diff --git "a/reports/chunks/LuukaDistrict Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/LuukaDistrict Local Government Report of the Auditor General,2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/LuukaDistrict Local Government Report of the Auditor General,2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LUUKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORTemray,", "metadata": {"headings": [{"headings_0": {"content": "ORTemray,", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict 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": "ORTemray,", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORTemray,", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nFE OT crac iii cera wa ee ca pn wh eC ue sd canoe", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BPN", "metadata": {"headings": [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 EST \nBE I SINN 1 ee \nEEE \nBe AN 1 a ca TE EEE TE \n1.0 Implementation af the Approved Budget, \n1 sense ande une wenn ea \n2.0 Management of the Government Salary Payroll \n9 ....cccccccccssscscsserseeseeseeeeseesneseeeseees \nNE (el cers 12 et eee ee \n3.0 Implementation of Key Government Grants/PrograMmMes .......ccescccseeesseeeeeeeersereeeees 12 \nBIER ROTEN 25 ne \nEEE \nManagement\u2019s Responsibility for the Financial Statements.......ccccccsccsseesesesenteeseseesserserees 25 Auditor\u2019s Responsibility for the Audit of Financial Statements.........ccsssccccesesscceseeetsscescecees 26 Other Reporting ResponsibilitieS..........cscccccccssscscccsssecceseceneeeeeseeeeeeeeesetseeesseauseeeeesersarsenses 27 Report on the Audit of Compliance with Legislation ........cccsssccccceccsseeeeneeseseeeeeeeeenacesssenses 27 \n4.0 \nImplementation of the Parish Development Model .......ccccscccscceessseeeenceceeseeeecstesseees 27", "metadata": {"headings": [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RER", "metadata": {"headings": [{"headings_0": {"content": "RER", "page": 3, "level": 1}}, {"headings_1": {"content": "BPN", "page": 3, "level": 1}}], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "35 u ET TE EEE RE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "RER", "page": 3, "level": 1}}, {"headings_1": {"content": "BPN", "page": 3, "level": 1}}, [{"headings_0": {"content": "RER", "page": 3, "level": 1}}, {"headings_1": {"content": "BPN", "page": 3, "level": 1}}]], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "RER", "page": 3, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "RER", "page": 3, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District Local Government GoU \nGovernment of Uganda", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HCMS", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 1}}, {"headings_1": {"content": "DLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 1}}, {"headings_1": {"content": "DLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ICT", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "ICT", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "ICT", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authori", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lower Local Governments LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 4, "level": 1}}, {"headings_1": {"content": "LLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 4, "level": 1}}, {"headings_1": {"content": "LLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoES", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Education MoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 1}}, [{"headings_0": {"content": "MoES", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 1}}]], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 1}}, {"headings_1": {"content": "MoES", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development Ministry of Local Government \nNational Audit Act \nNTR Non-Tax Revenue \nOffice of the Auditor General \nProgram Budgeting System \nPayroll Consults Africa \nPDMS Payroll Deduction Management System Procurement & Disposal Unit \nPublic Finance Management Act \nPublic Finance Management Regulations \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 1}}, {"headings_1": {"content": "MoES", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Treasury Single Account Treasury Sub Single Account Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Consumer and Lender's Association \nUganda Intergovernmental Fiscal Transfers Prog ram for Results Uganda Shilling \nUganda Support to Municipal infrastructure Development Uganda Women Empowerment Project", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Youth Livelihood", "metadata": {"headings": [{"headings_0": {"content": "Youth Livelihood", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LUUKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u00b0! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Youth Livelihood", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}, [{"headings_0": {"content": "Youth Livelihood", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}]], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Luuka District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Luuka District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}]], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nT have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Luuka District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.36,074,798,406 out of which UGX.35,179,680,804 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}]], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 SN Details Budget Warrants % funding UGX \nUGX \nRecurrent (Wage 22,048,176,399 22,048,176,398 100% \u2014 Recurrent (Non-wage \n7,603,174,713 7,143,899,324 94% ee N 6,423,447,294 5,987,605,082 Total 36,074,798,406 35,179,680,804 97.5% \nOut of the total warrants of UGX.35,179,680,804 I reviewed the utilisation of warrants worth UGX.23,581,846,013 (67%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative % \\| expenditure Actual out of total expenditure \nwarrants \n1 Wage expenditure 20,467,861,877 20,467,861,877 58% 2 PDM expenditure audited 63,315,850 20,531,177,727 58% 3 Education grant - Formerly SFG 390,326,164 20,921,503,891 \n59% \n4 Microscale irrigation projects 248,798,860 21,170,302,751 5 UGIFT (Infrastructure 1,039,731,149 \n6 \n7 Uganda Road Fund \n474,519,129 23,167,256,592 66% 8 DDEG projects \n414,589,421 \\| 23,581,846,013 Total of the utilised warrants 23,581,846,013 \naudited \nTotal warrants 35,179,680,804 \nOut of the total warrants of UGX.35,179,680,804 in the financial year 2022/2023,", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}, [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}]], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "metadata": {"headings": [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "special audit report on salary payroll and a summary of the key findings reported in \nSource Approved Actual Variance budget \nCollections \nTax 120,792,782 133,847,225 -13,054,443 Revenues \n2 2 Non-Tax 67,000,000 126,819,345 -59,819,345 Revenues \nTotal \n187,792,7 782 \\| 260,666,570 \\| -72,873,788 \nThe DLG over collected revenue from LST, land fees, business license, rent, Administrative fees and licenses and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix 1. \nThe Accounting Officer attributed the over-collection to co- funding and explained that the supplementary budget was made for the revenue that exceeded the original budget. I however noted that there was no evidence of approval of the supplementary budget and adjustment were not made on the IFMS hence the entity incurred expenditure on un-approved funds. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.35,343,289,623 The Accounting Officer (excluding Local Revenue and External Assistance) to implement should engage the relevant the various programmes, out of which UGX.34,919,014,234 was authorities and ensure that warranted resulting in a\\_ shortfall of UGX.424,275,389 all budgeted funds are representing 99% performance. \nwarranted. \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved Budget Warrant % fund ing \nAGRO- 2,469,715,210 2,469,215,210 100 INDUSTRIALIZATION \nCOMMUNITY 181,564,883 181,564,883 100 MOBILIZATION AND \nMINDSET CHANGE \nDEVELOPMENT PLAN 348,899,273 348,899,273 100 IMPLEMENTATION \nGOVERNANCE AND 1,416,363,850 1,416,363,850 100 SECURITY \nHUMAN CAPITAL 26,488,573,614 26,268,797,955 99 DEVELOPMENT \nINTEGRATED 572,407,895 514,756,024 90 TRANSPORT \nINFRASTRUCTURE AND \nProgram Amount not Activities Purpose of the me warranted not unimplemented", "metadata": {"headings": [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}, [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}]], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implement activity", "metadata": {"headings": [{"headings_0": {"content": "implement activity", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ed \nHUMAN \n221,620,624 Travel inland To Vaccinate and CAPITAL", "metadata": {"headings": [{"headings_0": {"content": "implement activity", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- AIDs Immunize children DEVELOPM Prevention and to create ENT Trips, awareness about facilitation HIV, TB and and \nMalaria \nexpenses for \nHIV, TB & Impact \nMalaria \nIncreased \nunder prevalence rate of UNICEF, \nHIV, TB & Malaria GAVI ,WHO in the population. and Global \nFund \nINTEGRAT 4,182,864 Boards, \nED \nCommittees \nTRANSPOR and Council \nT \nAllowances \nINFRASTR \n36,058,366 Maintenance To transfer URF to UCTURE - Buildings other government AND and units SERVICES \nStructures, \nMachinery & Impact Equipment Poor road access Other than network Transport \nEquipment & \nOther Fixed \nAssets \n16,065,677 Transfer to \nTo transfer URF to Other other government Government units. \nUnits", "metadata": {"headings": [{"headings_0": {"content": "implement activity", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Impact", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 8, "level": 1}}, {"headings_1": {"content": "implement activity", "page": 8, "level": 3}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poor \nservice delivery to other government units PUBLIC 146,347,858 Pension Implementation of - \nSECTOR \ntraining of pension reforms TRANSFOR stakeholders stakeholders MATION \nto manage a \nfunded \nImpact", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 8, "level": 1}}, {"headings_1": {"content": "implement activity", "page": 8, "level": 3}}, [{"headings_0": {"content": "Impact", "page": 8, "level": 1}}, {"headings_1": {"content": "implement activity", "page": 8, "level": 3}}]], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "public", "metadata": {"headings": [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poor \nservice pend understanding of fund/scheme the Pension reforms among stakeholders. 424,275,389 \nThe performance of warrants for each of the programmes is shown in the table below; \nHUMAN CAPITAL \nDEVELOPMENT 543,716,000 0% \nThe UGX.543,716,000 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nPurpose of the Programm Amount not Activities not unimplemente e warranted implemented d activi Travel inland \nTo Vaccinate and - \nAIDs Prevention Immunize \nTrips, children and to facilitation and create \nexpenses for awareness about HIV, TB & \nHIV, TB and Malaria under Malaria UNICEF, GAVI \n\u201aWHO and Impact Global Fund Increased HUMAN prevalence rate CAPITAL \nof HIV, TB & DEVELOPM \nMalaria in the ENT 543,716,000 population. \nAs a result of failure to warrant the budgeted funds, the District could not implement the vaccination and immunization of children, and to the creation of awareness about HIV, TB and Malaria. \nThe Accounting Officer acknowledged the observation. \nUtilization of Warrants \nOut of the total warrants of UGX.35,179,680,804 availed during The Accounting Officer the year, UGX.31,602,000,613 was utilized by the entity should ensure that all resulting in un-utilized warrants of UGX.3,577,680,191 warranted funds are utilised representing utilization of 90% as shown in the table below; \nin accordance with the", "metadata": {"headings": [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}, [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}]], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "approved budget.", "metadata": {"headings": [{"headings_0": {"content": "approved budget.", "page": 9, "level": 8}}, {"headings_1": {"content": "public", "page": 8, "level": 2}}], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Programme Warrants Utilization Variance %ag (UGX) of warrants (UGX) e (UGX) \nperfo", "metadata": {"headings": [{"headings_0": {"content": "approved budget.", "page": 9, "level": 8}}, {"headings_1": {"content": "public", "page": 8, "level": 2}}, [{"headings_0": {"content": "approved budget.", "page": 9, "level": 8}}, {"headings_1": {"content": "public", "page": 8, "level": 2}}]], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rman", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 9, "level": 1}}, {"headings_1": {"content": "approved budget.", "page": 9, "level": 8}}], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ce", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- \n2,578,688,99 1,600,056,70 \nIndustrialization \n8 0\\_\\| 978,632,298 65% \nPrivate Sector \nDevelopment \n4,600,000 4,600,000 100% \nPublic Sector \n3,162,628,53 3,050,052,97 \nTransformation \n8 7\\_\\| 112,575,561 Tourism \nDevelopment 1,808,704 1,808,684 20 100% \n35,179,680, 31,602,000, 3,577,680, \nTotal 804 613 191 90% I \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nT able Showing activities affected by under-utilization o f warrants \nReason for Activities \nthe \nWarrants affected by \nProgramme \nunderutilizati Utilized the under \nutilization \nInstallatio n of micro scale", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}, [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}]], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 10, "level": 2}}, {"headings_1": {"content": "ce", "page": 9, "level": 1}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- \nschemes. \nIndustrializati \nGeneral \non \nstaff Delay in the salaries for co - funding extension by the 978,701,966 workers beneficiary r \nL", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 10, "level": 2}}, {"headings_1": {"content": "ce", "page": 9, "level": 1}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 10, "level": 2}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mobilization \nGeneral And Mindset staff Change 5,637,174 salaries L \nL", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 10, "level": 2}}, [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 10, "level": 2}}]], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Plan \nGeneral", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}]], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementati", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "staff \non 12,059,316 salaries L \nGeneral staff", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "salaries,", "metadata": {"headings": [{"headings_0": {"content": "salaries,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementati", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Constructi \non of \nHuman \nNawampiti Recruitment", "metadata": {"headings": [{"headings_0": {"content": "salaries,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementati", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 10, "level": 3}}, {"headings_1": {"content": "salaries,", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "seed \nfor", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 10, "level": 3}}, {"headings_1": {"content": "salaries,", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Capital", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "school, Nawampiti", "metadata": {"headings": [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "upgrade of seed school, Bulalu HC which is not II to HC yet \nPayment of general staff salaries and extension workers e \ne Construction of Nawampiti seed school, upgrade of Bulalu HC II to HC III. \nThe Accounting Officer explained that the district had \ncommunicated to Ministry of Finance, Planning and Economic \nDevelopment in regard to the un-spent development funds \nbalances which have been re-voted. \n\\| Lack of appropriate performance indicators and targets \nin the work plans \nRegulation 11 (2) b of the Public Finance Management The Accoun ting Officer is Regulations, 2016 states that the work plan of a vote shall required to explain the indicate the key performance indicators to be used to gauge the anomaly and going forward", "metadata": {"headings": [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}, [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}]], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "out-puts.", "metadata": {"headings": [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ensure that all activities have \nappropriate Part A of the Performance Contract for Accounting Officers performance indicators and outlines the core performance requirements against which their targets. \nperformance should be assessed in regard to achievement of \nplanned results. This requires the Accounting Officer to be \nassessed on the extent to which annual key performance \nindicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 13 outputs with a total of 20 activities. I noted the following; \ne 10 outputs with 17 activities had clear performance indicators and targets. \ne 3 outputs with 3 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2. \nTable showing Performance indicators and targets Category No. No No. of No of Expenditu % of outputs of of Activitie activitie re Qu outp activ \\|s with s Amount ant uts ities clear without (UGX) ific sam in perform clear ati pled the ance perform on outp indicato ance of uts rs and indicato out targets rs and put targets \ns Fully 10 17 17 0 2,994,290, 77 quantified \n843 \noutputs \nOutputs 3 3 0 3 102,439,85 0 not fully 