings_0": {"content": "111,784,032", "page": 48, "level": 8}}, {"headings_1": {"content": "u = (B/A", "page": 48, "level": 2}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Agweng Agweng Ward \u2014 Agweng \nLira \\| \\| Orit=Agweng \\|", "metadata": {"headings": [{"headings_0": {"content": "111,784,032", "page": 48, "level": 8}}, {"headings_1": {"content": "u = (B/A", "page": 48, "level": 2}}, [{"headings_0": {"content": "111,784,032", "page": 48, "level": 8}}, {"headings_1": {"content": "u = (B/A", "page": 48, "level": 2}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "111,784,032 re Be]", "metadata": {"headings": [{"headings_0": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032", "page": 48, "level": 8}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \na", "metadata": {"headings": [{"headings_0": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032", "page": 48, "level": 8}}, [{"headings_0": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032", "page": 48, "level": 8}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[iR", "metadata": {"headings": [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Aromo\\_ + \\_ \\| Otara Otara = \n111,784,032\\{ \u2014 0) \n\\| Acutkumu Acutkumu Ayami 111,784,032 LIT un \\| \nOgur. Ogur -Ogur 111,784,032 u Alworo \\_\\_\\_\\| Alworo-Amach T.C \\_ ee \n\\| \nOnyakede -Amach an Obot - Barr 111,784,032 \n\\_ Olilo - Itek \n\\_\\_\\| Abutoadi Abutoadi - Wiodyek \\|", "metadata": {"headings": [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix he", "metadata": {"headings": [{"headings_0": {"content": "Appendix he", "page": 48, "level": 2}}, {"headings_1": {"content": "[iR", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix he", "page": 48, "level": 2}}, {"headings_1": {"content": "[iR", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Unlicensed \\| pa", "metadata": {"headings": [{"headings_0": {"content": "Appendix he", "page": 48, "level": 2}}, {"headings_1": {"content": "[iR", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN. Vote Name ate Dane \n01 Lira \\_\\_\\| Orit \u201e\\| \n\\| Agweng \\| Ward Arpiene Agweng \\| \n; \n02 Lira \nWard \u2014 T.C No \n\\|03 \\|lia\\_\\_\\_ \\|Otara\\_ Otara \u2014 Aromo \\| \n\\| Acutkumu Acutkumu - Ayami\\_", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}, [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "opm", "metadata": {"headings": [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\| \n\\| \n\\| Ogur Ogur -Ogur No 05 1 \\_\\_\\| \n06 Lira\\_\\_\\_\\_\\_\\_\\| Alworo Alworo-Amach T.C No \n' \\| \\| \\| \\_\\_ Lira Onyakede Onyakede -Amach No", "metadata": {"headings": [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}, [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Obot |", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Barr", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Hee Olilo Olilo Itek - \n\\| \\| \\| \ne \nAbutoadi Abutoadi - Wiodyek Appendix 7: wealth ranking of households \n~ \\| \n\"\\| Vote Name \\| Parish Was wealth No. of No. of villages \u2014\\_ Name ranking carried villages were wealth \\| \nout at parish \nranking was \n7 [EVE? \u201ecarried out 7 Era, Orit: \nu u [ves \n45 \n111,784,032 \\_\\_58,000,000 \\| \n111,784,032 \nAgweng Yes EP Otara Yes ja, te, \\| 4. Lira \\\\ Yes \n\\| Acutkumu [2 \\| 1", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}, [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Lira \\| \\|\n6. Lira ea a 0 \\|\n7. \\| Lira", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "le", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\| ne", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Lira \u2018\\| Obot a", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Abutoadi =", "metadata": {"headings": [{"headings_0": {"content": "Abutoadi =", "page": 49, "level": 4}}, {"headings_1": {"content": "le", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 8: selection and implement prioritized/flaqship projects \n\\| SN \\| Vote \\| Parish Name of List of Are the flagship projects How \nmany many many \nNumber of How of the How of the \\| Name \\| Name SACCO flagship consistent with the enterprises are PDM enterprises are farming enterprises \\| \nSacco per priority commodities implementing enterprises farming from the priority are", "metadata": {"headings": [{"headings_0": {"content": "Abutoadi =", "page": 49, "level": 4}}, {"headings_1": {"content": "le", "page": 49, "level": 4}}, [{"headings_0": {"content": "Abutoadi =", "page": 49, "level": 4}}, {"headings_1": {"content": "le", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LSACCO", "metadata": {"headings": [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nsel by the 16? lagship pivieets, enterprises eS Tr ret ee \nL \\_ \u2014 \n\\| \nins", "metadata": {"headings": [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}, [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}], [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Lira MAIZE 0 18 18 0 \\|", "metadata": {"headings": [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| Agweng PIGGERY", "metadata": {"headings": [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "POULTRY : i \n\\| \nC7 oO 7m aul m m \n4 \nAgweng \\| CASSAVA \\_ \na \\_ Agweng MAIZE No \\| Ward PIGGERY \n- \nAgweng T.C POULTRY FRUIT", "metadata": {"headings": [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}, [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COFFEE \nFISH FARMING \n\u2014 \nBEANS CASSAVA", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. lira \\| Otara \u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n. \\| wh Otara \nNo", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "En Aromo PIGGERY", "metadata": {"headings": [{"headings_0": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nPOULTRY \\| \nFRUIT \n46", "metadata": {"headings": [{"headings_0": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 49, "level": 4}}, [{"headings_0": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gt", "metadata": {"headings": [{"headings_0": {"content": "gt", "page": 50, "level": 3}}, {"headings_1": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aS", "metadata": {"headings": [{"headings_0": {"content": "aS", "page": 50, "level": 4}}, {"headings_1": {"content": "gt", "page": 50, "level": 3}}], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lv", "metadata": {"headings": [{"headings_0": {"content": "Lv", "page": 50, "level": 8}}, {"headings_1": {"content": "aS", "page": 50, "level": 4}}], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \n8", "metadata": {"headings": [{"headings_0": {"content": "Lv", "page": 50, "level": 8}}, {"headings_1": {"content": "aS", "page": 50, "level": 4}}, [{"headings_0": {"content": "Lv", "page": 50, "level": 8}}, {"headings_1": {"content": "aS", "page": 50, "level": 4}}]], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 51, "level": 8}}, {"headings_1": {"content": "Lv", "page": 50, "level": 8}}], "page": 51, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 51, "level": 8}}, {"headings_1": {"content": "Lv", "page": 50, "level": 8}}], "page": 51, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sood}", "metadata": {"headings": [{"headings_0": {"content": "Sood}", "page": 51, "level": 3}}, {"headings_1": {"content": "ON", "page": 51, "level": 8}}], "page": 51, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []} \ No newline at end of file