diff --git "a/reports/chunks/Lwengo District Local Government Report of The Auditor General 2023.chunks.json" "b/reports/chunks/Lwengo District Local Government Report of The Auditor General 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Lwengo District Local Government Report of The Auditor General 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LWENGO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "T\u00e4ble ef Contenis.asassasameenmnnerrnnne \nii sun nm areusnomannss nun nn man mau onen ran men nennen LTE GE PTS iii cere 5309+ neenemmemonnesnenseeceeteumsenonrannesemerononcen rn nano nenn anne nn", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 En TE Een EEE BR ER REN 1 ernennen un EEE SE", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BI", "metadata": {"headings": [{"headings_0": {"content": "BI", "page": 2, "level": 3}}, {"headings_1": {"content": "Pe", "page": 2, "level": 1}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 ees eee 1.0 Implementation of the Approved BUCGet.........ccccccccsccsescssescssessessssessesvscssceseesevsseveeseveseres 1 2.0 Management of the Government Salary PayrOll.........ccccccccccssssssssssesessesessvesesseeveseseeevsssesessees 9 OTHER MATTER J... 13 ccsecessessesseseeseenesesestesssssssessasessesssessssssvsvesssussesscessavsnsssucavssesavsnsevsevsncesseveeseeseeeeees 3.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 12 3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 12 3.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n16 ..................... 3.3 Micro Scale Irrigation.............eeeessesensesesennnnennnnennnnnnennnnnnnnnnnnnnnennnnnnnnnennnnnnnnnen 18 3.4 Management of pension and gratuity....ueeseeeeennnnnnnnnnnnnenennnnnnnnnnnn 20 3.5 \nLow recovery of Youth Livelihood Funds and UWEP fund... 21 3.6 \nLack of medicines and supplies at Health facilities...............eeennnenenn 22 OTHER INFORMATION ...0..cccssescsssessssessessesesesscssesesscscsuesssssassussessesussessssseuessnsusevsevsavevsevsavssensavenseseees 22 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............eenenee. 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ................. 23 OTHER REPORTING RESPONSIBILITIES ..............ennnnnnnnnnnenennennennnennnnnnnnnn 24 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...........anennenennenn 24 4.0 \nImplementation of the Parish Development Model... 24 APPONICES \n30 00... eeececeesesesessesesesesvesesesesesvsvesensssesesavevsususssacsvevevsvsususavavevsusevevavavsvsesevsvavavensavevavavenseeecaeeey \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "BI", "page": 2, "level": 3}}, {"headings_1": {"content": "Pe", "page": 2, "level": 1}}, [{"headings_0": {"content": "BI", "page": 2, "level": 3}}, {"headings_1": {"content": "Pe", "page": 2, "level": 1}}]], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 3}}, {"headings_1": {"content": "BI", "page": 2, "level": 3}}], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government DSC \nDistrict service commission GoU Government of Uganda INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LLG \nLower Local Governments MoFPED \nMinistry of Finance, Planning and Economic Development MoPS \nMinistry of Public Service NMS \nNational Medical Stores PAYE \nPay As You Earn \nPBS \nProgram Budgeting System PCA \nParish Community Association PDM \nParish Development Model PFMA \nPublic Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets TSA Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}]], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nUNEB \nUganda National Examinations Board UWEP Uganda Women Empowerment Project YLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \n0: \nON THE FINANCIAL STATEMENTS OF LWENGO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Lwengo 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 Lwengo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.40,225,187,703 out of which UGX.38,347,866,986 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}]], "page": 4, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Details Budget % funding UGX \nRecurrent (Wage) 26,313,321,756 25,830,178,035 98% Recurrent (Non-wage) 6,650,976,532 6,114,608,170 92% Development 7,260,889,415 6,403,080,781 88% Total 40,225,187,703 38,347,866,986 \nOut of the total warrants of UGX.38,347,866,986 I reviewed the utilisation of warrants worth UGX.31,511,793,103 (82%) as summarised in the table below; \n[SN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure (general staff 25,372,791,239 25,372,791,239 66.2% salaries, gratuity and pension \n2 PDM expenditure audited \n3 Education grant - Formerly SFG \nA\\| Microscale irrigation projects \n\\_\\_\\| UGIFT (Infrastructure \n45,025,000 25,417,816,239 66.3% 912,031,346 26,329,847,585 68.7% 913,137,708 27,242 ,985,293 71.0% 2,491,994,268 29,734,979,561 77.5% 6 Water development grant (Piped 542,482,424 30,277,461,985 78.9% water, and Rural water and \nSanitation grant \n2 Uganda Road Fund-URF \n934,331,118 31,211,793,103 81.3% 8 Budget outputs sampled 300,000,000 31,511,793,103 82.0% Total of the utilised warrants 31,511,793,103 \naudited \nSN Observation Recommendation \n62.9% performance. The summary is in the table below and of \nmobilizing the details are in appendix 1(a). \nrevenue from viable \nsources and adopt N Source Approved Actual Variance the use of E oO budget Collections Collection . to Tax 398,601,967 250,478,711 148,123,256 \nrecognize all the REyantjae \nNon-Tax 459,969,877 289,618,462 170,351,415 funds. \nRevenues \nTotal 858,571,844 540,097,173 318,474,671 \nUnder collection of Local revenue denied the entity resources for implementation of the planned activities. Refer to", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 1(b).", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the under collection of local revenue to the following; \ne Manual assessment, billing and collection of revenue and its challenges. \noe Revenue from property rates were overestimated due to unavailability of Valuation Rolls. \nQuarantine on movement of animals which affected cattle e \nmarkets \ne On fines and penalties, the Vote received lower cases than anticipated. This comes as and when cases arise. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.38,176,615,859 to I advised the implement the various programmes, out of which Accounting Officer UGX.37,435,862,301 was warranted resulting in a shortfall of to rollover on the UGX.740,753,558 representing 98% performance. \nunimplemented activities to the \nThe performance of warrants for each of the programmes is subsequent period. shown in the table below; \nProgramme Approved Warrants Variance % \nbudget \nfundi \nng \nAgro- Industrialization 2.509,315,717 2,509,315,717 0 100% Tourism Development 6,267,321 6,267,321 100% Natural Resources, 904,718,980 904,718,979 1 100% Environment \nPrivate Sector \n465,872,553 229,724,841 236,147,7 49% Development \n12 Integrated Transport 1,059,229,928 1,055,335,813 3,894,115 100% Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[Sn Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. Programme Amount not Activities not Purpose of the warranted implemented unimplemented activity \n1 Private Sector 236,147,712 Contribution Strengthening Development towards the private sector death and institutions and funeral services organizations", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- in capacity in financial financial literacy literacy \nPreparation of \nnew groups \n-Capacity \nbuilding for \nnew groups\n- and support supervision\n- up to enforce", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "recovery \n2 Integrated 3,894,115 -Monitoring Supervision of road \\| Transport activities works Infrastructure \n3 Human Capital 17,568,009 -Carry out -Response to Development community Gender based awareness on violence community -DHT meetings based violence -Monitoring", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- meetings \n-Monitoring \nactivities \n4 Governance 483,143,720 -Payment of -Supplementary and security \nPension to received was in Pensioners excess of pension\n- funds requested management -Institutional\n- of coordination Councillors partially done Total \n740,753,556", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Response to Gender based violence. \ne Strengthening private sector institutions. \nRecruitment of various officers was not done. \ne \nThe Accounting Officer explained that a cash limit of UGX.483,143,717 was not provided for utilization and budget cut for PCA Funds, Uganda Road Fund and UNEB Operational \nSN Observation Recommendation Implementation \nTotal 1,190,000,000 378,529,374 811,470,626 32% \nThe UGX.811,470,626 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Programme \\|Amount not Activities not Purpose of warranted implemented the unimpleme nted activity \n1 Human 611,470,626] -Monitoring, -Support Capital supervision and supervision Development appraisal of to health fencing and facilities upgrading of -Maternal Lwengenyi HC and child II to HC II \nhealth -Immunization \nservice outreaches \ndelivery", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- and \n- \nchild health Immunizati service delivery on -Support \noutreaches supervision to -Monitoring Health facilities \n2 Development 200,000,000\\| -Planning and -Data Plan budgeting collection Implementati services for on -Support planning supervision to and Health facilities budgeting\n- -Improve on Communication local Technology \nrevenue related activities mobilizatio -Maintenance \nn \nand repair of -To provide Motor Vehicles support to\n- and Civil accounting \nSociety activities \nOrganizati\n- Civil Society ons Organizations s participate engagements in planning with district and budgeting process -Support", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 8, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\" SN Observation \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 9, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "metadata": {"headings": [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], "page": 9, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "representing utilization of 98% as shown in the table below; \nplanned \nProgramme Warrants Utilised Variance % recruitments are warrants \nutilisa carried out and tion \nAgro- 2,519,315,717 2,505,768,949 13,546,768 99% supply of laboratory Industrialization and science Tourism 6,767,321 6,767,254 67 100% \nequipment be done Development \nNatural 918,218,979 908,444,617 9,774,362 99% in the subsequent Resources, financial year. Environment \nPrivate Sector 229,724,841 229,642,663 82,178 100% \nDevelopment \nIntegrated 1,055,771,313 1,055,724,042 47,271 100% \nTransport \nInfrastructure \nHuman Capital 27,224,511,825 27,129,540,208 94,971,617 99% \nDevelopment \nPublic Sector 1,112,994,201 1,038,356,064 74,638,137 93% \nTransformation \nCommunity 17,647,079 17,640,500 100% \nMobilization \nand Mindset \nGovernance 4,682,273,887 4,374,122,079 308,151,808 93% \nand Security \nDevelopment 580,641,823 574,014,978 6,626,845 99% \nPlan \nImplementation \nTotal 38,347,866,986\\| 37,840,021,354\\| 507,845,632 99% \nThe warrants that were not utilized were meant for the following key activities that were partially implemented. \nTable Showing key activities affected by under-utilization of warrants \nNo Progra Warrants Activities Reason for the \n. mme not affected underutilization of Utilized by the warrants \nunder \nutilization \n1 Human 94,971,617 \\*\u00a9 10% on\\| e The contractor Capital \nSupply made partial supply Develop and of Laboratory and ment installatio science equipment n of and was paid to the medical \ntune of the value of equipme actual supplies. \nnt \nto \ne This was as a result Lwengen \nof failure to replace yi and primary school \nSN Observation Recommendation \nfor Attendant and Admin, \nTown Clerk due to \nStatutory suspension of DSC and and failure to adjust j \nCommuni annual salary ty based increments due to services late release of \nstaff and supplementary political \nwage. \nleaders e This was due to \ne Payment MoFPED releasing of \nthe grant in excess Pension of the required and payments to Gratuity pensioners. \nTotal 477,761,562\\| \nAs a result of failure to utilise warrants; \ne Service delivery in the health centre was impaired. \ne Service delivery was affected by the failure to recruit in the different departments. \nI informed the Accounting Officer that the issue of excess \nrelease of funds for gratuity would be brought to the \nattention of PS/ST. \n1.5 Lack of appropriate performance indicators and I informed the targets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}]], "page": 9, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], "page": 10, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Regulation 11 (2) b of the Public Finance Management to liaise with Regulations, 2016 states that the work plan of a vote shall MoFPED for support indicate the key performance indicators to be used to gauge in this area. \nthe outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 8 outputs with a total of 17 activities. I noted the following; \n[ SN Observation - Recommendation target \nFully \n2,460,821,692 quantified \noutputs \nOutputs 5 2,705,180,837 52% not fully \nquantified \nTotal \n5,166,002,529 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained the PBS was not catering for some performance indicators that handle the Local Government entities. \nI informed the Accounting Officer that the matter round be brought to the attention of MoFPED. \n1.6 Implementation of outputs \nI assessed the implementation of three (3) outputs with twelve (12) activities worth UGX.2,460,821,692 that were fully quantified and noted that they were fully implemented. Appendix 3 refers. \nTable showing implementation of outputs Category \\|No. o No \u201aof No. of o \nNo of\\| Expenditure of utputs activiti Amount (UGX) outputs jassessed \nartially es not implem ed \nented \n0 \n2,460,821,692 2,460,821,692 \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \n\\| N \\| Progra \\| Activity \\| Sour \\| Total \nPictorial \\| Summary of. Audit \\| : \no. \\| mme \\| details \\| ce \\| expenditur \\| evidence \n\\| findings (Time, conclusio \\|", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}]], "page": 10, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\\| \n\\| i of \\| e (UGX) \u2018M \\| \nQuality, \\| n \\| : fund \\| \n\\| Quantity, Cost \\| \nis \\| \\| \u201a and \\| \n: \\| \\| \\| Functionality) \n\\| 1 Integrat \\| Mechani \\| GOU \\| 17,714,850 \\| \"=== At the time of \\| The \n\\| ed \\| zed \\| \\| \\| ale \\| inspection the quality of \\| Transpo mainten \\| \nee road works were \\| the road rt of \\| Be e \nnce \\| \\| completed was \\| \\| \\| Infrastr Nakyenyi \\| \\| \\| \n\\| satisfactor \\| \\| \\| \\| \\| i. ead \\| \nucture - Nsoja- \\| vy", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| ja | Bulasana | | | | |", "metadata": {"headings": [{"headings_0": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 10, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nd \u201arad 5\\| i \\|b \\| \\| \\| \\| \\| \\| - \n\\| Services kms \\| \\| bes \\| \n\\| \\| \\| \\| Fn \\| L", "metadata": {"headings": [{"headings_0": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 10, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| I", "metadata": {"headings": [{"headings_0": {"content": "| I", "page": 12, "level": 3}}, {"headings_1": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\| Mechani \\| GOU \\| 23,682,000 \\| \n\\| \\| \nAt the time of The \n\\| \\| \\| sed \\| \\| \\| > inspection, quality of", "metadata": {"headings": [{"headings_0": {"content": "| I", "page": 12, "level": 3}}, {"headings_1": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}, [{"headings_0": {"content": "| I", "page": 12, "level": 3}}, {"headings_1": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "{ f=", "metadata": {"headings": [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "' \\| mainten \\| \\| pss 1 works \\| the \\| \\| \\| were road \\| \\| \\| I \\| \\| \n\\| ance of \\| \\| \n1 substantially \\| was \\| \\| \\| Kalyame \n\\| are \u2018\\| \\| completed \\| satisfactor \\| \\| \n\\| \ni Avu- Y- \n, \\| R \\| \\| \\| \\| \\| ' Busimbo \\| \\| \n\\| \\| \\| md) \\| \\| \\| \u2014\u2014 \\| 8kms \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}, [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}], [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}], [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 12, "level": 2}}, {"headings_1": {"content": "{ f=", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| fe 1 \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 12, "level": 2}}, {"headings_1": {"content": "{ f=", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4 | | | 34,363,380 |= At \u2014", "metadata": {"headings": [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Mechani GOU \n\\| the time of The \\| \\| \\| zed \\| \\| \n\\| \nI \\| \\| mainten \\| \\| a \n\\| \n3 \\| inspection, \\| quality of \\| \\| works were \\| the road \\| \\| ance of \\| \n\\| \\| \\| a ees \n\\| substantially was \\|", "metadata": {"headings": [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}, [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Nkoni- |", "metadata": {"headings": [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| een, \\| C\u00fcifipleteit \\| satisfactor \\| \\| Nazi \\| \\| > \\| iy \\| i \\| \u0131 road 7.9 \\_ \\| \\| \\| \\| \\| \\| \\| \\| i \\| aid \\| \\| Ll 175,760,230) \\| \\| 5 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\"\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted 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 No Observation \\| Recommendation 2.1 Utilization of the Wage Budget advised the The DLG had an approved wage budget of UGX.19,241,285,546, Accounting Officer to and obtained supplementary funding of UGX.3,883,547,189 ensure that the resulting into a revised wage budget of UGX.23,124,832,735 District Service which was all warranted. Commission is constituted to handle Out of the total warrants, UGX.23,022,014,181 was utilized by the the recruitment. DLG resulting in un-utilized warrants of UGX.102,818,552 representing utilization of 99.5% as summarized in the table below and detailed in appendix 4; Appro Suppleme Revised Warrant Payments Unspent ved ntary UGX. Budget s UGX. UGX. Balance Budge UGX. UGX. t UGX. 19,241, 3,883,547,189 \\|23, 124,832,735] 23,124,83223,022,014,181] 102,818,552 285,54 73 6 From further analysis carried out, I noted that; e There was an under absorption of UGX.102,818,552 The Accounting Officer attributed this to failure to adjust annual salary increments due to late release of supplementary funds, delays and failure to replace staff who retired, transferred service and absconded due to suspension of the District Service Commission and lack of clearance from MoPS. I informed the Accounting Officer that the issue of late release of supplementary funds would be brought to the attention of the PS/ST. 2.2 Validation of employees on the entity payroll The District had 1,956 employees on the IPPS payroll of which advised the 1,886 (96.4%) were fully verified, 31 (1.6%) partially verified and Accounting Officer to; 39 (2%) did not show up. Use the verified payroll as a basis of In addition, 4 individuals had not accessed the payroll by end of updating monthly June, 2023. These were captured as new records in my payrolls for paying determination of the District wage bill. employee emoluments. The following observations were made; Engage the a) Out of 1,886 (96.4%) employees appeared", "metadata": {"headings": [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], "page": 13, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Commissions to support their first appointment. \nMinistry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}, [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}]], "page": 13, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "d) 4 individuals whose names were not on the District\u2019s payroll \nof salary payment by June 2023, appeared for the validation exercise. These \nto their new duty individuals were included on the validated payroll, upon stations. confirmation by the Accounting Officer regarding their status. \nTo always liaise . \nwith the relevant The Accounting Officer explained that; \nstakeholders to i. Requests for minute extracts to respective Local ensure prompt Governments and Ministries had been made. \nupdates of the ii. 2 of these employees had dropped off the initial payroll payroll \ngoing registers provided but were included on the final forward and the registers and that the other 2 were absconders trying to abscondees \nbe re-access the payroll. \nhandled in accordance with the provisions of the Uganda Public Service standing Orders. \n2.3 Inconsistencies in Employee Details \nA total of 193 employees on the payroll had inconsistencies in I advised the their dates of birth, captured in the payroll and data captured by Accounting Officer to NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s duly updated by the records and may complicate the employee service history and Ministry of Public retirement procedures. Where the errors in dates of birth increase Service \nwithin a the length of service, it may lead to the irregular extension of specified timeline for employee service. \nappropriate action.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], "page": 14, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that both individuals with \ninconsistencies in NINs had been advised to go to NIRA for \nreconciliation and that management was awaiting their letters \nfrom NIRA for onward submission to MoPS for update. \n2.4 \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy \\| \nadvised the of the payroll including planning, budgeting and payments for the Accounting Officer to; period of four years (2019/2020-2022/2023). \na)Reconcile payrolls on a monthly basis I noted that; \nto ensure that \na) 322 employee records were captured on wrong scale/notches \nsalaries are paid leading to an over computation of UGX.10,464,286 and under \naccurately as per computation of UGX.8,841,028. \nthe salary scales and budget for \nb) Over-remittance of UGX.13,661,323 and under-remittance of \nannual salary UGX.13,661,323 of statutory deductions were made by the \nincrements where entity during the period. \nnecessary. In addition, the \n[ - that non-statutory --] deductions are \nalways accurately computed and promptly paid as per the payroll register. \n2.5 \nDelayed deletion of employees from the payroll \nI noted that UGX.2,243,499 was paid to 4 staff who had either I \nadvised the \nbeen retired, transferred, absconded or died. \nAccounting Officer to These resulted into financial loss to government. \ninitiate a process of deleting these names The Accounting Officer explained that the delayed deletion cases from the payroll. For were pensioners whose extra payments were recovered from staff on transfer of their pension except the 4 cases stated from whom recoveries are service, \nthe \nyet to be made. \nAccounting Officer should initiate a \nprocess of transfer of salary payment to their new