0", "metadata": {"headings": [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}, [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}], [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}], [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}]], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 13 20 17 3 77 \ne Three (3) outputs with three (3) activities worth institutions to finance UGX.1.21Bn were partially implemented. All the three (3) \nthe \nco-funding. \nactivities were partially implemented as summarized in the \ntable below and detailed in Appendix 3. \ne Engage the contractors to ensure that works \nTable showing performance indicators and targets \nare executed within the Categ No. No of \\| No.of No of No of Expend \nstipulated time. \nory of of activiti Activi activi activiti iture \noutpu outp es\\_ in ties ties es not Amoun \nts uts the fully partia implem t \nasse output imple lly ented (UGX) \nssed s ment imple \ned \nment \ned", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}]], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully imple", "metadata": {"headings": [{"headings_0": {"content": "Fully imple", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 2}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mente \nd", "metadata": {"headings": [{"headings_0": {"content": "Fully imple", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 2}}, [{"headings_0": {"content": "Fully imple", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 2}}]], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "Fully imple", "page": 12, "level": 3}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "s \nPartial 3 3 0 3 0 1.21Bn", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "Fully imple", "page": 12, "level": 3}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ly imple", "metadata": {"headings": [{"headings_0": {"content": "ly imple", "page": 12, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mente \nd", "metadata": {"headings": [{"headings_0": {"content": "ly imple", "page": 12, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}, [{"headings_0": {"content": "ly imple", "page": 12, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}]], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "s \nTotal 10 17 14 3 0 2.99Bn \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \ne Supply and installation of Irrigation equipment to farmers who have successfully made co-payment for irrigation equipment \ne Upgrade of Bulalu HC II to HC III. \ne Construction of Nawampiti seed school \nThe Accounting Officer attributed the partial implementation to; e Delayed co-funding by beneficiary farmers and the hybrid contracts for micro scale irrigation. \ne Delays commencement of works by the contractors for the upgrade of health Centre and construction of the seed school. \n1.7 \nDelivery of Services from Implemented Activities \nNo. Program Activity Focus Total \\| Summary of Audit Manageme \\| me details area expenditure findings (Time, conclusion nt \n(UGX) \u2018Bns\u2019 Quality, Response Quantity, Cost \nand \n\\_", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}, [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}]], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "te Human Upgrade of UGIFT 630,399,744 At the time of Delay in An extension \n\\| \nCapital Bulalu HC II \ninspection on 24\" completion was made Developme to HCIII \nOctober 2023, the of works, and works nt \nconstruction were which were almost still on-going yet resulted in made up to according to the delayed 31% -Dec- contract works service 2023 should have been delivery. \ncompleted by 9", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}]], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rer Sept 2023", "metadata": {"headings": [{"headings_0": {"content": "rer Sept 2023", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGIFT 409,906,205 Construction on Seed school The contract of Nawampiti \ngoing, and not for the seed seed school \nstructures were at functional school is still beam level as at yet. \non going the inspection until 30\" date 24\" October \nmay 2024 2023. \nThe \nworkers on site \nwere not wearing \n\\| protective gears", "metadata": {"headings": [{"headings_0": {"content": "rer Sept 2023", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| e.g. Helmets,", "metadata": {"headings": [{"headings_0": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}, {"headings_1": {"content": "rer Sept 2023", "page": 13, "level": 4}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Gumboots", "metadata": {"headings": [{"headings_0": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}, {"headings_1": {"content": "rer Sept 2023", "page": 13, "level": 4}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Agro- Supply and Micro scale 60,950,703 As at 30 June Intended industrializ installation of irrigation \nation Irrigation \nequipment to \nfarmers who \nhave", "metadata": {"headings": [{"headings_0": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}, {"headings_1": {"content": "rer Sept 2023", "page": 13, "level": 4}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "successfully", "metadata": {"headings": [{"headings_0": {"content": "successfully", "page": 13, "level": 3}}, {"headings_1": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2023 only 19 objective for Late \nfarmers had made the irrigation payment of Co-payment for scheme not co-funding the irrigation achieved yet. by farmers equipment out of \nbut to date the targeted 34 \n16 scheme made Co- farmers. 3 have been payment farmers had installed equipment fully \\| \u2014\\| installed", "metadata": {"headings": [{"headings_0": {"content": "successfully", "page": 13, "level": 3}}, {"headings_1": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Human Construction Edlieenan \\| 63,000,000 At the time of Delayed The class Capital of Two developme \ninspection 24\" service had not been Developme classroom nt Grant \nOctober 2023 the delivery. commissione nt block at (SFG) classroom block d however, it maundo p/s was completed has since but not in use \nbeen \nawaiting for hand \ncommissione over by the \nd and in use. contractor\n4. Natural, Rehabilitatio Water 482,703,565 Soak pit left open", "metadata": {"headings": [{"headings_0": {"content": "successfully", "page": 13, "level": 3}}, {"headings_1": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 13, "level": 3}}, {"headings_1": {"content": "successfully", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Environme n of existing Grant nt, Climate boreholes", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 13, "level": 3}}, {"headings_1": {"content": "successfully", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "change,", "metadata": {"headings": [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and not filled with \nhas been hard-core hence advised to fill breading site for \nthe soak pit \nhighlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nLuuka DLG had a wage budget of UGX.22,048,176,399, out of which UGX.20,467,861,877 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo\\_\\| Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.18,334,159,533, The Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted. \nconstruction of the seed school to expedite Out of the total warrants, UGX.20,467,861,877 was utilized by the the completion and DLG resulting in un-utilized warrants of UGX.1,580,314,521 operationalization of representing utilization of 93% as summarized in the table below the seed school. \nand detailed in Appendix 4; \nApprov Revise Warran Payment Unspent ed \nd ts UGX. s UGX. Balance Budget Budget Bn Bn UGX. Bn UGX. Bn UGX. \nBn \n18.334 22.048 22.048 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1,580,314,521 \ne Supplementary funding of UGX.1,495,783,390 out of UGX.3,714,016,866 was not utilized \nThe Accounting Officer explained that the under absorption was mainly due to the non-operationalization of the seed school. \nb) 160 (8%) employees appeared for headcount were partially extracts within an validated due to lack of minutes/extracts from other Service appropriate \ntime Commissions to support their first appointment. \nframe for the validation of the c) No employees on the payroll appeared for validation and did employees", "metadata": {"headings": [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}, [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}]], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 15, "level": 8}}, {"headings_1": {"content": "change,", "page": 13, "level": 2}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "not satisfy the requirements of the validation exercise, hence \nMinistry of Public were not verified. Service.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 15, "level": 8}}, {"headings_1": {"content": "change,", "page": 13, "level": 2}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d) A total of 25 (1%) employees on the payroll did not appear for e Make arrangements the validation and were categorised as follows; \nto validate any staff who have been 14 employees who did not appear for the headcount were \ngenuinely accounted accounted for by the Accounting Officer as being away for \nfor by the Accounting genuine reasons which included study leave abroad, staff who \nOfficer. \nhad no National IDs at the time of validation. \n11 employees were confirmed to have exited the District due \nInitiate a process of to: death, dismissal, abscondment, retirement, transfer of deleting these names service, and those who are known to the Accounting Officer \nfrom the payroll. For but failed to appear for validation without justification. \nstaff on transfer of service, \nthe A total of UGX.15,722,330 was paid as salary to 11 employees \nAccounting Officer in question after exit and this is considered a financial loss to \nshould initiate a", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 15, "level": 8}}, {"headings_1": {"content": "change,", "page": 13, "level": 2}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Government.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 15, "level": 8}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "process of transfer of salary payment to I noted that no individuals were not accounted for. \ntheir new duty stations. \ne) 7 individuals whose names were not on the District\u2019s payroll by \nJune 2023, appeared for the validation exercise. These Always liaise with the individuals were included on the validated payroll, upon relevant stakeholders confirmation by the Accounting Officer regarding their status. \nto ensure prompt updates of the payroll The Accounting Officer explained that; \ngoing forward. A follow-up of the The records provided for the verified employees qualify to \naffected staff should be on payroll. \nimmediately be made The staff who lost the first minute of appointment were \nby management so appointed by Iganga District and just transferred to Luuka \nas to have them District in 2010 for unverified employees. \naccess the payroll. Some individuals were new staff who had not accessed \npayroll while others were on disciplinary cases.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 15, "level": 8}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SI", "metadata": {"headings": [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Inconsistencies in Employee Details \nA total of 235 employees on the payroll had inconsistencies in their The Accounting Officer date s of birth, captured in the payroll and data captured by NIRA on should engage the the National IDs. The information is critical in the identification of an affected \nstaff and individual. \nensure that employee records are duly \nUGX.364,854,854 of statutory deductions were made by the and promptly paid as entity during the period. \nper the payroll register. In addition, the b) Over-remittance of UGX.13,941,207 and under-remittance of amounts over remitted UGX.156,160,876 of non-statutory deductions were made by should be followed up the entity during the period. \nwith a view of recovery. \nc) Misclassification of wage expenditure \nThe Accounting Officer took note of the audit findings and agreed to undertake continuous verification. \nDelayed deletion of employees from the payroll \nI noted that UGX.13,272,889 was paid to 3 staff who had either The Accounting Officer been retired, transferred, absconded or died. These resulted into should initiate a financial loss to government. \nprocess of deleting these names from the \nThe Accounting Officer explained that there was a mismatch payroll. between the dates of birth captured on personal file and data \nentered on the IPPS system and National ID. \n2.6 \nReview of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the \nThe Accounting Officer completeness and relevancy of the entity establishment and noted \nshould; \nthat; \n\u00b0 Out of 645 approved positions, a total of 371 (57.5%) e Engage the District positions were filled leaving a gap of 274 (42.5%) vacant \nService \npositions.", "metadata": {"headings": [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}, [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}]], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Commission,", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Public \u00b0 The entity did not have an approved and costed staff Service \nand \nestablishment for primary, secondary and tertiary institutions \nMoFPED to have \nwhile the staff structure for health facilities issued by Ministry \nthese positions of Health was not incorporated into the district approved \nfilled. \nstructure. \nEngage relevant \u00b0 Relatedly, 7 staff on the payroll were not on the staff list. \nstakeholders to \ndevelop \nand \nThe Accounting Officer explained that; \nimplement a costed staff structure for \ne The district would continue to engage Ministry of Public Service \nthe District within a \nand MoFPED to have their wage bill increased to enable them", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}, [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}]], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "specified", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "recruit and fill the gaps. \ntimeframe. \nThe district would engage the Ministry of Education and Sports e \nand Ministry of Public Service to develop the District staff e Liaise with Ministry structure for Primary Education. \nof Public Service to \ne The un-updated staff list was due to low staffing levels in the \nensure the \nHuman Resource Unit which had only one staff to handle all the \nintegration of the \n3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nLuuka District budgeted and received UGX.482,703,563 (100%) for the financial year 2022/23. Out of the UGX.482,703,563 received, the District spent UGX.482,703,563", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}, [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}]], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(100%).", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n\\| Planned quantity Actual quantity \\| 1 Rural Water and ehabilatlan Construction of boreholes \n11 11 Sanitation Sub-Grant of boreholes 4 4 (traditional Construction of VIP latrine at 1 \n1", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}, [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}]], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 1}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014\\| Nawansega RGC in Bukooma Sub-", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 1}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 17, "level": 3}}, {"headings_1": {"content": "component)", "page": 17, "level": 3}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Sub- Construction of piped water 1 \n1 Grant \n(UgIFT scheme at ikumbya\\_ ruralgrowth \ncomponent) center and ikumbya seed \nsecondary school \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": "county", "page": 17, "level": 3}}, {"headings_1": {"content": "component)", "page": 17, "level": 3}}, [{"headings_0": {"content": "county", "page": 17, "level": 3}}, {"headings_1": {"content": "component)", "page": 17, "level": 3}}]], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 observations \ne All Four (4) projects in the water grant work plan were in the approved five-year development plan. \noe The district budget and departmental work plans revealed no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub- \ne One (01) projects had its designs approved by the Ministry of Water and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}]], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment.", "metadata": {"headings": [{"headings_0": {"content": "Environment.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o A review of the annual water performance report revealed that 5 out of 934 existing water facilities were not functioning. \noe A review of the contactor\u2019s water test report revealed that all newly constructed boreholes had yields that were below the required standard. \n3.1.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "Environment.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Environment.