duty", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}, [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}]], "page": 14, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "fA", "metadata": {"headings": [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], "page": 15, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2.6 \nReview of the Entity Staff Establishment \nI undertook procedures to review the completeness and relevancy I advised the \nof the entity establishment and noted that; \nAccounting Officer to; i. Out of 133 approved positions, a total of 92 positions were \\|i. Re-assess the filled leaving a gap of 41 vacant positions. \nDistrict\u2019s \nestablishment and \nii. The entity did not have an approved and costed staff liaise with the establishment for primary, secondary and tertiary institutions \nresponsible \nwhile the staff structure for health facilities issued by Ministry \nstakeholders with a \nof Health was not incorporated into the district approved view to mobilize structure. resources to fill \ncritical positions to The Accounting Officer explained that; \nenhance \nservice \ni. Management submitted recruitment plans annually to fill the delivery. vacant positions but these had never been honoured by \nii. Engage relevant increasing the wage bill. \nstakeholders to \nii. Management was in the process of liaising with the line \ndevelop and Ministry for a staff structure to be developed. \nimplement a costed staff structure for \\| \nthe District. \nOTHER MATTER \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \nThe grant aims to develop, rehabilitate and carry out major repairs of rura! 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. \nLwengo District budgeted and received UGX.542,482,424 (100%) for the financial year 2022/23. All the received funds were absorbed representing a utilization level of 100%. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n1 Rural Water and Drilling deep borehole Sanitation Sub- Valley tanks \nGrant (traditional 1 5-stance latrine \nPlanned quantity Actual quantity 2 2 1 it 1 1 component) Mansonary tanks 6 6 Rehabilitation of boreholes 10 10 2 Piped Water Sub- Installation of mini-solar 1 \n1 \nGrant (UgIFT powered \ncomponent) \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": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}, [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}]], "page": 15, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne Ten (10) budgeted projects were provided for in the approved five-year development plan. \noe The projects in the approved work plan match with those included on the indicative list of capital investments and all the ten (10) projects were eligible. \noe The entity undertook desk and field appraisals for the projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}]], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "plan/budget.", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "oe All the 4 (100%) of the ongoing UGFIT projects (seed schools and health centre \n~3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 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. \nAn analysis of the water budget allocations for the sub counties revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and details in appendix 5. \nSN Sub County Amount Rank Category Rank Interpretation allocated to based \nthe Sub on need \nCounty (UGX) \ni Ndagwe SC \n18,296,769 6 \nMalongo SC \n108,297,377 1 \nLwengo SC \n150,003,040 2 \nSub County with least Least needy by rank allocation \nSub county with third Most needy by rank allocation \nSub county with the Second most needy most allocation \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 16, "level": 1}}], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that much as the entity would wish to prioritize sub counties with water coverage below the district average, allocation of water facilities was demand driven emanating from the community level.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 16, "level": 1}}], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritize water supply investments for sub- counties that have water coverage below District average rates. 3.1.2.2 Review of the Procurement Process Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires The Accounting Officer explained that the entity had been running a joint advert for all its department contracts targeting the same service providers with a funding from locally raised revenues which was not always readily available. Recommendation I advised the Accounting Officer to ensure that adverts are made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. 3.1.2.3 Review of the Implementation of the Grant activities Paragraphs 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; e All DLGs should have water quality testing kits. DLGs should test at least 20% of the already existing water sources across the e LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. I reviewed the implementation of the Grant activities and noted the following; A review of the annual water performance report revealed that 301 (20%) out of oe 1,471 existing water facilities were not functioning as shown in the Appendix 7. This led to loss of funds and derailed the overall objective of ensuring access to safe and clean water for all. The Accounting Officer explained that out of the 301 water facilities, 158 shallow wells were situated in contaminated underlying zone, 45 spring wells were prone to contamination due to flooding thus unsuitable for repair and 41 deep boreholes experienced fall in water levels as a result of climatic changes which made them seasonally functional. Recommendation I advised the Accounting Officer to liaise with relevant authorities to decide on whether to remove shallow wells among the water facilities to be rehabilitated and ensure that funds are budgeted to rehabilitate the deep boreholes. 3.1.2.4 Lack of water testing kits The district lacked water kits and as a result water test 3.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 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[{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\"N \\| Progra Td Activity \n\\| Contract \n\\| Pictorial evidence \\| Summary of \\| Audit \\| details Amount \\| \\| \\| \\| 0. mme \ni \n\\| findings (Time, conclusion \\| \\| \\| (UGX) \\| \\| Quality, \\| \n\\| \\| \\| Quantity, Cost \\| \n\\| \\| \\| \\| \\| and i \n\\| \nFunctionality) \n1 \\| Human \\| Construction \\| 3;125,417,273 \n\\| \\| of i \nMEE: \\| The works for: \\| The i Capital Katovu Seed \\| \n\\| 3 \\| \n\\| lcm construction \n3- 2 classroom \n\\| \\| Develop School", "metadata": {"headings": [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}, [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}]], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "IH", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \u201a rs \\| \n\\| block, 2 unit works were at ment \\| \\\\ if oh science laboratory \\| 50% i \\| \\| , Start date: \\| \n\\| ee \\| block, \n\\| according to io \\| 301172023 \\| \nI co ae \\| administration \\| the site \\| \\| \\| \\| End date: \\| \nu \\| block,2 unit \\| engineer \\| \\| \\| \\| 30/1/2025 i \nsee 7 \\| teacher house and \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}], [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}], [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}]], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| rm \\| kitchen, 4 latrines \\| \n\\| i \\| \\| Amount paid to \\| \n\\| ==\") blocks were still \\| \\| \u2018 \n\\| \\| \\| date: UGX. \\| \n\\| ASS \\| ongoing by the \\| \n\\| \\|! \\| 1,516,192,068 \\| \ntime of inspection \\| ' Upgrade of ~ 617,000, 000 \\| I \\_\\_ \\} \n2 \n\\| \nThe works for the \\| The i \\| \\| F ZA \\| \\| \\| j \nLwengenyi HC \\| \ni N maternity ward, \\| construction \\| \\| \\| \\| ee 4 \\| \\| \nII to III \nps, VIP 4-stance works were at \\| \\| \nLJ latrine, placenta \\| 90% \n\\| \\| \npit, medical waste \\| according to \\| Start date: \ni \ni 12/6/2023 \n\\| pit and OPD were the \nsite \\| \\| End \n7 still ongoing by the engineer date:12/12/202 \n\\| \\| time of inspection. \n\\| \n3 \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}, [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}]], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], "page": 21, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure close monitoring of the projects and ensure completion in the contract period for the anticipated services. 3.3 Micro Scale Irrigation The GoU is implementing the micro scale irrigation programme in Lwengo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. Lwengo District and budgeted and received UGX.916,837,708 (100%) to implement the following activities. SN Category Activity Planned Actual quantity quantity Capital Development (micro Installation of irrigation 30 scale irrigation equipment equipment Complementary services of farmers demo farms [4 1 \\| I designed audit procedures to assess whether the utilization of the District micro- scale irrigation Grant was done in accordance with the grant guidelines. The following were my observations; 3.3.1 Positive observations I noted the following areas where management had commendable performance; e The District spent on only eligible activities as per the guidelines. \u00a9 30 irrigation equipment had been delivered to selected farmers who had paid co- payment funding of UGX.96,400,000 which had been transferred to TSA account. e All the budgeted funds UGX.916,837,708 were received by the district. oe The District complied with the selection criteria for the lowest priced technically responsive bid to Anjana Projects LTD for the thirty (30) procurements done. o The supplier offered training and technical support to the farmers upon delivery of the equipment. Areas of improvement I noted the following areas where the District needs improvement; I noted that all the expenditure categories for capital development and complimentary services were lumped on one and two item codes respectively; that is 224006 and (225204 and 263310) as shown in Appendix 8. I was unable to undertake analytical review of expenditure incurred on complementary activities. The Accounting Officer attributed this to budgeting limitations on the PBS. Recommendation I advised the Accounting Officer to liaise with the MoFPED Budget Directorate to ensure that the PBS harmonised to include the required codes as per the guidelines. 3.3.4 Implementation of the Micro irrigation program Paragraph 4.1.1,4.2 (14) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- e friendly communication materials to be developed and issued by MAAIF. e The supply and installation of", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}]], "page": 21, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}], "page": 22, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Description Budgeted Amount (UGX) \n1 Awareness of political leaders \n34,381,414 2 Program monitoring and supervision of irrigation equipment installation \n22,920,943 3 Awareness of farmers \n43,841,886 4 Conducting farm visits \n45,841,885 5 Demonstrations 28,920,942 le Farmer field schools \n51,302,357 Z Coordination with MAAIF \n2,000,000 W Total 229,209,427 as unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as \nAs a result of the shortcomings, the purpose for which the funds were disbursed led to poor implementation of the program during the financial year under review. \nThe Accounting Officer attributed this to delayed prequalification of suppliers by MAAIF and that most of the prequalified suppliers showed no interest leading to few being overwhelmed by the tenders given.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}]], "page": 22, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MAAIF for more prequalified suppliers to ensure that supply is done on a timely basis. 3.4 Management of pension and gratuity 3.4.1 Funding of pension and gratuity I reviewed the approved wage, pension and gratuity estimates for the financial year 2022/2023 and noted that Lwengo District budgeted to receive UGX.3,266,367,344 during the year under review and received UGX.2,783,223,625 representing 85% performance leading to an under funding of UGX. 483,143,719. Table showing Breakdown of Lwengo District Budget and releases for the year; Category Initial Approved Revised budget Amount released %age budget (UGX) (UGX) (UGX) funding received (UGX) Pension 762,866,463 1,661,346,905 1,178,203,188 \\| \\| 71% \\| [ Gratuity 628,661,674 1,527,142,116 1,527,142,114 100% \\| Pension and 77 878,323 77 878,323 \\| 77 878,323 \\| 100% gratuity \\| \\| \\| arrears \\| \\| Total 1,469,406,460 3,266,367,344 2,783,223,625 85% m \\| Funding shortfalls lead to accumulation of arrears pension and gratuity funds. The Accounting Officer explained that a supplementary budget for pension of UGX.898,480,442 was allocated to the Vote in September 2022. However, a cash limit of UGX.483,143,717 was not provided for utilization. Recommendation I advised the Accounting Officer to follow up MoFPED to ensure that cash limits are availed for utilisation. 3.4.2 of and funds Under absorption of released funds negatively impacts service delivery. The Accounting Officer attributed this to MoFPED releasing pension and gratuity funds in excess of the required payments to pensioners. I advise the Accounting Officer that the matter would be brought to the attention of MoFPED. Recommendation I advise MoFPED to warrant the correct IPFs for the entity to avoid excess release of funds without providing cash limits. 3.4.3 Under payment of pension Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. I reviewed the payroll registers (IPPS) and IFMS payments and noted an under payment of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "' | Employee ] _ |", "metadata": {"headings": [{"headings_0": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Supplier Supplier IFMS \\| IPPS Variance , \n\\|", "metadata": {"headings": [{"headings_0": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 200462 903789 \\| Matovu Kitamirike \\_ 5,576,912 \\| 6,083,904, 506,992 \\| 1 J \nj \n\\| \n\\| \n2 1 216843 881126 \\| Kasekende Francis 5,956,753 \\| 6,498,276 541,523 \\|", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}]], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. 419454 \\| 522874 \\| Abarihamwe \\\\ 2,497,848 \\| 2,993,979 \\| 496,131 \\|", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n4 972013 1141870 \\| The Estate Of The 3,242,800 \\| 3,537,600 294,800 \\| \\| \n\\| Late Kaliisa John \n\\| \nu Kalifanltd 0000010 \u201aTotal \\| \\| \"47,274,313 \\| 19,113,759 \\| 1,839,446 \\| \n\\| \n- \nThe under payments affected livelihood of pensioners/beneficiaries. \nThe Accounting Officer attributed this to varying length of service for the employees. \nSN Funds Amount Amount Amount Recover \nReceived Recovered Outstanding %age (UGX) (UGX) (UGX) \n992,700,450 7,767,000 765,772,223 1% 954,482,069 15,083,800 374,156,343 3% \\| 1,547,182,519 22,850,800 1,139,928,566 1% \nThe low recovery was attributed to lack of operation funds for the staff to make follow ups on the youth and women groups. \nThe Accounting Officer explained that some of the business closed due to poor climatic conditions, quarantine on movement of animals which affected the livestock businesses and deliberate refusal to repay the funds. \nRecommendation \nI advised the Accounting Officer to follow up on the recoveries of funds from the youth groups to ensure continuity of the revolving fund. \n3.6 \nLack of medicines and supplies at Health facilities \nChapter 15 of the Management of Medicines and Health Supplies Manual, March 2012 requires entities to always ensure that the facility has optimal stock on hand (stock levels between minimum and maximum), so that the facility will not be immediately affected by stock-outs by the supplier. \nA review of a letter dated 1/6/2022 to the Permanent Secretary requesting for medicines revealed that Kagganda HC II in Kkingo Sub County had not been receiving medicines and medical supplies since 2010 despite NMS receiving", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}]], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "payments.