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \no The proposed investments are derived from the approved LG Development Plan. oe prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \noe stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Luuka DLG and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that e \nthe District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 5. \nSN Category Sub County/Town Budget Ranking Rank Council Name Amount based on need interpretation \nSub County IKUMBYA SC 232,751,276", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}, [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}]], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fairly needy by", "metadata": {"headings": [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "with most rank \nallocation \nSub County NAWAMPITI SC 4,521,661 \nNot \nneedy with least \nallocation \n\u00a9 1 ongoing UGFIT project (Ikumbya Seed School) had not been provided with water sources that were accessible by the local community. \nFailure to budget according to the prescribed allocation thresholds leads to wasteful \nb) 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; \ne Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}, [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}]], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Fairly needy by", "page": 18, "level": 3}}], "page": 19, "document_name": "LuukaDistrict 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. \no All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \n\u00b0 All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Fairly needy by", "page": 18, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Fairly needy by", "page": 18, "level": 3}}]], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. I reviewed the implementation of the Grant activities and noted the following; \nThe District lacked water quality testing kits as a result water quality test were e \ncarried out using rudimentary techniques focusing on water smell, color and taste other than the standard tests. \nThe Accounting Officer explained that the District engaged the development partner to fund the acquisition of water quality test kits. \noe Only 21 (1.5%) of the existing water sources were tested contrary to the standard requirement of 20%, while 11 (100%) as required. This is shown in the table below; \n\\| \\| \\| \\| l \nSN Category Number of Percentage \nPercentage Percentage Percentage of \n\\| \nwater \\_ required to be actually untested \nsuccessful tests. \nsources \ntested tested \\| \n\\| (a) (b) \\_(a\u2014b) \n\\| \n\\| \n1 Existing 649 20% 1.5% 18.5% 100% \\| \n\\_ \n\\| projects sea \n2 \\| New 11 100% \\| 100% 0% 100%", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}]], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| projects | | | |", "metadata": {"headings": [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to with the \naffects the \n3.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nLuuka District budgeted and received UGX.2,187,643,885 to the implement the programme. The following activities were undertaken; \n\\| SN \\| Activity \nConstruction of Nawampiti seed school \nUpgrade of Bulalu HCII to HC III \n1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \noe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed there was no implementation of unbudgeted for UgIFT activities. All payment for various UGIFT activities had adequate supporting documents. \noe \n3.2.2 Improvement \nBudget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.386,728,225 (40%) while replacement of small medical equipment and medical furniture was not allocated funds In addition, there was no allocation to repair of medical equipment as shown in the table below. \nstructures \nProvision of auxiliary structures for support services \nTotal 966,820,563 100% 100% 0% \\| \nUnder/over budget allocations negatively affect achievement of the intended health", "metadata": {"headings": [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}, [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}]], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "services.", "metadata": {"headings": [{"headings_0": {"content": "services.", "page": 21, "level": 3}}, {"headings_1": {"content": "| projects | | | |", "page": 19, "level": 6}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the funds are allocated as per the Guidelines. \nb) Eunding and Absorption \nThe District budgeted and received UGX.2,187,643,885. Out of the received funds, UGX. 1,040,305,949(48%) was spent leaving UGX. 1,147,337,936 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption \nSEC eo Bd mm", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}]], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(C)", "metadata": {"headings": [{"headings_0": {"content": "(C)", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 2,187,643,885 2,187,643,885 1,040,305,949", "metadata": {"headings": [{"headings_0": {"content": "(C)", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 21, "level": 2}}, {"headings_1": {"content": "(C)", "page": 21, "level": 2}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2,187,643,885 2,187,643,885 1,040,305,949 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of Nawampiti seed school and the upgrade of Bulalu HCII to HC III were partially implemented Construction of buildings at Kasimbi Secondary", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}, [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}]], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "As a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the contract for the construction of Nawampiti seed school the contact runs ends on 30\" May 2024 while, the contract for the upgrade of Bulalu was extended to 31% December 2023. \nUGIFT Project \nConstruction of Nawampiti seed school Upgrade of Bulalu HCII to HCIII \nTotal \nContract Amount UGX", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}, [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}], [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}], [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}]], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,062,346,355", "metadata": {"headings": [{"headings_0": {"content": "3,062,346,355", "page": 22, "level": 3}}, {"headings_1": {"content": "School", "page": 21, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "883,444,536", "metadata": {"headings": [{"headings_0": {"content": "883,444,536", "page": 22, "level": 3}}, {"headings_1": {"content": "3,062,346,355", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3,945,790,891", "metadata": {"headings": [{"headings_0": {"content": "3,945,790,891", "page": 22, "level": 3}}, {"headings_1": {"content": "883,444,536", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes", "metadata": {"headings": [{"headings_0": {"content": "3,945,790,891", "page": 22, "level": 3}}, {"headings_1": {"content": "883,444,536", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "arise.", "metadata": {"headings": [{"headings_0": {"content": "arise.", "page": 22, "level": 2}}, {"headings_1": {"content": "3,945,790,891", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In response, the Accounting Officer explained that the district was in the process of acquiring the land titles.", "metadata": {"headings": [{"headings_0": {"content": "arise.", "page": 22, "level": 2}}, {"headings_1": {"content": "3,945,790,891", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict 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": "arise.", "page": 22, "level": 2}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of acquiring the land titles. \nd) Inspection of water Grant activities \nI conducted physical inspections of two (2) UGIFT projects implemented at UGX.3,945,790,891 to assess service delivery indicators. I observed the following as summarised in the table below; \nNo. Prog Activit Contra Pictorial Summary of Audit Managem ram y ct evidence findings (Time, conclusion ent me details Value Quality, Quantity, Response of Cost and \nproject", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018Bns 1 Construc \nConstruction on going Works were tion of \nand structures were at still ongoing", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nawampi", "metadata": {"headings": [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beam level as at the and remain ti seed \ninspection date 24\" incomplete school \nOctober 2023. The workers on site were not wearing protective gears e.g. Helmets, Gumboots", "metadata": {"headings": [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Upgrade", "metadata": {"headings": [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| At the time of Works were of Bulalu \n\u2018\\| inspection on 24 \\| still on going \nThe Accounting Officer attributed the shortcoming to delays by the contractors however, the district held several site meetings that have resulted into good progress of the construction works.", "metadata": {"headings": [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}, [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}], [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], "page": 23, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should strengthen the monitoring, supervision and site meetings to ensure that construction works are completed in time. \n3.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 390,326,164 for the construction of two (2) classroom blocks. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}]], "page": 23, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.3.1 observations \no The District maintained an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \n\u00b0 I noted that All the 4 Projects worth UGX.278,338,190 were screened for likely environmental and social impacts, there were environment and social management plans for 5 Projects, the prescribed mitigation measures for four (4) screened projects were implemented, and the screened Projects reported on the implementation of prescribed mitigation measures. \no Inoted that the District\u2019s allocation to capital expenditure and Investment service costs as per the prescribed criteria. \noe The District received all the budgeted for funds worth UGX.390,326,164, representing a 100% performance. \noe All the released funds worth UGX.390,326,164 had been spent by the time of audit representing a utilisation rate of 100%. \n3.3.2 Areas of Improvement \na) Inspection for service delivery under the Education Development Grant I \nProgra Activity Total Summary of Audit Management mme details expenditure findings (Time, conclusion Response", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}]], "page": 23, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX) Quality,", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Quality,", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost \nand \nFunctionali \nEducatio Constructio \n63,999,990 At the time of The quality The contractor n n of a two \ninspection, works of \nthe was still in the Develop classroom \nwere substantially classroom defect liability ment block at \ncompleted but was not period and the", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Quality,", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ikumbya", "metadata": {"headings": [{"headings_0": {"content": "Ikumbya", "page": 24, "level": 3}}, {"headings_1": {"content": "(UGX) Quality,", "page": 24, "level": 8}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cracks were satisfactory contractor was", "metadata": {"headings": [{"headings_0": {"content": "Ikumbya", "page": 24, "level": 3}}, {"headings_1": {"content": "(UGX) Quality,", "page": 24, "level": 8}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Primary", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 24, "level": 3}}, {"headings_1": {"content": "Ikumbya", "page": 24, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beginning to given that engaged to School \ndevelop in sections cracks were work on the of the walls. already issues raised developing and since then Broken window in sections it has been glasses of the floor handled however the No water water harvesting \nharvesting system/tank system tank was not part of the contract Constructio 63,780,200 No Notice boards in \nThe contractor n of a two \nthe classrooms as \nwas still in the classroom per BOQ. defect liability block at \nperiod and the Bugonza Engraving stone contractor was Primary not attached by engaged to School contractor work on the issues raised", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 24, "level": 3}}, {"headings_1": {"content": "Ikumbya", "page": 24, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inadequate", "metadata": {"headings": [{"headings_0": {"content": "Inadequate", "page": 24, "level": 3}}, {"headings_1": {"content": "Primary", "page": 24, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and since then Desks(High student \nit has been to desk ratio) handled however the No water water harvesting \nharvesting system/channel. system tank was not part Some windows of the contract unlockable \nConstructio 63,578,400 No Notice boards in \nThe contractor n of a two \nthe classrooms as \nwas still in the classroom per BOQ. defect liability block at \nperiod and the Ikumbya Engraving stone contractor was Catholic not attached by engaged to \nPrimary resulted in School \ndelayed utilisation of the facilit Total", "metadata": {"headings": [{"headings_0": {"content": "Inadequate", "page": 24, "level": 3}}, {"headings_1": {"content": "Primary", "page": 24, "level": 3}}, [{"headings_0": {"content": "Inadequate", "page": 24, "level": 3}}, {"headings_1": {"content": "Primary", "page": 24, "level": 3}}]], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "255,338,190", "metadata": {"headings": [{"headings_0": {"content": "255,338,190", "page": 25, "level": 3}}, {"headings_1": {"content": "Inadequate", "page": 24, "level": 3}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the shortcomings are rectified prior to the lapse of the defects liability period. \n3.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in District/MC/City 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. \nLuuka District Budgeted and received UGX.973,892,346 (100%) to implement the following activities. \nSN Category Activity Planned Actual uantity uanti 1 Capital Development (micro Installation of irrigation 34 8 scale irrigation equipment) equipment \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": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}]], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.5.1 observations \n\u00b0 A review of the district budget and departmental work plans revealed that there were no variances between the budgeted amount and the required program", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "percentage allocation for capital development and complementary category.", "metadata": {"headings": [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A review of the receipts/bank deposit slips and bank statement revealed that a total of UGX.72,870,420 was collected from 19 farmers at the time of audit and the funds were still on the Luuka General Fund account. \nOut of the total program receipts of UGX.973,892,346, UGX.235,429,940 (24%) oe \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX.738,462,406 (76%). Details are in the table below. \nItem Revised Warrants/ Total Variance % budget Release expenditure (as absorption per payment file)", "metadata": {"headings": [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}, [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}]], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": \nm \n\u2019 \nQuarter Four Ra 206,877,940 -206,877,940 0.00% \u2019 \n973,892,346 973,892,346 235,429,940 738,462,406 24% \nJ undertook inspection to ascertain the extent of service delivery and noted that oe \nthe District had installed 8 out of the 34 planned irrigation equipment. \nAs a result of the budget short falls key program activities were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the shortcoming to; \ne Late co-funding payment by farmers and explained that in the subsequent FY, 16 scheme had been installed. \noe Some codes having defaults on the PBS.", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}]], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that beneficiaries co-fund in time. In addition, the Accounting Officer should liaise with the MoFPED to ensure that the codes are flexible to avoid wrong expenditure allocations during payments. \nb) Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and \nI reviewed the implementation of the micro irrigation program and noted that 26 planned irrigation equipment had not been delivered to selected farmers who had paid the co-funding. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer attributed the shortcoming to late co-funding payment by farmers and explained that in the subsequent FY, 16 scheme had been installed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}]], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that farmers co-fund in time to enable installation of the irrigation equipment. \nc) Inspection for service delivery projects implemented in FY 2022/23 \nBy the time of audit, the entity had installed 3 irrigation equipment on various farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nN Progr Activi Name Location Equipme Value Pictorial Summary Audit Manage o. amm ty of (Village, nt of Evidence of concl ment e detail benefi Parish supplier equipm \nfindings usion Respon s ciary and sub- and ent \n(Time, se county procure (UGX) Quality, \nment \u2018Bns Quantity, reference Cost and \nFunction", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ality)", "metadata": {"headings": [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- Install John Kibuutu Wes S\") 18,613,4 \nSolar The \\|. emcees \nIndust ation Fredric Village, Consult 97 Be \npowered & equip rialisat of k Budhaban Internatio \ndrilled ment ion Irrigati Kanyali gula nal \nborehole is on Parish in Limited \nas a water functio Equip Bulongosu Luuk/593/ source nal ment county Supp/21- Horse pipe \nb \u201e\\| 4] 22/00007 \ninstalled \n33 \n\\| and functional \n\u00ab\\*\\| Hydrant", "metadata": {"headings": [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "installed \n3.5 \nImplementation of the Uganda Road Fund (URF) \na) Funding for road activities under URF \nI reviewed the approved/revised Uganda Road Fund(URF) budget allocation for the Financial Year 2022/2023 and noted that Luuka District had an approved budget of UGX.529,299,808. The District received UGX.474,519,129 (90%) leaving a balance of", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}, [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}]], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.54,780,679. (10%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], "page": 28, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the UGX.474,519,129 that was received, UGX.215,856,323 was transferred to the Town Council and sub counties as shown in the table below. \nCATEGORY PLANNED ANNUAL ACTUAL VARIANCE EXPENDITURE EXPENDITURE EXPENDITURE UGX UGX UGX 122,104,000 175,205,972 53,101,972 MAINTENANCE \nBRIDGES & CULVERTS \n86,307,647\\| Of] -86,307,647 PERIODIC MAINTENANCE 0 0 ROAD EQUIPMENT REPAIRS 44,716,798 37,407,258 -7,309,540 SUPERVISION/ADMINISTRATIVE 44,983,347 46,049,575 1,066,228 COSTS \nTOTAL FOR DISTRICT \n298,111,792 258,662,805 -39,448,987 TRANSFERS TO OTHER \n231,188,016 215,856,323 -15,331,693 GOVERNMENT UNITS(SUB- \nCOUNTIES \nTRANSFERS \nThe failure to fully fund the budget resulted into failure to implement planned activities such as installation of culverts at Bukadde (lusampa) swamp and routine Mechanized maintenance on Kiroba-Kunyiro road. \nThe Accounting Officer explained that the district supplemented the URF shortfall with other funding sources to complete the roads works. \nThe Accounting Officer should liaise with the Uganda Road Fund to ensure funding is secured for planned road activities. \nb) Status of implementation of road activities \nA review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Mechanised Maintenance and Bridges and culverts works totalling to 21.2 km at cost of UGX.298,111,792 as \nAccording to my inspection carried out on 24' October 2023 and progressive performance reports, I have observed the following; \nProg Activi Value Pictorial evidence \\| Summary of Audit Management ram ty of \nfindings (Time, conclu Response me detail project( Quality, sion \ns UGX) Quantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}, [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}]], "page": 28, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 8}}, {"headings_1": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routin Side -drainage \\| \ne \\| ee \\| Channels blocked m \n2 u = along bulanga waibuga busiro meinte \nroad. \nnance \nof", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 8}}, {"headings_1": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bulang", "metadata": {"headings": [{"headings_0": {"content": "Bulang", "page": 29, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 8}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a,", "metadata": {"headings": [{"headings_0": {"content": "Bulang", "page": 29, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 8}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Naibug", "metadata": {"headings": [{"headings_0": {"content": "Naibug", "page": 29, "level": 3}}, {"headings_1": {"content": "Bulang", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a Busiiro road", "metadata": {"headings": [{"headings_0": {"content": "Naibug", "page": 29, "level": 3}}, {"headings_1": {"content": "Bulang", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(16.2", "metadata": {"headings": [{"headings_0": {"content": "(16.2", "page": 29, "level": 3}}, {"headings_1": {"content": "Naibug", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "km)", "metadata": {"headings": [{"headings_0": {"content": "km)", "page": 29, "level": 2}}, {"headings_1": {"content": "(16.2", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nThe Accounting Officer explained that drainage channels were constructed as planned, but were blocked due to heavy rains. The Accounting Officer further explained that the district had planned to work on affected channels.", "metadata": {"headings": [{"headings_0": {"content": "km)", "page": 29, "level": 2}}, {"headings_1": {"content": "(16.2", "page": 29, "level": 3}}, [{"headings_0": {"content": "km)", "page": 29, "level": 2}}, {"headings_1": {"content": "(16.2", "page": 29, "level": 3}}]], "page": 29, "document_name": "LuukaDistrict 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": "km)", "page": 29, "level": 2}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that side drainage channels are constructed and cleaned as per the maintenance plan. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}]], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Auditor's Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], "page": 30, "document_name": "LuukaDistrict 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. \u00a9 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. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. oe 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 to draw attention in auditor\u2019s to the related disclosures in the I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}]], "page": 30, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 32, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District prepared quarterly performance reports. \nThere was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \n\u00a9 The PDC held quarterly meetings. \n8 In 64 SACCOs, a leadership vetting committee was elected and inaugurated \n0 64 PDM SACCOs included the bank account opening resolution in the minutes 0 64 PDM SACCOs operated with a fully constituted Board. \n0 64 PDM SACCOs with fully constituted Boards held regular Board meetings. The members of the board filled in expression of interest forms prior to being o \nelected board members. \n\u00b0 The training of trainers (Core Implementation team) was carried out. \nTraining of local experts was carried out. \nThe Local Experts trained households and enterprise group leaders on household visioning and enterprise analysis. \n64 SACCOs were registered under the Cooperative Societies Act. \nAll the Enterprise groups in 64 PDM SACCOs were registered by the Officers at the Sub as", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}, [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}]], "page": 32, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Based", "metadata": {"headings": [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], "page": 32, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Alignment of the District Budget 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 MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nParagraph 3.4 of the Implementation Guidelines for PDM, 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level. \nA review of Luuka District\u2019s budget and work plans revealed that no priorities were received from Sub Counties for incorporation in to the budget/work plan. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer acknowledged the observation.", "metadata": {"headings": [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}, [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}]], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Based", "page": 32, "level": 3}}], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Parishes are submitted by Sub-Counties for incorporation in the District Budget and Work plan. \nb) 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Based", "page": 32, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Based", "page": 32, "level": 3}}]], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, all the 64 SACCOs received 75% of their PRF in the last quarter implying that the disbursements delayed by 9 Months. The summary is in the table below and the details are in Appendix 6. \nThe Accounting Officers explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}, [{"headings_0": {"content": "SACCO.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}]], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 34, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 33, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. The PSST should timely release funds in accordance with the appropriation. \nc) Disbursement of Parish Revolving Fund (PRF) to the Households \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. \nI noted that 10 PDM SACCOs had disbursed UGX. 37,000,000 (37%) out of the oe \nPRF received of UGX. 100,000,000 leaving UGX. 63,000,000 (63%) undisbursed. Details are in Appendix 7. \nLow disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}]], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM SACCOs distribute PRF to households. \n4.3.2 Review of Governance Structures \nParagraph 21 of 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 User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Officer", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "shall constitute the HLG Core \nThe Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nT reviewed the existence and functionality of the PDM governance structures at the District/MC/City Council, Parish and SACCO level and made the following", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}, [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}], [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}]], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Governance Observations Recommendation structure", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Parish \ne Did not prepare parish priorities and action The Accounting Officer Development plans for the FY 2022/2023. \nshould ensure that; Committees (PDC) e Did not prepare quarterly performance \nreports. Details in Appendix 8. \ne Parish priorities and action plans are The Accounting Officer explained that District \nprepared. \nwould carry out continuous capacity building \u00bb PDC \nprepare to ensure that the PDC perform as expected. \nquarterly \nerformance reports. General Meetings e In 64 PDM SACCOs, the vetting criterion The Accounting Officer by PDM SACCOs \nfollowing the PDM SACCO byelaws was not should ensure that the approved/not included in the PDM Sacco members minutes/agenda are trained. \ne 64 PDM SACCOs did not have training of the \nPDM SACCO members during the meeting \nL \nDetails in Appendix 9.", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nfe 6 SACCOs did not constitute the supervisory, The Accounting Officer Committees a nd executive committees as well as the Loan, should ensure that the Sub Committees Production, Marketing, Business PDM SACCO Boards are Development services, Finance and fully constituted. investment sub Committees. \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- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n4.3.3 Registration of PDM SACCOs and Enterprise Groups 2.6.2, 3.10 of Users Handbook for the Parish", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}, [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}], [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}], [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}]], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fund", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member oe \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \noe The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \n\\| SN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}, [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}], [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}]], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM e 64 SACCOs were not licensed to take on the The Accounting Officer SACCOs Under the business of lending under Microfinance should ensure that all Microfinance \nInstitutions money lenders act as detailed in SACCOs are registered Institutions Money Appendix 10. \nunder the Cooperatives Lenders Act \nSocieties Act or it has As a result, enforcement of recovery of PRF from applied for a\\_ licence beneficiaries by the PDM SACCOs may be legally under this Act. challenged leading to loss of funds.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer promised to engage the Ministry of trade for further advice and", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "management.", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2. Signing of PRF e UGX.600,000,000 was transferred to 6 SACCOs The Accounting Officer Financing Agreements with signed PRF financing agreements \nshould ensure e In 64 PDM SACCOs, the SACCO bank account compliance \nwith number provided was not captured in the signed requirements of PRF PRF Financing Agreement as guided by Budget agreements. \nexecution circular for FY 2022/2023, June 2022 \nas detailed in Appendix 11.", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nThe Accounting Officer acknowledged the observation and explained the PRF agreements were signed. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}, [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}]], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All 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 LCi Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}]], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Selection \nand \u00b064 parishes did not select any The Accounting Officer Implementation of flagship projects contrary to the should ensure that Prioritized/Flagship guidelines. \nparishes select flagship Projects e2 farmer enterprise/households projects. implemented projects that are not \nfrom the priority commodity list. \nDetails are in Appendix 12.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nFailure to select and implement prioritized projects may undermine to achieve pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}, [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}]], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Loan Application \u00b0 37 beneficiaries in 1 Parishes who The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Approval accessed loans before 5\" June 2023 should ensure that Process \nwere not selected through the beneficiaries in 1 \nthe loan funds. \nThe Accounting Officer attributed the shortcoming to financial implications and explained that the district would sensitize SACCOs about the insurance", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}, [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}], [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}]], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "policy.", "metadata": {"headings": [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. While, Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \n4.3.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}, [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}]], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe 2 beneficiaries in 1 PDM SACCO had implemented different projects \noe No beneficiaries in 1 PDM SACCOs had non-existent projects. Details are in Appendix 14. \nImplementation of different projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that continuous follow up of beneficiaries would be carried out.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}, [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}], [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}], [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}]], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Source", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Approved Actual \\| Variance Reasons for under/over collection \n\\_\\| budget Collections \nTax Revenues \\| 100,792,782 m 103,565,000 \n1 Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Recruitment of new staff and effect of the increment of salary for science teachers. \n2 Land fees T 0 600,000 -600,000 \n3 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "No Source", "page": 39, "level": 4}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "29,496,000 -14,496,000 Parish chief to collect money 4 Other tax revenues \n0 186,225 -186,225 Not Budgeted for. \n5 Non-Tax Revenues 0 0 \\| \n6 Rent", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "No Source", "page": 39, "level": 4}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "metadata": {"headings": [{"headings_0": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \npay rental at Nawampiti 7 Sale of goods and services \n0 3,000,000 -3,000,000 Did not budget \n8 ein Administrative fees and licenses \n\\|", "metadata": {"headings": [{"headings_0": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 39, "level": 3}}]], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "62,000,000 116,739,345", "metadata": {"headings": [{"headings_0": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, {"headings_1": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \\| Due to Co- funding payment by irrigation", "metadata": {"headings": [{"headings_0": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, {"headings_1": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, {"headings_1": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farmers", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 39, "level": 2}}, {"headings_1": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Revenue 0 40,000 -40,000 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 39, "level": 2}}, {"headings_1": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, [{"headings_0": {"content": "farmers", "page": 39, "level": 2}}, {"headings_1": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}]], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "187,792,782 260,666,570 -77,873,788 \\| \n35 \nAppendix 2: Lack of appropriate performance indicators and targets in the work plans \nS Program Sub- Budget Activities Key performance Planned Revised budget UGX Amount Spent UGX N program Output indicator(s) (Measure) Target for the \nFinancial year \n1 22- 01- 010008- Construction of 5 Number of 5 stance pit latrine 1 \nHUMAN Education,Spo Capacity stance pit latrine constructed \nCAPITAL rts and skills Strengthe Construction of two Number of classroom blocked \n4 \nDEVELOP 04-Labour and ning classroom blocks constructed \nMENT", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}, [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}], [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}]], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "employment", "metadata": {"headings": [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \n390,326,164 390,326,164 \n2 06- 01- 000006- MOTORISED Number of boreholes installed 11 482,703,563 482,703,565 NATURAL Environment Planning DRILLING OF 9 DEEP \nRESOURC and Natural and BOREHOLES AND \nES, Resources budgeting TWO PRODUCTION \nENVIRON Management DEEP BOREHOLES,", "metadata": {"headings": [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}, [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}], [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}]], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MENT,", "metadata": {"headings": [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PUMP