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 25, "level": 2}}, {"headings_1": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "This affected the service delivery of the facility coupled with burdening other facilities to share their medicines with the health Center. \nThe Accounting Officer explained that Kaganda HCII was missing on the list submitted by MoH to NMS to receive medicines and other medical supplies.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 25, "level": 2}}, {"headings_1": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, [{"headings_0": {"content": "payments.", "page": 25, "level": 2}}, {"headings_1": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}]], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the relevant authorities especially NMS to ensure that the Heath Center was considered in the supply of medicines and medical supplies. \nthere is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Lwengo District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's 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": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}]], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 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": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], "page": 26, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe 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. Obtain an understanding of internal control relevant to the audit in order to design audit e procedures that are appropriate in the circumstances, but not for the purpose of an on the effectiveness of the District\u2019s internal control. oe Evaluate the overall: presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}]], "page": 26, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 28, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The 10 sampled PDM SACCOs operated with a fully constituted Board that held ce \nregular Board meetings. \ne The HLG core implementation team trained households and enterprise group leaders in 45 parishes on household visioning and enterprise analysis. \nThe 10 sampled SACCOs were registered under the Cooperative Societies Act. \no \noe The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. \ne UGX.1bn was transferred to the 10 \nSACCOs with evidence of \n4.4.3.1 Planning and Budget Performance \nI reviewed the Lwengo District approved work plan and budget for PDM activities and noted the following. \na) Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 22 out of 45 PDM SACCOs received in the second quarter, the 45 received in the third ist] as shown in the table below; \nSN Month of release \nNo. of PDM SACCOs Amount paid on the paid on the date \ndate", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 28, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 29, "level": 2}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 October 22 550,000,000 2 March 45 1,700,000,000 3 May 45 2,250,000,000 45", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 29, "level": 2}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4,500,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,500,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 29, "level": 2}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Late disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM objectives. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "4,500,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 29, "level": 2}}, [{"headings_0": {"content": "4,500,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 29, "level": 2}}]], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer that the matter would be brought to the attention of MoFPED. \nb) 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 \nRecommendation \nI advised the Accounting Officer to ensure timely disbursement of funds to the subsistence households after the training on the usage of PDMIS. \n4.4.3.2 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, 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": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}]], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \nThe Supervisory Board comprised of 3 members who checks the efficiency & effectiveness of the Cooperative internal control systems. \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. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Management structure", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}]], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 30, "level": 3}}, {"headings_1": {"content": "require that;", "page": 30, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 30, "level": 3}}, {"headings_1": {"content": "require that;", "page": 30, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish \ne The PDCs that developed, the priorities were The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 30, "level": 3}}, {"headings_1": {"content": "require that;", "page": 30, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "not prepared in the prescribed format attributed this to the Committees (PDC) showing category, name of priorities, prescribed format for location and date of \nwas not \nto elect the Substantive Executive Committees of the SACCOs. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}, [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}]], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. SACCO \nThe 10 SACCOs did not constitute the The Accounting Officer Committees and Marketing sub Committees. \nexplained that this was Sub Committees \nan oversight on part of management for not having constituted the marketing \nsubcommittee", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Failure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to; \noe Obtain the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \no Ensure that all subcommittees are set up to prepare the farmers obtain market for their produce in time. \n4.4.3.3 Registration of PDM SACCOs and Enterprise Groups \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that a SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe 10 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 11. \nEnforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer explained that subject to Section 6 of the Cooperative Society Act, CAP 118 2020 (as Amended) all new SACCOs were registered on probation for a period not exceeding 24 months from the date of registration.