TESTING AND \nCLIMATE WATER QUALITY \nCHANGE, \nANALYSIS \nLAND AND \nFEASIBILTY STUDY Number of reports \n1 \nWATER \nAND DESIGN OF \nPIPED WATER \nSYSTEM AT IKUMBYA \nRURALGROWTH \nCENTER AND \nIKUMBYA SEEED \nSECONDARY SCHOOL \nRehabilitation of Number of boreholes 4 \nexisting boreholes rehabilitated \nConstruction of pit Number of 5 stance pit latrine \n1 \nlatrine \nconstructed \n3 01-AGRO- 01- 010017- Formation and Number of farmer field schools 4 \n82,334,653 82,334,653 INDUSTRI Institutional Machinery strengthening of 4 formed \nALIZATIO Strengthening acquisition Farmer field schools \nN and and under micro scale \nCoordination maintenan irrigation. \nI \nce Organisation of farmer \nfield days around \ndemonstration sites \n04-Agricultural 000073- Awareness creation Number of awareness 12 \n5,621,544 5,040,000 Market Access Marketing Events for farmers \nworkshop carried out \nand and value Awareness raising \nCompetitivene addition Events for local \nSS \nleaders at LLG and LG \n02-Agricultural 010025- Supply and installation Number of farmers supplied 35 Production Coffee of Irrigation with micro irrigation \nand \nProductivit equipment to farmers equipment \nProductivi who have successfully \n885,936,149 173,831,960 \n\\_ \nManageme made co-payment for \nnt irrigation equipment \nInstallation of \ndemonstration site \nMicro scale Irrigation \n09- 04-Transport 260002- District, community Number of Kilometrage 40.7 INTEGRAT Asset District , access and urban maintained \nED \nManagement Urban and roads maintained ie in \nTRANSPO \nCommunit a motorable state \nRT y Access \nINFRASTR \nRoad \nUCTURE \nMaintenan \nAND \nce \nSERVICES \n16- 01- 000014- Funds transferred to 7 Number of LLG where funds 12 GOVERNA Institutional Administra Lower local are transferred \nNCE AND Coordination tive and Governments and 5 \nSECURITY Support Town councils. \nServices \n\\| \n000033- Phased fencing Percentage of completion \nSupport to Luuka district", "metadata": {"headings": [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}, [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}]], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Regional headquarters", "metadata": {"headings": [{"headings_0": {"content": "Regional headquarters", "page": 41, "level": 3}}, {"headings_1": {"content": "MENT,", "page": 40, "level": 1}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Offices \n12- 02-Population 010008- Construction of Percentage of completion HUMAN Health, Safety Capacity Nawampiti seed school \nCAPITAL and Strengthe \nDEVELOP Management ning \nMENT 320066- Upgrade of Bulalu Percentage of completion Health HCH to HCIII", "metadata": {"headings": [{"headings_0": {"content": "Regional headquarters", "page": 41, "level": 3}}, {"headings_1": {"content": "MENT,", "page": 40, "level": 1}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 41, "level": 3}}, {"headings_1": {"content": "Regional headquarters", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Strengthe", "metadata": {"headings": [{"headings_0": {"content": "Strengthe", "page": 41, "level": 3}}, {"headings_1": {"content": "System", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ning", "metadata": {"headings": [{"headings_0": {"content": "ning", "page": 41, "level": 3}}, {"headings_1": {"content": "Strengthe", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "532,171,000 474,519,129 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ning", "page": 41, "level": 3}}, {"headings_1": {"content": "Strengthe", "page": 41, "level": 3}}, [{"headings_0": {"content": "ning", "page": 41, "level": 3}}, {"headings_1": {"content": "Strengthe", "page": 41, "level": 3}}]], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "281,967,423 281,967,423", "metadata": {"headings": [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "63,262,000 63262000 1,220,823,322 409,906,205 966,820,563 630,399,744 \n\\| 4,911,966,381 2,994,290,843 \n37 \nAppendix 3: Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}, [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}], [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}], [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}]], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Program Sub- PIAP (Program Activities Key Planned Revised Amount \\| Audit Audit Conclusion program Implementation Action Output \nPlan) Output \nperformance Target budget Spent Conclusion at at output level indicator(s) for the UGX UGX activity level (Fully/Partial/No (Measure) Financia (Fully/Partial/ t Implemented)- I year \nNot Extent of", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}]], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implemented)- implementation", "metadata": {"headings": [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extent of \nof output (Look at implementatio GL items and \nn of activity identify activities with substantial amounts) 12-HUMAN 01- e 1202030502-Basic 010008- Constructio Number of 5 1 390,326,16 390,326, Fully Fully implemented CAPITAL Education,S Requirements and Minimum Capacity n of 5 stance pit \n4 164 Implemented \nDEVELOPME ports and standards met by schools and Strength stance pit latrine \nNT skills training institutions ening latrine constructed \n04-Labour . 1203010601-Basic Constructio Number of 4 \nand Requirements and Minimum n of two classroom \nemployment standards met by schools and \nclassroom blocked \nservices training institutions blocks constructed \n1202010201-Basic \n. \nRequirements and Minimum \nstandards met by schools and \ntraining institutions \nFully Fully implemented Implemented \n06-NATURAL 01- 06060601 Strategy for NDP HI 000006- MOTORISE Number of 11 482,703,56 482,703, Fully", "metadata": {"headings": [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}, [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}]], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RESOURCES, Environment implementation coordination Planning D boreholes \n3 565 Implemented \nENVIRONME and Natural developed. and DRILLING installed \nNT, Resources \nbudgeti OF 9 DEEP \nCLIMATE Managemen ng BOREHOLE \nCHANGE, G S AND \nLAND AND TWO \nWATER \nPRODUCTI \nON DEEP \nBOREHOLE \nSs, PUMP \nTESTING \nAND \nWATER \nQUALITY \nANALYSIS \nNumber of \nFully Fully implemented FEASIBILTY reports Implemented \nSTUDY \nAND \n\\| DESIGN OF \n38 \nPIPED \nWATER \nSYSTEM AT \nIKUMBYA \nRURALGRO \nWTH \nCENTER \nAND \nIKUMBYA \nSEEED \nSECONDAR \nY SCHOO L \nRehabilitati Number of Fully Fully implemented on of boreholes Implemented \nexisting rehabilitated \nboreholes \nConstruct io Number of 5 \nFully Fully implemented n of pit stance pit", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}], [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}]], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "latrine \nlatrine constructed 01-AGRO- 01- 01060104-Regular collection 010017 Formation Number of INDUSTRIAL Institutional and disemination of agriculture Machine and farmer field IZATION Strengtheni data undertaken ry strengthe ni schools ng and \nacquisiti ng of 4 \nformed Coordination on and Farmer field mainten schools \nance under micro \nscale", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigation.", "metadata": {"headings": [{"headings_0": {"content": "irrigation.", "page": 43, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "82,334,653 82,334,6 Fully", "metadata": {"headings": [{"headings_0": {"content": "irrigation.", "page": 43, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "irrigation.", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "53 Implemented \nOrganisati io Fully n of farmer Implemented field days \naround \ndemonstrati \non sites \nRecruitmen", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "irrigation.", "page": 43, "level": 3}}, [{"headings_0": {"content": "Fully implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "irrigation.", "page": 43, "level": 3}}]], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 43, "level": 2}}, {"headings_1": {"content": "Fully implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "t of \\_ Implemented contract \nstaff \n04- \u00a2 01030201-Modern 000073- Awareness Number of 12 5,621,544 5,040,0 Partially", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 43, "level": 2}}, {"headings_1": {"content": "Fully implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agricultural agricultural markets Marketin creation awareness \n00 implemented implemented Market constructed in strategic g and Events for workshop \nAccess and locations value farmers carried out \nCompetitive e 01030405-Value chain actors addition Awarness Number of \nPartially \nness and staff trained raising awareness implemented \nEvents for workshop \nlocal carried out \n\\| leaders at \n39 \nLLG and LG \n09- 04- 09040106-Community access 260002- District, Number of 40.7 532,171,00 474,519, Fully Fully Implemented INTEGRATE Transport & feeder roads constructed & District, community Kilometrage \n0 129 Implemented \nD \nAsset \nmaintained to facilitate market Urban access and maintained TRANSPORT Managemen access \nand urban roads INFRASTRU t \nCommu maintained \nCTURE AND \nnity ie in oa \nSERVICES Access motorable Road state \nMainten \nance \n16- 01- 16060502-Administrative 000014- Funds Number of 12 281,967,4 281,967, Fully GOVERNANC Institutional support services enhanced Administ transferred LLG where \n23 423 Implemented E AND Coordination \nrative to 7 Lower funds are \nSECURITY and local transferred \nSupport Governmen \nServices ts and 5 \nTown \ncouncils. \n40", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}, [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}]], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partial", "metadata": {"headings": [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Program Sub- PIAP Activities Key Planned Revised Amount Audit Audit program (Program \nperforman Target for budget UGX Spent UGX Conclusion Conclusion at Implementati ce the at activity output level on Action indicator(s Financial level (Fully/Partial/ Plan) Output ) year (Fully/Parti Not (Measure) al/Not Implemented) Implement - Extent of ed)- Extent implementatio of n of output implement (Look at GL ation of items and activity identify activities \n\\| 02-Agricultural 01041103- 010025- Supply and installation Number of Production Coffee Coffee of Irrigation farmers and \nproductivity Productivity equipment to farmers supplied Productivity enhanced Management who have successfully with micro made copayment for irrigation irrigation equipment equipment \nwith substantial \n885,936,149 173,831,960 Partially Partially", "metadata": {"headings": [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}, [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}], [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}], [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}]], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u 12-HUMAN 02-Population 1203011501- 010008- Construction of Percentage 1 1,220,823,322 409,906,205 Partially Partially CAPITAL Health, Safety Improve Capacity Nawampiti seed of \nimplemented implemented DEVELOPM and population Strengthening school completion \nENT Management health, safety 320066- Upgrade of Bulalu Percentage \nand Health HCII to HCIII of \nmanagement System completion \nStrengthening \n41 \n1 966,820,563 630,399,744 Partially", "metadata": {"headings": [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}, [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}], [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}]], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "implemented implemented", "page": 45, "level": 3}}], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 4: Utilization of the Wage Budget \n[ \nSN Department Name Initial Approved Supplementary Revised Warrant Payments Unspent balance \n\\|", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "implemented implemented", "page": 45, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "implemented implemented", "page": 45, "level": 3}}]], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "implemented", "page": 45, "level": 3}}], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Administration 0.858 0.858 0.858 0.836 0.022 2 Community based 0.131 0.131 0.131 0.006 services \n3 Education 12.423 2.268 14.691 14.691 0.922 4 Finance 0.131 0.131 0.131 0.130 \n5 Health 3.231 117 4.409 0.393 6 Internal audit 0.028 0.028 0.009 7 Natural resources 0.139 0.022 0.161 \n0.018 8 Planning unit 0.052 0.052 0.012 9 Production 0.938 0.219 1.157 0.136 10 Roads and technical 0.221 0.027 0.248 0.248 0.185 0.063 services \n11 0.172 0.172 0.172 0.172 12 Trade, industry and local 0.010 \ndevelopment \n0.010 0.010 0.010 \nGrand Total 18.334 3.714 22.048 22.048 20.468 1.580 \n42 \nAppendix 5: Fairness in the distribution of projects \nWater points coverage per sub county/ Allocation of grant to sub counties \nSub \nWater \nRank based District Variance Amount allocated tothe %age of amount allocated to the Sub Coun coverage rate on need average rate \nSub Coun \nCounty out of the total district grant BUKOOMA 62.70% 81.10% -18.40% 51,266,843 10.62 IKUMBYA 72.30% 81.10% -8.80% 232,751,276 48.22 WAIBUGA 74.70% 81.10% -6.40% 28,643,847 \nIRONGO 75.30% th qth 81.10% -5.80% 57,287,694 11.87 \nBUKANGA 86.80% 81.10% 5.70% 61,809,355 12.80 6 NAWAMPITI 87.10% 81.10% 6.00% 4,521,661 0.94 BULONGO 96.60% 81.10% 15.50% 28,643,847 5.93 \n43 \nAppendix 6: Late disbursement of funds", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}]], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SUPPLIER_NAME", "metadata": {"headings": [{"headings_0": {"content": "SUPPLIER_NAME", "page": 48, "level": 1}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PAYMENT_DATE", "metadata": {"headings": [{"headings_0": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}, {"headings_1": {"content": "SUPPLIER_NAME", "page": 48, "level": 1}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PO", "metadata": {"headings": [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "02/12/2022 19/04/2023 25/04/2023 22/06/2023 29/06/2023 Grand Total NAMANSENDA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 \nNAWANSEGA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 \nBUKYANGWA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD \nNAMULANDA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 \n50,000,000 sd 100,000,000 25,000,000 50,000,000 100,000,000 25,000,000 50,000,000 75,000,000 50,000,000 100,000,000 BUSONGA WARD -LUUKA PDM SACCO LTD \nBUSITRO WAIBUGA PDM SACCO LIMITED \nBULONGO BULONGO PDM SACCO LIMITED \nKIYUNGA WARD -LUUKA PDM SACCO LTD \nBUDONDO BUKANGA PDM SACCO LIMITED \nKIROBA BUKANGA PDM SACCO LIMITED \nBUKOOVA CENTRAL-BUKOOVA PARISH DEVELOPMENT MODEL SACCO \nLTD \n25,000,000 25,000,000 50,000,000", "metadata": {"headings": [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}, [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}], [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}]], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "PO", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,000,000 25,000,000 50,000,000 \\|\\_\\_\\| 100,000,000 25,000,000 25,000,000 50,000,000 \\_\\_\\_\\_\\_\\_\\| \\_\\_\\_\\_100,000,000 25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "PO", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 50,000,000 75,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BUKOOVA RURAL-BUKOOVA PARISH DEVELOPMENT MODEL SACCO 25,000,000 \nLTD \nBUNABALA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 NAIGOBYA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 BUSANDA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 MAKUUTU-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 NABYOTO-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 BUKANHA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 50,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "50,000,000 100,000,000 50,000,000 100,000,000 25,000,000 25,000,000 100,000,000 50,000,000 100,000,000 50,000,000 100,000,000 25,000,000 50,000,000 100,000,000 BUYOGA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD \nNSIMAKATONO-KYANVUMA PARISH DEVT MODEL SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,000,000 25,000,000 (\u2018\\| 25,000,000 25,000,000 100,000,000 NAKABAMBWE-KYANVUMA PARISH DEVT MODEL SACCO LTD 25,000,000 25,000,000 \nNAKABAALE-KYANVUMA PARISH DEVT MODEL SACCO LTD 25,000,000 25,000,000 \n25,000,000 75,000,000 50,000,000 100,000,000 25,000,000 25,000,000 100,000,000 KYANVUMA-IRONGO PARISH DEVT MODEL SACCO LTD \n25,000,000 25,000000\\| \u2014 50,000,000 100,000,000 ACCOLITD\\_\u2014\u2014D\u2014 2 50,000,000 100,000,000 KIBINGA-IRONGO PARISH DEVT MODEL SACCO LTD \nKALYOWA-IRONGO PARISH DEVT MODEL SACCO LTD \nBUSALAMU NORTH BUSALAMU PDM SACCO LIMITED \nBUSALAMU SOUTH BUSALAMU PDM SACCO LIMITED 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000\u2019000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019SzZ \nGSLIWT ODDVS Wdd VONEIVM DIVMT \\| 000\u2019000\u201900T 000\u2019000\u2019SZ 000\u2019000\u2019SZ 000\u2019000\u2019SZ 000\u2019000'S7 \nOIIVS WAd VAANNMI VINNNI", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 49, "level": 3}}], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ODDVS Wdd VASWNYT VVMVN 000\u2019000\u201900T 000\u00b0000\u2019S7 000\u2019000\u2019Sz 000\u00b0000\u201957 000\u2019000\u2019SZ \nOIIVS WAd VAANNMI VAENNMI 000\u2019000\u201900T 000000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019Sz \nODDVS Wad VONEIVM VMEWLLng \nAppendix 7: Disbursement of Parish Revolving Fund (PRF) to the Households \n\\\\ Name of SACCO \nOpening Total Closing Total Total Total Diversion/Variance Account Receipts Account payments Disbursements bank \nbalance (Credits) Balance (Loans) charges \na", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}, [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}]], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(G)=(D-E-F)", "metadata": {"headings": [{"headings_0": {"content": "(G)=(D-E-F)", "page": 50, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "C)", "metadata": {"headings": [{"headings_0": {"content": "C)", "page": 50, "level": 3}}, {"headings_1": {"content": "(G)=(D-E-F)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nawanyago-Irongo Pdm Sacco Limited 17,000,000 100,000,000 117,000,000", "metadata": {"headings": [{"headings_0": {"content": "C)", "page": 50, "level": 3}}, {"headings_1": {"content": "(G)=(D-E-F)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PF", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 50, "level": 1}}, {"headings_1": {"content": "C)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[2 ran \\| toma mama \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 50, "level": 1}}, {"headings_1": {"content": "C)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[5", "metadata": {"headings": [{"headings_0": {"content": "[5", "page": 50, "level": 1}}, {"headings_1": {"content": "PF", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sanas", "metadata": {"headings": [{"headings_0": {"content": "sanas", "page": 50, "level": 4}}, {"headings_1": {"content": "[5", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Tome mama mamma] \\| [Tan 194,299", "metadata": {"headings": [{"headings_0": {"content": "sanas", "page": 50, "level": 4}}, {"headings_1": {"content": "[5", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "metadata": {"headings": [{"headings_0": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}, {"headings_1": {"content": "sanas", "page": 50, "level": 4}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "See sn messen man mama \\| 194,299 5 Fin vamam\u0131 mamam\u0131\\| um] \\| Budhabangula Bulongo Pdm Sacco Limited 17,000,000 100,000,000 117,708,182 \n3 rm [Tram oom mare] \\| 5 Fon \\|vamam\\| mama] uvomam\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}, {"headings_1": {"content": "sanas", "page": 50, "level": 4}}, [{"headings_0": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}, {"headings_1": {"content": "sanas", "page": 50, "level": 4}}]], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 50, "level": 1}}, {"headings_1": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "m m I", "metadata": {"headings": [{"headings_0": {"content": "m m I", "page": 50, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46 \nAppendix 8: Functionality of the Parish Development Committees (PDC) \nParish Name Name Of Sacco Does the membership of the Were Did the PDC Did the PDC Were \nHow much Parish Development committee quarterly prepare parish prepare parish 5 quarterly", "metadata": {"headings": [{"headings_0": {"content": "m m I", "page": 50, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 50, "level": 1}}, [{"headings_0": {"content": "m m I", "page": 50, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 50, "level": 1}}]], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(PDC) include those stipulated meetings priorities and year plan as performance was \nin the guidelines?(Includes LC held? action plans for stipulated reports received II Chairperson, Parish Chief, \nParish Chairperson of the \nwomen Council, Parish \nChairperson of the youth \nCouncil, Parish Chairperson of \npersons with Disability Council, \nChairperson of the ruling Party \nat the Parish, and Chairperson \nof older persons executive \ncommittee the parish or ward \nelected under sec. 25(4) of the \nNational Council for older \nPersons Act, 2013) \nthe FY Annex 2 prepared? for the PDC 2022/2023 as structure of the \nactivities? per Annex 1 parish plan of \nformat of parish the Governance \npriorities of the and \nGovernance and Administration \nAdministration pillar \npillar operational \noperational manual, Feb. \nmanual, Feb. 2022? \n2022? \nBudhabangula Budhabangula Yes Yes No No No 1,000,000 Bulongo Pdm \nSacco Limited \nBudondo Budondo - Yes Yes No No No 1,000,000 Bukanga Pdm \nSacco Limited \nBugomba Bugomba- Yes Yes No No No 1,000,000 Nawampiti Pdm \nSacco Limited \nBugonyoka Bugonyoka- Yes Yes No No No 1,000,000 Bulongo Pdm \nSacco Limited \nBukanha Bukanha- Yes Yes No No No 1,000,000 Bukoova Pdm \nSacco Limited \nBukendi Bukendi-Bulongo Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBukooma Bukooma- Yes Yes No No No 1,000,000 Bukooma Pdm \nSacco Limited \nBukoova Bukoova Central- Yes Yes No No No 1,000,000 Bukoova Pdm", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}, [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}], [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}]], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n47", "metadata": {"headings": [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}, [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}]], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bukoova rural Bukoova Rural- Yes Yes No No No 1,000,000 Bukoova Pdm \nSacco Limited \nBukyangwa Bukyangwa- Yes Yes No No 1,000,000 Bukooma Pdm \nSacco Limited \nBulanga ward Bulanga-Bulanga Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBulongo Bulongo- Bulongo Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBunabala Bunabala- Yes No No No 1,000,000 Bukoova Pdm \nSacco Limited \nBunafu Bunafu- Ikumbya Yes No No No 1,000,000 Pdm Sacco \nLimited \nBuniko Buniko- Yes No No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nBusalamu East Busalamu East - Yes \nBusalamu Pdm \nSacco Limited \nBusalamu North Busalamu North - Yes \nBusalamu Pdm \nSacco Limited \nBusalamu South Busalamu South- \nBusalamu Pdm \nSacco Limited \nBusalamu East Busalamu West - \nBusalamu Pdm \nSacco Limited \nYes No No No 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}, [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}]], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "Sacco Limited", "page": 51, "level": 1}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Busadha Busanda- 1,000,000 Bukoova Pdm \nSacco Limited \u2014m Busiimawu Busiimawu - No 1,000,000 Luuka Pdm Sacco \nLimited \nBusiiro Busiiro- Waibuga \nPdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Limited", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No No 1,000,000 \n48 \nBusonga Busonga -Luuka Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nm \nButasera Butaserwa- Yes Yes No No 1,000,000 Bukoova Pdm \nSacco Limited ie \nButimbwa Butimbwa - Yes No No 1,000,000 Waibuga Pdm \nSacco Limited Ne \nBuwologoma Buwologoma - Yes No No 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}, [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}]], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bukanga Pdm Sacco Limited \nBuyoga Buyoga-Bukoova Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBuyoola Buyoola- Yes Yes \\| No No \\| 1,000,000 Nawampiti Pdm \nSacco Limited \nIkumbya Ikumbya- Yes Yes No No No 1,000,000 Ikumbya Pdm \nSacco Limited \nInuula Inuula- Ikumbya Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nIrongo Irongo-Irongo Yes Yes No No No 1,000,000 Pdm Sacco Ie\u2014s \nLimited \nItakaibolu Itakaibolu - Yes \nNo 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}, [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sacco Waibuga Pdm", "metadata": {"headings": [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited \nItwe Itwe-Bulanga Yes Yes No No 1,000,000 Pdm Sacco \\|. \nLimited \nKalyowa Kalyowa-Irongo Yes No No No 1,000,000 Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}, [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}], [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= Limited", "metadata": {"headings": [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kibbinga Kibinga-Irongo Yes Yes No No 1,000,000 \\| Pdm Sacco \nLimited \nKiroba Kiroba -Bukanga Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}], [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pdm Sacco \nLimited \n49 \nKitwekyambogo Kitwekyambogo - Yes Luuka Pdm Sacco \nLimited \nYes No No No 1,000,000 \nKiyunga Kiyunga -Luuka Yes Yes No No No 1,000,000 Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}, [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyanvuma Limited", "metadata": {"headings": [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], "page": 54, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyanvuma- Yes Yes No No No 1,000,000 Irongo Pdm \nSacco Limited \nLwaki Lwaki -Waibuga Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nLwanda Lwanda -Luuka Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nMagada Magada- Yes Yes No No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nMakuutu Makuutu- Yes [No No No 1,000,000 Bukoova Pdm \nSacco Limited \nMaundo Mawundo- Yes Yes No No No 1,000,000 Bulanga Pdm \nSacco Limited \nNabubya Nabubya - Yes Yes No No No 1,000,000 Bukanga Pdm \nSacco Limited \nNabyoto Nabyoto-Bukoova Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nNaigobya Naigobya- Yes Yes No No No 1,000,000 Bukooma Pdm \nSacco Limited \nNakabaale A Nakabaale- Yes Yes No No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nNakabambwe Nakabambwe- Yes Yes No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nNakabugu Nakabugu - Yes Yes No 1,000,000 Bulongo Pdm \nSacco Limited \n50 \n: \nNakiswiga Nakiswiga- Yes Yes No No No 1,000,000 Nawampiti Pdm \nSacco Limited \nNamalembe Namalemba- Yes Yes No No ro 1,000,000 Bulongo Pdm \nSacco Limited 7 \nNamasenda Namansenda- Yes Yes \\| No No 1,000,000 Bukooma Pdm \nSacco Limited \\| \n\\| \nNamukubembe Namukubembe - Yes Yes No No No 1,000,000 Bukanga Pdm \nSacco Limited \nNamulanda Namulanda- Yes Yes No No No 1,000,000 Bukooma Pdm \nSacco Limited \\| Nantamu Nantamu- Yes Yes No No 1,000,000 \\| Bulanga Pdm \nSacco Limited or as Nawaka \\| Nawaka- Yes \nes No No \nIkumbya Pdm \nSacco Limited \nNawampiti Nawampiti - Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}]], "page": 54, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nawampiti Pdm \nSacco Limited \\| \nNawankompe Nawankompe Yes Yes No No 1,000,000 Nawampiti Pdm \nSacco Limited \nNawansenga Nawansega- Yes IS No No 1,000,000 Bukoova Pdm \nNawanyago Sacco Limited \n\\_\\_\\| \nNawanyago- Yes Yes No no 1,000,000 Irongo Pdm \nNsima Katono Nsimakatono- Yes \\| Yes No No 1,000,000 \nSacco Limited [Wo \nKyanvuma Pdm \nNtayigirwa Sacco Limited hi + Ntayigirwa = Yes Yes No No 1,000,000 Ikumbya Pdm 1 \nSacco Limited \nWalibo Walibo-Bulanga Yes Yes No No 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}], [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}]], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 55, "level": 1}}, {"headings_1": {"content": "| 1,000,000", "page": 55, "level": 5}}], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "51 \nAppendix 9: Failure by PDM SACCOs to hold General Meetings SN Vote Parish Name Name of SACCO \nName \nDate Was Date GM Wasa Was the Was Was certificate the was held leaders vetting there training of first (Should hip criterion a (topical registration GM be within vetting following Bank subjects) was issued held one commit the PDM Accou ofthe PDM (Yes/N month tee SACCO nt SACCO", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}, [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}], [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}]], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. from the elected byelaws openi members date of and established? ng undertaken issue of inaugu \nresolu during the certificate rated tion meeting of (Yes/N (Yes/No) (Yes/ (Yes/No) registratio 0) No)", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "n)", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Luuka DLG Budhabangula Budhabangula Bulongo Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes \nYes No 2 Luuka DLG Budondo Budondo -Bukanga Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \nYes No 3 Luuka DLG Bugomba Bugomba- Nawampiti Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 \nYes No Luuka DLG Bugonyoka Bugonyoka-Bulongo Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 \nYes No Luuka DLG Bukanha Bukanha-Bukoova Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes Yes No \\| \nPo \nLuuka DLG Bukendi Bukendi-Bulongo Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 Yes Yes Yes No Luuka DLG Bukooma Bukooma-Bukooma Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes Yes No Luuka DLG Bukoova Bukoova Central-Bukoova Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes \nYes No Luuka DLG Bukoova rural Bukoova Rural-Bukoova Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes \nNo 10 Luuka DLG Bukyangwa Bukyangwa-Bukooma Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes Yes \nYes No 11 Luuka DLG Bulanga ward Bulanga-Bulanga Pdm Sacco Limited \n12 Luuka DLG Bulongo Bulongo- Bulongo Pdm Sacco Limited \n13 Luuka DLG Bunabala Bunabala-Bukoova Pdm Sacco Limited \n14 Luuka DLG Bunafu Bunafu- Ikumbya Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02-May-22 Yes 17-Nov-22 Yes Yes \nNo 02-May-22 Yes 21-Nov-22 Yes Yes \nNo 02-May-22 Yes 26-Nov-22 Yes Yes Yes No 02-May-22 24-Nov-22 Yes Yes \n15 Luuka DLG Buniko Buniko-Kyanvuma Pdm Sacco Limited 02-May-22 24-Nov-22 Yes Yes Yes No 16 Luuka DLG Busalamu East Busalamu East -Busalamu Pdm Sacco Limited 02-May-22 \n24-Nov-22 Yes Yes Yes No 17 Luuka DLG Busalamu North Busalamu North -Busalamu Pdm Sacco Limited 02-May-22 Yes 14-Nov-22 \nYes Yes No 18 Luuka DLG Busalamu South Busalamu South- Busalamu Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes \nYes No 19 Luuka DLG Busalamu East Busalamu West -Busalamu Pdm Sacco Limited 02-May-22 Yes \n52 \n21-Nov-22 Yes Yes \\| Yes No \n20 Luuka DLG Busadha Busanda-Bukoova Pdm Sacco Limited \n02-May-22 Yes 26-Nov-22 Yes Yes Yes No 21 Luuka DLG Busiimawu Busiimawu -Luuka Pdm Sacco Limited \n02-May-22 Yes 29-Sep-22 Yes Yes Yes [No 22 Luuka DLG Busiiro Busiiro- Waibuga Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 Yes Te Yes No \n02-May-22 Yes 29-Sep-22 Yes Yes Yes No 23 Luuka DLG Busonga Busonga -Luuka Pdm Sacco Limited \na 24 Luuka DLG Butasera Butaserwa-Bukoova Pdm Sacco Limited \n02-May-22 k= 29-Sep-22 Yes Yes I Yes No Luuka DLG Butimbwa Butimbwa -Waibuga Pdm Sacco Limited \n02-May-22 Yes I 17-Nov-22 Tee [Yes Yes No 26 Luuka DLG Buwologoma Buwologoma -Bukanga Pdm Sacco Limited 02-May-22 \\| Yes 29-Sep-22 Yes Yes \nYes \u2014T No E 27 Ex: DLG se] Buyoga Buyoga-Bukoova Pdm Sacco Limited \n02-May-22 Yes 29-Sep-22 Yes Yes Yes No Luuka Buyoola Buyoola- Nawampiti Pdm Sacco Limited 02-May-22 Yes 29-Sep-22 Yes Yes \\| Yes No 29 Luuka DLG Ikumbya Ikumbya- Ikumbya Pdm Sacco Limited \\| May Yes 17-Nov-22 = Yes Yes \nYes No 30 Luuka DLG Inuula \nInuula- Ikumbya Pdm Sacco Limited \nr a] Luuka DLG Irongo Irongo-Irongo Pdm Sacco Limited \n02-May-22 Yes I 17-Nov-22 \\| Yes Yes IL 02-May-22 Yes 29-Nov-22 Yes Yes Yes No 32 Luuka DLG Itakaibolu Itakaibolu -Waibuga Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 Yes Yes \nYes No 02-May-22 Yes \\| 22 Yes I Yes \\_\\| Yes No 33 Luuka DLG Itwe \nItwe-Bulanga Pdm Sacco Limited \n34 Luuka DLG Kalyowa Kalyowa-Irongo Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 Yes Yes Yes No 35 Luuka DLG Kibbinga Kibinga-Irongo Pdm Sacco Limited \n02-May-22 Yes 16-Nov-22 Yes Yes Yes No Kiroba -Bukanga Pdm Sacco Limited \u2014y 02-May-22 Yes \\| era Yes Yes \n36 Luuka DLG Kiroba", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}, [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}]], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes [m", "metadata": {"headings": [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], "page": 57, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "37 Luuka DLG Kitwekyambogo Kitwekyambogo -Luuka Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes \nYes No 38 Luuka DLG Kiyunga Kiyunga -Luuka Pdm Sacco Limited \n39 Luuka DLG Kyanvuma Kyanvuma-Irongo Pdm Sacco Limited \n40 Luuka DLG Lwaki Lwaki -Waibuga Pdm Sacco Limited \n02-May-22 Yes 2 Nov-22 Yes =\\| Yes \\| Yes No", "metadata": {"headings": [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}, [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}]], "page": 57, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "GERA \\| Vs 27-Nov-22 AL Yes Yes No 02-May-22 Yes 24-Nov-22 Yes Yes Yes No 41 Luuka DLG Lwanda Lwanda -Luuka Pdm Sacco Limited \n02-May-22 Yes 21-Nov-22 Yes Yes Yes No 02-May-22 Yes 17-Nov-22 Yes [res [Yes [no 42 Luuka DLG Magada Magada-Kyanvuma Pdm Sacco Limited \n43 ie DLG Makuutu Makuutu-Bukoova Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes Yes Yes No 44 Luuka DLG al Maundo Mawundo-Bulanga Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes Yes No 45 Luuka Nabubya Nabubya -Bukanga Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes Yes No 46 Luuka DLG Nabyoto Nabyoto-Bukoova Pdm Sacco Limited \n02-May-22 Yes 21-Nov-22 Yes Yes Yes No 47 Luuka DLG Naigobya Naigobya-Bukooma Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \\| Yes Yes Yes No \n\\| \n48 Luuka DLG \\| Nakabaale A Nakabaale-Kyanvuma Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \\| Yes Yes \nYes No 49 Luuka DLG Nakabambwe Nakabambwe-Kyanvuma Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 Yes Yes \nYes \\| No 50 Luuka DLG Nakabugu Nakabugu -Bulongo Pdm Sacco Limited \n02-May-22 Yes \\| 21-Nov-22 \\| Yes [Yes Yes No \n53 \n51 Luuka DLG Nakiswiga Nakiswiga- Nawampiti Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes Yes \nYes No 52 Luuka DLG Namalembe Namalemba- Bulongo Pdm Sacco Limited 02-May-22 \n53 Luuka DLG Namasenda Namansenda-Bukooma Pdm Sacco Limited 02-May-22 \n54 Luuka DLG Namukubembe Namukubembe -Bukanga Pdm Sacco Limited 02-May-22 \n55 Luuka DLG Namulanda Namulanda-Bukooma Pdm Sacco Limited 02-May-22 \n21-Nov-22 Yes Yes Yes No 24-Nov-22 Yes Yes Yes No Yes Yes Yes No 21-Nov-22 Yes Yes Yes No 56 Luuka DLG Nantamu Nantamu-Bulanga Pdm Sacco Limited \n57 Luuka DLG Nawaka Nawaka- Ikumbya Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 \\| Yes Yes Yes No 02-May-22 Yes 17-Nov-22 Yes Yes Yes No 58 Luuka DLG Nawampiti Nawampiti -Nawampiti Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \nNo 59 Luuka DLG Nawankompe Nawankompe -Nawampiti Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 \nNo Luuka Nawansenga Nawansega-Bukoova Pdm Sacco Limited 02-May-22 21-Nov-22 \nNo 61 Luuka DLG Nawanyago Nawanyago-Irongo Pdm Sacco Limited 02-May-22 24-Nov-22 \n62 Luuka DLG Nsima Katono Nsimakatono-Kyanvuma Pdm Sacco Limited 02-May-22 \n63 Luuka DLG Ntayigirwa Ntayigirwa -Ikumbya Pdm Sacco Limited 02-May-22 \n64 Luuka DLG Walibo Walibo-Bulanga Pdm Sacco Limited 02-May-22 \n54 \nNo Yes \nYes \nYes \nAppendix 10: un-licensed SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks \n] registered under \nMicrofinance \nInstitutions money \nlenders act 2016? \n=", "metadata": {"headings": [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}, [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}]], "page": 57, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes [m", "page": 57, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Luuka DLG Budhabangula Budhabangula Bulongo Pdm Sacco No", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes [m", "page": 57, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Limited", "metadata": {"headings": [{"headings_0": {"content": "| Limited", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 59, "level": 3}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Luuka DLG Budondo Budondo -Bukanga Pdm Sacco Limited No \n3 Luuka DLG Bugomba", "metadata": {"headings": [{"headings_0": {"content": "| Limited", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 59, "level": 3}}, [{"headings_0": {"content": "| Limited", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bugomba-", "metadata": {"headings": [{"headings_0": {"content": "Bugomba-", "page": 59, "level": 4}}, {"headings_1": {"content": "| Limited", "page": 59, "level": 3}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nawampiti Pdm Sacco Limited No \n4 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "Bugomba-", "page": 59, "level": 4}}, {"headings_1": {"content": "| Limited", "page": 59, "level": 3}}, [{"headings_0": {"content": "Bugomba-", "page": 59, "level": 4}}, {"headings_1": {"content": "| Limited", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bugonyoka", "metadata": {"headings": [{"headings_0": {"content": "Bugonyoka", "page": 59, "level": 5}}, {"headings_1": {"content": "Bugomba-", "page": 59, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bugonyoka-Bulongo Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "Bugonyoka", "page": 59, "level": 5}}, {"headings_1": {"content": "Bugomba-", "page": 59, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I I", "metadata": {"headings": [{"headings_0": {"content": "I I", "page": 59, "level": 1}}, {"headings_1": {"content": "Bugonyoka", "page": 59, "level": 5}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 [ Luuka DLG Bukanha Bukanha-Bukoova Pdm Sacco Limited No 6 Luuka DLG Bukendi Bukendi-Bulongo Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "I I", "page": 59, "level": 1}}, {"headings_1": {"content": "Bugonyoka", "page": 59, "level": 5}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Br", "metadata": {"headings": [{"headings_0": {"content": "Br", "page": 59, "level": 2}}, {"headings_1": {"content": "I I", "page": 59, "level": 1}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Luuka DLG \nBukooma-Bukooma Pdm Sacco Limited No 1 \n8 Luuka DLG Bukoova Bukoova Central-Bukoova Pdm Sacco No Limited \n9 Luuka DLG Bukoova rural Bukoova Rural-Bukoova Pdm Sacco No", "metadata": {"headings": [{"headings_0": {"content": "Br", "page": 59, "level": 2}}, {"headings_1": {"content": "I I", "page": 59, "level": 1}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u Limited", "metadata": {"headings": [{"headings_0": {"content": "u Limited", "page": 59, "level": 4}}, {"headings_1": {"content": "Br", "page": 59, "level": 2}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Luuka DLG Bukyangwa Bukyangwa-Bukooma Pdm Sacco Limited No \\| \nii Luuka DLG Bulanga ward Bulanga-Bulanga Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "u Limited", "page": 59, "level": 4}}, {"headings_1": {"content": "Br", "page": 59, "level": 2}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "} \"|", "metadata": {"headings": [{"headings_0": {"content": "} \"|", "page": 59, "level": 3}}, {"headings_1": {"content": "u Limited", "page": 59, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12 Luuka DLG Bulongo Bulongo- Bulongo Pdm Sacco Limited No \n13 Luuka DLG Bunabala Bunabala-Bukoova Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "} \"|", "page": 59, "level": 3}}, {"headings_1": {"content": "u Limited", "page": 59, "level": 4}}, [{"headings_0": {"content": "} \"|", "page": 59, "level": 3}}, {"headings_1": {"content": "u Limited", "page": 59, "level": 4}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "To", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 Luuka DLG Bunafu Bunafu- Ikumbya Pdm Sacco Limited No \n15 Luuka DLG Buniko Buniko-Kyanvuma Pdm Sacco Limited No L Bussen \n16 Luuka DLG Busalamu East \nEast -Busalamu Pdm Sacco No Limited \nI 17 Luuka DLG Busalamu Busalamu North -Busalamu Pdm Sacco No North Limited \n55", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}, [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \\| Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \\| Sacco not regidtered under the Miesankanee Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act! Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \n\u2014 Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \nLuuka DLG Busalamu Busalamu South- Busalamu Pdm Sacco \\| No South Limited \nLuuka DLG \nBusalamu East Busalamu West -Busalamu Pdm Sacco \\| No Limited \nLuuka DLG Busadha Busanda-Bukoova Pdm Sacco Limited 21 Luuka DLG Busiimawu Busiimawu -Luuka Pdm Sacco Limited \n22 Luuka DLG Busiiro \nBusiiro- Waibuga Pdm Sacco Limited \nLuuka DLG Busonga Busonga -Luuka Pdm Sacco Limited 24 Luuka DLG Butasera Butaserwa-Bukoova Pdm Sacco Limited \n25 Luuka DLG Butimbwa Butimbwa -Waibuga Pdm Sacco Limited No \n26 Luuka DLG Buwologoma Buwologoma -Bukanga Pdm Sacco Limited \n27 Luuka DLG Buyoga Buyoga-Bukoova Pdm Sacco Limited No 28 Luuka DLG Buyoola Buyoola- Nawampiti Pdm Sacco Limited No 29 Luuka DLG Ikumbya Ikumbya- Ikumbya Pdm Sacco Limited No 30 Luuka DLG Inuula Inuula- Ikumbya Pdm Sacco Limited No 31 Luuka DLG Irongo Irongo-Irongo Pdm Sacco Limited No 32 Luuka DLG Itakaibolu Itakaibolu -Waibuga Pdm Sacco Limited No 33 Luuka DLG \nLuuka DLG Kalyowa Kalyowa-Irongo Pdm Sacco Limited No \n35 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}, [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kibbinga", "metadata": {"headings": [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], "page": 60, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kibinga-Irongo Pdm Sacco Limited \nLuuka DLG Kiroba Kiroba -Bukanga Pdm Sacco Limited \nLuuka DLG Kitwekyambogo Kitwekyambogo -Luuka Pdm Sacco No Limited \n38 Luuka DLG Kiyunga Kiyunga -Luuka Pdm Sacco Limited \n56 \n\\| Sacco not regidtered under the \n\\| Microfinance Institutions money lenders Act \n\\| Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \nMicrofinance Institutions money lenders Act \nSacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nSacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nMicrofinance Institutions money lenders Act \nMicrofinance Institutions money lenders Act \nSacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nSacco not regidtered under the Microfinance Institutions money lenders Act \n39 Luuka DLG Kyanvuma Kyanvuma-Irongo Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}, [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}]], "page": 60, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "L Luuka", "metadata": {"headings": [{"headings_0": {"content": "L Luuka", "page": 61, "level": 3}}, {"headings_1": {"content": "Kibbinga", "page": 60, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "40 DLG Lwaki F Lwaki -Waibuga Pdm Sacco Limited No 41 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "L Luuka", "page": 61, "level": 3}}, {"headings_1": {"content": "Kibbinga", "page": 60, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lwanda", "metadata": {"headings": [{"headings_0": {"content": "Lwanda", "page": 61, "level": 8}}, {"headings_1": {"content": "L Luuka", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lwanda -Luuka Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "Lwanda", "page": 61, "level": 8}}, {"headings_1": {"content": "L Luuka", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014| |", "metadata": {"headings": [{"headings_0": {"content": "\u2014| |", "page": 61, "level": 3}}, {"headings_1": {"content": "Lwanda", "page": 61, "level": 8}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "42 Luuka DLG Magada Wagade-Genvoma Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "\u2014| |", "page": 61, "level": 3}}, {"headings_1": {"content": "Lwanda", "page": 61, "level": 8}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act 43 Luuka DLG Makuutu Makuutu-Bukoova Pdm Sacco Limited No \nSacco not regidtered under the", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Microfinance Institutions money lenders Bet 44 Luuka DLG Maundo Mawundo-Bulanga Pdm Sacco Limited No \nSacco not regidtered under the \n\\| \n45 Luuka DLG Nabubya Nabubya -Bukanga Pdm Sacco Limited No \n\u2014 \n46 Luuka DLG Nabyoto Nabyoto-Bukoova Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Microfinance Institutions money lenders Act Sacco not regidtered under the \n\\| Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act 47 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Naigobya", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Naigobya-Bukooma Pdm Sacco Limited No \n\\| \nSacco not regidtered under the", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}, [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Microfinance Institutions money lenders Act \\| 48 Luuka DLG Nakabaale A Nakabaale-Kyanvuma Pdm Sacco Limited No \nSacco not regidtered under the", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "49 Luuka DLG Nakabambwe Nakabambwe-Kyanvuma Pdm Sacco No Limited \n50 Luuka DLG Nakabugu Nakabugu -Bulongo Pdm Sacco Limited No \nSi DLG Nakiswiga Nakiswiga- Nawampiti Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}, [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Luka", "metadata": {"headings": [{"headings_0": {"content": "Luka", "page": 61, "level": 4}}, {"headings_1": {"content": "Naigobya", "page": 61, "level": 2}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 1}}, {"headings_1": {"content": "Luka", "page": 61, "level": 4}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "52 Luuka DLG Namalembe Namalemba- Bulongo Pdm Sacco Limited No u \n53 Luuka DLG Namasenda Namansenda-Bukooma Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 1}}, {"headings_1": {"content": "Luka", "page": 61, "level": 4}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mo", "metadata": {"headings": [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited \nLL 54 Luuka DLG \\| Namukubembe Namukubembe -Bukanga Pdm Sacco No Limited \n55 Luuka DLG Namulanda Namulanda-Bukooma Pdm Sacco Limited No 56 Luuka DLG Nantamu Nantamu-Bulanga Pdm Sacco Limited No \n57 Luuka DLG \nNawaka \n58 Luuka DLG Nawampiti \nNawaka- Ikumbya Pdm Sacco Limited \\| No", "metadata": {"headings": [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}, [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}], [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}], [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nawampiti", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Pdm Sacco No Limited \n\\| 59 Luuka DLG Nawankompe Nawankompe -Nawampiti Pdm Sacco No al Limited", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act\\_\\| Sacco not regidtered under the \n\\| Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \nLuuka DLG Nawansenga Nawansega-Bukoova Pdm Sacco Limited No Luuka DLG Nawanyago Nawanyago-Irongo Pdm Sacco Limited \nLuuka DLG Nsima Katono Nsimakatono-Kyanvuma Pdm Sacco Limited \nLuuka DLG Ntayigirwa Ntayigirwa -Ikumbya Pdm Sacco Limited No Luuka DLG Walibo Walibo-Bulanga Pdm Sacco Limited No \n58 \nSacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nSacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nAppendix 11: SACCOs with PRF financing agreement \nS/N Vote name Parish Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}, [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1 881 Luuka DLG Budhabangula [be Bulongo Pdm Sacco Limited \n2 881 Luuka DLG Budondo Budondo -Bukanga Pdm Sacco Limited \n3 881 Luuka DLG Bugomba Bugomba- Nawampiti Pdm Sacco Limited \n4 881 Luuka DLG Bugonyoka Bugonyoka-Bulongo Pdm Sacco Limited \n5 881 Luuka DLG Bukanha Bukanha-Bukoova Pdm Sacco Limited \n6 881 Luuka DLG Bukendi Bukendi-Bulongo Pdm Sacco Limited \n7 881 Luuka DLG Bukooma Bukooma-Bukooma Pdm Sacco Limited \n8 881 Luuka DLG Bukoova Bukoova Central-Bukoova Pdm Sacco Limited 9 881 Luuka DLG Bukoova rural Bukoova Rural-Bukoova Pdm Sacco Limited \\| \u201c10 881 Luuka DLG Bukyangwa Bukyangwa-Bukooma Pdm Sacco Limited \n11 881 Luuka DLG Bulanga ward Bulanga-Bulanga Pdm Sacco Limited \n12 881 Luuka DLG a Bulongo Bulongo- Bulongo Pdm Sacco Limited \n13 881 Luuka DLG \nBunabala-Bukoova Pdm Sacco Limited \n14 881 Luuka DLG Bunafu Bunafu- Ikumbya Pdm Sacco Limited \nL 15 881 Luuka DLG Buniko Buniko-Kyanvuma Pdm Sacco Limited \n16 881 Luuka DLG Busalamu East Busalamu East -Busalamu Pdm Sacco Limited 17 881 Luuka DLG Busalamu North Busalamu North -Busalamu Pdm Sacco Limited 18 881 Luuka DLG Busalamu South Busalamu South- Busalamu Pdm Sacco Limited ae 19 881 Luuka DLG Busalamu East Tresen West -Busalamu Pdm Sacco Limited Luuka DLG Busadha Busanda-Bukoova Pdm Sacco Limited \n21 881 Luuka DLG Busiiro Busiiro- Waibuga Pdm Sacco Limited \n22 881 Luuka DLG Butasera + Butaserwa-Bukoova Pdm Sacco Limited \n23 881 Luuka DLG Butimbwa aati -Waibuga Pdm Sacco Limited \n24 881 Luuka DLG \\| \nBuwologoma Buwologoma -Bukanga Pdm Sacco Limited 25 881 Luuka DLG \\| Buyoga Buyoga-Bukoova Pdm Sacco Limited \nu 26 881 Luuka DLG Buyoola Buyoola- Nawampiti Pdm Sacco Limited \n59 \nDate PRF was Date SACCO Signed Board was appointed \n10-Jun-22 17-Nov-22 \\| 5 10-Jun-22 17-Nov-22 10-Jun-22 24-Nov-22 \n10-Jun-22 29-Nov-22 \n10-Jun-22 24-Nov-22 10-Jun-22 17-Nov-22 \\| 10-Jun-22 21-Nov-22 \n10-Jun-22 24-Nov-22 \n10-Jun-22 24-Nov-22 u 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 \n10-Jun-22 21-Nov-22 \n10-Jun-22 26-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}, [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}]], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "Nawampiti", "page": 61, "level": 4}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 24-Nov-22 10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "Nawampiti", "page": 61, "level": 4}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 14-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 21-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I 10-Jun-22 ae", "metadata": {"headings": [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 26-Nov-22 \n10-Jun-22 29-Sep-22 10-Jun-22 29-Sep-22 10-Jun-22 17-Nov-22 \n10-Jun-22 29-Sep-22 10-Jun-22 \\| 17-Nov-22 \n10-Jun-22 25-Sep-22 \\|", "metadata": {"headings": [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}]], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "27 881 Luuka DLG Ikumbya Ikumbya- Ikumbya Pdm Sacco Limited \n28 881 Luuka DLG Inuula Inuula- Ikumbya Pdm Sacco Limited \n29 881 Luuka DLG Itakaibolu Itakaibolu -Waibuga Pdm Sacco Limited 30 881 Luuka DLG Itwe Itwe-Bulanga Pdm Sacco Limited \n31 881 Luuka DLG Kalyowa Kalyowa-Irongo Pdm Sacco Limited 32 881 Luuka DLG Kibbinga Kibinga-Irongo Pdm Sacco Limited \n33 881 Luuka DLG Kiroba Kiroba -Bukanga Pdm Sacco Limited \n34 881 Luuka DLG Kyanvuma Kyanvuma-Irongo Pdm Sacco Limited \n35 881 Luuka DLG Lwaki Lwaki -Waibuga Pdm Sacco Limited \n36 881 Luuka DLG Magada Magada-Kyanvuma Pdm Sacco Limited \n37 881 Luuka DLG Makuutu Makuutu-Bukoova Pdm Sacco Limited 38 881 Luuka DLG Maundo Mawundo-Bulanga Pdm Sacco Limited \n39 881 Luuka DLG Nabubya Nabubya -Bukanga Pdm Sacco Limited \n40 881 Luuka DLG Nabyoto Nabyoto-Bukoova Pdm Sacco Limited \n41 881 Luuka DLG Naigobya Naigobya-Bukooma Pdm Sacco Limited 42] LuukaDIG Nakabaale A Nakabaale-Kyanvuma Pdm Sacco Limited 43 881 Luuka DLG Nakabambwe Nakabambwe-Kyanvuma Pdm Sacco Limited SS \n44 881 Luuka DLG Nakabugu Nakabugu -Bulongo Pdm Sacco Limited \n45 881 Luuka DLG Nakiswiga Nakiswiga- Nawampiti Pdm Sacco Limited 46 881 Luuka DLG Namalembe Namalemba- Bulongo Pdm Sacco Limited 47 881 Luuka DLG Namasenda Namansenda-Bukooma Pdm Sacco Limited 48 881 Luuka DLG Namukubembe Namukubembe -Bukanga Pdm Sacco Limited 881 Luuka DLG Namulanda Namulanda-Bukooma Pdm Sacco Limited 881 Luuka DLG Nantamu Nantamu-Bulanga Pdm Sacco Limited \n881 Luuka DLG Nawaka Nawaka- Ikumbya Pdm Sacco Limited \n881 Luuka DLG Nawampiti Nawampiti -Nawampiti Pdm Sacco Limited 53 881 Luuka DLG Nawankompe Nawankompe -Nawampiti Pdm Sacco Limited 881 Luuka DLG Nawansenga Nawansega-Bukoova Pdm Sacco Limited 881 Luuka DLG Nawanyago Nawanyago-Irongo Pdm Sacco Limited \n60 \n10-Jun-22 29-Sep-22 10-Jun-22 29-Sep-22 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 29-Nov-22 10-Jun-22 \n10-Jun-22 29-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 16-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 24-Nov-22 10-Jun-22 \n10-Jun-22 \n10-Jun-22 24-Nov-22 10-Jun-22 24-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 29-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}]], "page": 64, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], "page": 64, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 21-Nov-22 \n\u2014TT- uo Oo 881 Luuka DLG \\| Nsima Katono \\| Nsimakatono-Kyanvuma Pdm Sacco Limited wy NL 881 Luuka DLG Ntayigirwa \\| Ntayigirwa -Ikumbya Pdm Sacco Limited \n881 Luuka DLG Walibo \\| Walibo-Bulanga Pdm Sacco Limited \n61 \n", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}]], "page": 64, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 10-Jun-22 \\| 17-Nov-22 \\| 10-Jun-22 17-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], "page": 65, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "L 10-Jun-22 17-Nov-22 \nAppendix 12; Failure to select and implement prioritized/flagship projects \nSN. Vote Parish Name of SACCO Flagship Projects Lis Are the How Num How How Remarks Name Name \nSelected by the Local tof flagship many ber man many Governemnt fla projects enter of yof of the \ngs consiste prises PDM the farmin \nhip nt with are ente ente g \npro the imple rpris rpris enterpr \njec priority menti es es ises \nts commod ng are are \nper ities flags farm from \nSA selected hip ing the \nCC by the proje ente priority \noO LG? cts rpris commo \n1 Luuka Budhabang Budhabangula Crops: Maize, \nDLG ula Bulongo Pdm Sacco Coffee.Fisheries: Tilapia, \nes dity list \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated \nPoult \n2 Luuka Budondo Budondo -Bukanga Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n3 Luuka Bugomba Bugomba- Crops: Maize, \nDLG \nNawampiti Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}]], "page": 65, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Luuka Bugonyoka Bugonyoka-Bulongo Crops: Maize, \nDLG \nPdm Sacco Limited Coffee. Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises ated were not indicated \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n5 Luuka Bukanha Bukanha-Bukoova Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n6 Luuka Bukendi Bukendi-Bulongo Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}]], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poult", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Luuka Bukooma Bukooma-Bukooma Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A Not N/A N/A The parishes didnt select Flagship indic project and the number of enterprises ated \nwere not indicated \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \n62", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}, [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}]], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8 Luuka Bukoova Bukoova Central- Crops: Maize, \nNA N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBukoova Pdm Sacco Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated \nPoultry el \\{ \n9 Luuka Bukoova Bukoova Rural- Crops: Maize, \nN/A N/A WA Not N/A N/A The parishes didn\u2019t select Flagship \\| DLG rural Bukoova Pdm Sacco Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Poultry _", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Luuka Bukyangwa Bukyangwa- Crops: Maize,", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bukooma Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}, [{"headings_0": {"content": "DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "DLG", "page": 67, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 11 Luuka Bulanga Bulanga-Bulanga Crops: Maize, \nN/A N/A N/A \\| Not N/A N/A The parishes didn\u2019t select Flagship DLG ward Pdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "DLG", "page": 67, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= \n12 Luuka Bulongo Bulongo- Bulongo Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "+ 13 Luuka Bunabala Bunabala-Bukoova Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship \\| DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 Luuka Bunafu T Bunafu- Ikumbya Crops: Maize, \nBe N/A N/A Be N/A N/A The parishes didn\u2019t select Flagship \u2014 DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15 Luuka Buniko Buniko-Kyanvuma Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "16 Luuka Busalamu Busalamu East - Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship \\| DLG East Busalamu Pdm Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 67, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of stor Sacco Limited Poultry catfish.Livestock: Cattle, \\| \\| ated \nwere not indicated \n\\| > NVA Flagship 17 Luuka Busalamu Busalamu North - Crops: Maize, \nN/A N/A Not N/A N/A The parishes didn\u2019t select \nDLG North Busalamu Pdm Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises Sacco Limited catfish.Livestock: Cattle, \nated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 67, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}, [{"headings_0": {"content": "indic", "page": 67, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i \n63 \n18 Luuka Busalamu Busalamu South- Crops: Maize, \nDLG South Busalamu Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 2}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "19 Luuka Busalamu Busalamu West - Crops: Maize, \nDLG East Busalamu Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 2}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises ated were not indicated \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of enterprises", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ated", "metadata": {"headings": [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "were not indicated \n20 Luuka Busadha Busanda-Bukoova Crops: Maize, N/A N/A N/A Not \nThe parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n21 Luuka Busiimawu Busiimawu -Luuka Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}, [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 68, "level": 3}}, {"headings_1": {"content": "ated", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 68, "level": 3}}, {"headings_1": {"content": "ated", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n22 Luuka Busiiro Busiiro- Waibuga Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n23 Luuka Busonga Busonga -Luuka Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poult", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "24 Luuka Butasera Butaserwa-Bukoova Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n25 Luuka Butimbwa Butimbwa -Waibuga Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nNot \nThe parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poult", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "26 Luuka Buwologom Buwologoma - Crops: Maize, \nDLG a Bukanga Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poult", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 Luuka Buyoga Buyoga-Bukoova Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nNot \nThe parishes didn\u2019t select Flagship indic \nproject and the number of enterprises ated were not indicated \nNot \nThe parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28 Buyoola Buyoola- Nawampiti Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nNot N/A N/A The parishes didn\u2019t select Flagship", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project\\_and the number of enterprises \n64 \ncatfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Poultry [WA", "metadata": {"headings": [{"headings_0": {"content": "| Poultry [WA", "page": 69, "level": 5}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Ikumbya Ikumbya- Ikumbya Crops: Maize, \nN/A N/A N/A vor N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "| Poultry [WA", "page": 69, "level": 5}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| Poultry [WA", "page": 69, "level": 5}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Inuula \\| Inuula- Ikumbya Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| Poultry [WA", "page": 69, "level": 5}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Irongo \\| Irongo-Irongo Pdm Crops: Maize, \nN/A N/A N/A Not = N/A \\| The parishes didn\u2019t select Flagship DLG Sacco Limited Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "catfish.Livestock: Cattle, u ated were not indicated \nPoultry I \\_ The \nLuuka Itakaibolu Itakaibolu -Waibuga Crops: Maize, \nN/A N/A N/A Not [mr N/A \nparishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, I \\| ated \nwere not indicated", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| |", "page": 69, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Itwe Itwe-Bulanga Pdm Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG Sacco Limited Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| |", "page": 69, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of enterprises catfish.Livestock: Cattle, \\|\\_ ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "indic", "page": 69, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kalyowa Kalyowa-Irongo Crops: Maize, \nN/A N/A N/A Not N/A N/A Tha parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "indic", "page": 69, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "indic", "page": 69, "level": 1}}]], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kibbinga Kibinga-Irongo Pdm Crops: Maize,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[m", "metadata": {"headings": [{"headings_0": {"content": "[m", "page": 69, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A N/A \nee N/A N/A The parishes didn\u2019t select Flagship DLG \nSacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, \\| ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "[m", "page": 69, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}, [{"headings_0": {"content": "[m", "page": 69, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}]], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "[m", "page": 69, "level": 2}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kiroba", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "[m", "page": 69, "level": 2}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Krebs", "metadata": {"headings": [{"headings_0": {"content": "Krebs", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoultry \\_\\_ \nLuuka Kitwekyam Kitwekyambogo - Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG bogo Luuka Pdm Sacco Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Krebs", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Krebs", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kiyunga Kiyunga -Luuka Crops: Maize, \nN/A N/A N/A Ee Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nproject and the number of enterprises catfish.Livestock: Cattle, ated \\| were not indicated \n\\_\\_\\| Poultry \\| \n65 \n39 \nKyanvuma Kyanvuma-Irongo Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \nLwaki -Waibuga Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}]], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lwanda -Luuka Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises catfish.Livestock: Cattle, were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Magada-Kyanvuma Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43 Makuutu Makuutu-Bukoova Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle, \nPoult \nMawundo-Bulanga Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \n\\| \nNabubya Nabubya -Bukanga Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nabyoto Nabyoto-Bukoova Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult! \nNaigobya Naigobya-Bukooma Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \nNakabaale Nakabaale- Crops: Maize, N/A N/A N/A Not N/A A Kyanvuma Pdm Coffee.Fisheries: Tilapia, \nindic \nThe parishes didn\u2019t select Flagship project and the number of enterprises Sacco Limited catfish.Livestock: Cattle, \nPoult \n49 Luuka Nakabamb Nakabambwe- Crops: Maize, \nDLG we Kyanvuma Pdm Coffee.Fisheries: Tilapia, \nated were not indicated \nN/A N/A /A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises \n66 \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 71, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "50 Luuka Nakabugu Nakabugu -Bulongo Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \ncatfish.Livestock: Cattle, \\| ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 71, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}, [{"headings_0": {"content": "\u2014|", "page": 71, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 51 Luuka Nakiswiga \\| Nakiswiga- \nCrops: Maize, \nN/A N/A N/A Not \\| N/A N/A \\| The parishes didn\u2019t select Flagship DLG \nNawampiti Pdm Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated \n\\| Poultry aa \\| \n52 Luuka Rares Naren: Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBulongo Pdm Sacco Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nLimited catfish.Livestock: Cattle, ated were not indicated \nNamasenda u Poultry N/A \n53 Luuka \nNamansenda- Maize, \nN/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBukooma Pdm Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated \\| were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}, [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54 Luuka Namukube Namukubembe - Crops: Maize,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[a", "metadata": {"headings": [{"headings_0": {"content": "[a", "page": 71, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 71, "level": 3}}, {"headings_1": {"content": "[a", "page": 71, "level": 1}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG mbe Bukanga Pdm Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 71, "level": 3}}, {"headings_1": {"content": "[a", "page": 71, "level": 1}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 71, "level": 1}}, {"headings_1": {"content": "N/A", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 71, "level": 1}}, {"headings_1": {"content": "N/A", "page": 71, "level": 3}}, [{"headings_0": {"content": "indic", "page": 71, "level": 1}}, {"headings_1": {"content": "N/A", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "55 Luuka Namulanda Namulanda- Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBukooma Pdm Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nto Sacco Limited catfish.Livestock: Cattle, ated were not indicated \n\u2014 Poultry HD = \n56 Luuka Nantamu Nantamu-Bulanga Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \ncatfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ua Poultry TNA", "metadata": {"headings": [{"headings_0": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "57 Nawaka Nawaka- Ikumbya Crops: Maize, \nN/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \ncatfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}, [{"headings_0": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Pau) |", "metadata": {"headings": [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| ated \\| were not indicated \n58 Luuka Nawampiti Nawampiti - Crops: Maize, N/A N/A N/A N/A N/A The parishes didn\u2019t select Flagship DLG Nawampiti Pdm Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated \nI Poultry T \n59 Luuka Nawankom Nawankompe - Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG pe Nawampiti Pdm Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises \\| Sacco Limited Foutry catfish.Livestock: Cattle, ated were not indicated \n\\| \nu \n67 \n60 Luuka Nawanseng Nawansega- Crops: Maize, \nDLG a Bukoova Pdm Sacco Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated \nPoult \nNawanyago Nawanyago-Irongo Crops: Maize, DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \nNsima Nsimakatono- Crops: Maize, N/A N/A DLG Katono Kyanvuma Pdm Coffee.Fisheries: Tilapia, \nSacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "| Pau) |", "page": 71, "level": 2}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ntayigirwa Ntayigirwa - Crops: Maize, N/A N/A Ikumbya Pdm Coffee.Fisheries: Tilapia, \nSacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "| Pau) |", "page": 71, "level": 2}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "64 Luuka Walibo Walibo-Bulanga Crops: Maize, N/A N/A DLG Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "68 \nN/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nName Of PRF \nWas the beneficiary from the Date loan \nWere the loan beneficiaries Were they vetted by a village meeting", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}]], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Beneficiary", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "approved PDM enterprise \nwas obtained Amount selected through the PDMIS convened by the enterprise groups en Saire Richard Mukabire Not indicated \n17-May-23 1,000,000 No Yes \nBetty Not indicated 17-May-23 1,000,000 No Yes \nKaudha Angella Not indicated 17-May-23 1,000,000 No Yes Taabu Emmanuel Not indicated \\| 17-May-23 1,000,000 No \nYes \nLumuli Catherine Not indicated 17-May-23 1,000,000 No Yes \n\\_ Namwase Amulasi Not indicated 17-May-23 1,000,000 No \nYes \nIsabirye John Not indicated 17-May-23 1,000,000 No Yes \nKaudha Edith [et Not indicated 17-May-23 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}, [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kitamirike Julius Not indicated 17-May-23 1,000,000 [No No Yes Yes \nNaigaga Norah Not indicated 17-May-23 1,000,000 No \nYes \nNyiro Matia Not indicated 17-May-23 1,000,000 No \nYes \nWansa Ruth Not indicated 17-May-23 1,000,000 No \nYes \nIkoona Simon Not indicated 17-May-23 1,000,000 No \nYes \nByansi Godrey Not indicated 17-May-23 1,000,000 No Yes \n\\| Mirembe Agnes Not indicated 17-May-23 1,000,000 No \nYes \nLutes Agnes Not indicated 17-May-23 1,000,000 No Yes \u2014", "metadata": {"headings": [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}, [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "metadata": {"headings": [{"headings_0": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nambi Catherine Not indicated 17-May-23 1,000,000 No \nYes \nMagoba Rebecca Not indicated 17-May-23 1,000,000 No \nYes", "metadata": {"headings": [{"headings_0": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lumuli Betty Not indicated 17-May-23 1,000,000 No Yes \u2014 Nende Wilson Not indicated 17-May-23 1,000,000 No \nYes \nKalembe Beatrice Not indicated 17-May-23 1,000,000 No \nYes", "metadata": {"headings": [{"headings_0": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kiwagama Mohamed Not indicated \n17-May-23 1,000,000 No Yes \nMpaata Sabasi Buyinza Not indicated \n17-May-23 1,000,000 No Yes \nMayengo Daniel Not indicated 17-May-23 000.000 No Yes I]", "metadata": {"headings": [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Noah Not indicated 17-May-23 1,000,000 No Yes \nBikaba James Not indicated 17-May-23 1,000,000 No \nYes \nMutesi Esther Not indicated 17-May-23 1,000,000 No \nYes \nIsabirye Jowari Not indicated 17-May-23 1,000,000 No \u201cRe \n\\| Kyazike Robinah Not indicated \\| 17-May-23 1,000,000 No \nYes \nYonasan Difasi Waibi Not indicated 17-May-23 1,000,000 No \nYes \nBaligeya Constant Not indicated \n17-May-23 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Yes", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Walala Emmanuel Not indicated \n17-May-23 1,000,000 No Yes \nKibugumo Daniel Not indicated \\_\u2014-17-May-23 1,000,000 No \nYes [\\| \n69", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file