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}]], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the SACCOs obtain licenses in compliance with the laws after the \n\u2018The Accounting Officer explained that the insurance scheme had to go- through Parliament to determine the amount to be paid by the individual beneficiary. \nRecommendation \nI advised the Accounting Officer to liaise with the PDM Secretariat to have the insurance policy operationalised. \nJohn F.S. Muwanga AUDITOR GENERAL \n27\" December, 2023 N", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}]], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "VRUGTMAr", "metadata": {"headings": [{"headings_0": {"content": "VRUGTMAr", "page": 32, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 32, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1(a): Performance of Local Revenue \nNo Source \nApproved \nActual Variance \\| Reasons for under/over collection budget Collections \nTax Revenues \nLocal Services Tax \n193,589,350 145,800,104 \n47,789,246 Poor business performance resulting from post Covid effects which affected most the organisations and \n\\| private schools. \nLand fees \n20,000,000 \nBusiness Licenses \n94,034,616 \nOther tax revenues \n90,978,001 \n46,029,227 -26,029,227 More application fees paid for titling of land by the community and the effects of oil and gas pipeline as most the people acquired land titles for purposes of compensation. \n42,734,680 51,299,936 Most of businesses were closed as result of post coved era \n15,914,700 75,063,301 Most of businesses were closed as result of post covid era. Some hotels were recovering from the local down and others either closed completely or changed business form \nAdministrative fees 309,562,840 154,833,734 154,729,106 -Quarantine on movement of animals resulting from and licenses \nfoot and mouth disease which affected markets", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}]], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- revenue from property rates were overestimated due to unavailability of Valuation Rolls and property tax", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Other fines and \n3,325,000 \nrates \n445,000 2,880,000 Received lower cases than anticipated. This comes as Penalties and when cases arise. \nMiscellaneous 147,082,037 134,339,728 12,742,309 \nRevenue \nTotal Revenue 858,571,844 540,097,173 318,474,671 \nAppendix 1(b): Planned activities not implemented due to under collection of local revenues \nN Out-put Activity \nPurpose of the un- Budget Amount o implemented activities \n1 Facilities Management \\|Personnel management Institutional coordination \n1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}]], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- management partially done. \n\\| \n2 Finance and Accounting \\|-Planning and budgeting) -Data collection for \n84,636,575 services", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "planning and budgeting", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- related activities", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- the moral of the\n- and entertainment staff\n- of accountable and\\} -Improve on local revenue Office stationery mobilization\n- and accounting -Institutional coordination activities partially done\n- and repair of Motor Vehicles\n- of Motor Vehicle", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5 Records Management -Records management -Institutional coordination \n6,200,000 partially done \n6 Administrative and \\|-65% transfers to LLGs local! -Institutional coordination \n119,665,627 Support Services revenue \npartially done", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 34, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- of Council \n2 ICT Services -Records management ICT services \n2,000,000 8 Inspection and \\|Inspection and monitoring, Strengthening institutional \n15,815,040 Monitoring \nduring the institution support support \n9 Compliance and \\|-Monitoring, supervision and) -Strengthening \n1,104,563 Enforcement Services inspection of LLGs \naccountability\n- improve on public \nservice performance \nmanagement \ni 10 Management of \\|DAC allowances meetings -Strengthening \n649,547 Government Accounts accountability \n11 Capacity Strengthening \\|-Training in financial literacy Strengthening private \n18,134,019\n- of Head teachers and) sector institutions and school management organizations capacity in committees in their roles financial literacy\n- the capacity \nof Head Teachers and SMCs \n12 Support to agro- [Farmer co-funding towards Supply of micro-irrigation \n10,000,000 processing & value \\|micro-irrigation equipment equipment \naddition \n13 Land Information \\|-Acquisition of land for the To improve on public \n20,000,000 Management district service performance \nmanagement \n14 Response to Gender \\|Mediation of Gender based) Response to Gender based \n1,000,402 based violence cases, violence\n- out locus visits to the victims\n- out community awareness on community based violence\n- of Juveniles to, \nCourt \n15 Public Service \\|-subscription to ULGA -Strengthening \n13,260,000 Performance -Holding National functions accountability \nmanagement\n- towards death -To improve on public and funeral services \nservice performance", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 34, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "16 Data Management and \\|-Hire of Motor Vehicle \nmanagement \nData collection for planning \n500,000 Dissemination and budgeting \n17 Development and \\|-Subscription to ICPAU Strengthening \n6,467,434 Management of \\|-Development \nand) accountability and", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}]], "page": 34, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Focus/The Activities", "metadata": {"headings": [{"headings_0": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "program (Program Output matic area Implementati and other on Action capital Plan) Output projects/p rograms \nPlanned Are Is the Conclusio Conclusion performance Target there perfor n at at Output indicator(s) for the clear mance Activity level", "metadata": {"headings": [{"headings_0": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}, [{"headings_0": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}]], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Measure) Financial targets indicat Level (Fully", "metadata": {"headings": [{"headings_0": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "year and or used (Fully Quantified Note: KPIs perform by Quantified /Not fully could be ance Manag /Not fully Quantified numbers or \nindicato ement Quantified ) percentage rs to reason ) \ne.g. number measure able? \ncompleted or perform (Yes/N \npercentage ance o) If \ncompleted quantifi no give \ncation? \nthe", "metadata": {"headings": [{"headings_0": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 35, "level": 2}}, {"headings_1": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "reason \n) If no \ngive the \nreason \n01-AGRO- 01- 01060104- 010017- Micro Installation of Number of \nNot fully Not fully INDUSTRIALI Institutional Regular Machinery Irrigation UgIFT Microscale irrigation \nquantified quantified ZATION Strengthenin collection and acquisition \nirrigation projects equipment \ng and dissemination of and \ninstalled for \nCoordination agriculture data maintenance \nfarmers \nundertaken \n01-AGRO- 01- 01060203- 010016- Parish Model Number", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 35, "level": 2}}, {"headings_1": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 2}}, {"headings_1": {"content": "(Yes/No", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "INDUSTRIALI Institutional Enabled Farmer sensitisation parishes", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 2}}, {"headings_1": {"content": "(Yes/No", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ZATION Strengthenin agricultural mobilisation \nprograms enhanced which \ng and extension and \nsensitisation Coordination supervision sensitisation \nhas been", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "system", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "conducted developed and \noperationalised \n010017- Licensing of fishers Number of", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "system", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Machinery & fishing vessels fishers and", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "system", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "acquisition fishing vessels \nand \nlicenced \nmaintenance \n06 NATURAL 03 Water 06060302 000006 Water Grant Monitoring \nNot fully Not fully RESOURCES, Resources Strategy for Planning and supervision \nquantified quantified ENVIRONMEN Management NDP III Budgeting capital works \nT, CLIMATE implementation services Construction of Number", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "CHANGE, coordination motorized solar motorized solar Quantified Quantified LAND AND developed. \npowered source powered \nWATER \nsources \nconstructed \n2 Deep borehole Number \nYes Fully Fully drillings borehole Quantified Quantified drillings done \nConstruction of a 5 Number of 5 \n. - Fully Fully stance lined latrine stance lined", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "latrines constructed \n32 \nPiped Water Number of 1 Yes Yes Fully Fully Extension piped water", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}, [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}]], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "extensions done", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Contract staff contract staff", "metadata": {"headings": [{"headings_0": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "to be paid \nConstruction of a Number of 1 Yes Yes ly 3000cc Valley tank valley tanks", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "constructed \nRetention Number of fully previous prior year ified ified projects projects to be \npaid retention \nBorehole Number of", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Spares/Motorised", "metadata": {"headings": [{"headings_0": {"content": "Spares/Motorised", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "borehole \nsolar gadgets spares/motoris ed \nsolar gadgets \nConstruction of a", "metadata": {"headings": [{"headings_0": {"content": "Spares/Motorised", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}, [{"headings_0": {"content": "Spares/Motorised", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}]], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Spares/Motorised", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3000cc Valley tank 3000cc valley", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Spares/Motorised", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "tanks constructed 12 HUMAN 01 Education, 1203010601 320003 Seed School Number", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "CAPITAL Sports and Basic Assets and Constructed seed schools", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DEVELOPMEN skills Requirements Facilities \nconstructed \nT and Minimum Management \nstandards met \nby schools and \ntraining \ninstitutions \n12 HUMAN 01 Education, Basic 320003 Education Classrooms and Pit Number \nNot fully Not fully CAPITAL Sports and Requirements Assets and Grant latrines constructed Classrooms and \nquantified quantified DEVELOPMEN skills and Minimum Facilities \nin selected schools pit latrines \nT standards met Management constructed \nby schools and", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "institutions \n09 03 Transport 09020401 260014 Road Uganda Vehicles and road Number \nNot fully Not fully INTEGRATED Infrastructure Capacity of Equipment Road Fund equipment repaired vehicles and", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "training", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "TRANSPORT and Services existing and Fleet \nroad equipment \nINFRASTRUCT Development transport Management \nrepaired \nURE AND infrastructure Services \nSERVICES and services \nincreased. \n04 Transport 09040106 260002 District and Number \nNot fully Not fully Asset Community District Community access district and", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "training", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ", \nManagement access & feeder Urban and \nroads maintained community roads Community access roads constructed & Access Road \nmaintained maintained to Maintenance \nfacilitate market \naccess \n33 \nAppendix 3: Extent of Implementation of outputs \nExtent of Implementation of output \nBudgeted Amount Audit Audit (Progra hematic performan amount released Spent UGX Perfor Conclusi Conclusi Impleme and indicator(s on \nm area ce UGX UGX (\u2018000\u2019) mance on at at (\u2018000\u2019) (\u2018000\u2019) activity output ntation other ) \nlevel level Action capital (Measure)", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}, [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}]], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Fully/P (Fully/P", "metadata": {"headings": [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Plan) projects artial/N artial/N Output /progra Note: KPIs \not \nms could be Implem numbers \nented)- or \nExtent percentag \nof \nee.g", "metadata": {"headings": [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 37, "level": 4}}, {"headings_1": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "number entation entation completed of of or activity output percentag (Look at e GL items", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 37, "level": 4}}, {"headings_1": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 37, "level": 4}}, {"headings_1": {"content": "implem", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and identify activities with substanti al amounts, 01- 01- 01060203 010016- Parish Model Number of 45,025,000 45,025,000 45,025,000", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 37, "level": 4}}, {"headings_1": {"content": "implem", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "completed", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AGRO- Institut -Enabled Farmer sensitistion parishes in", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "completed", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "INDUST ional agricultur mobilisatio programs which \nnted RIALIZA Streng al n and \nenhanced sensitisation \nTION thenin extension sensitisatio \nhas been \ngrand supervisio n conducted \nCoordi n system \nnation", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and \noperation \nalised \n010017- Licensing of Number of \nFully Fully Machinery fishers & fishers and", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 1}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "acquisition fishing fishing \nnted nted and vessels vessels \nmaintenan \nlicenced \nce \n03 06060302 000006 Monitoring &", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 1}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Water Strategy Planning supervision \nImpleme Impleme Resour for NDP and of capital \nnted nted ces III Budgeting works \nManag implement services Construction Number of", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ement ation of motorized motorized \nImpleme Impleme coordinati solar solar \nnted nted on powered powered \ndeveloped source sources \nLAND \nconstructed \nAND 2 Deep Number of Fully WATER borehole borehole Impleme drillings drillings nted done \nConstruction Number of \nofa5 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}, [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}], [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}]], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 4}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "stance lined lined latrine \nlatrines constructed Piped Water Number of Extension piped water", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 4}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "extensions \nnted done \nWage for 1 Number of \nContract contract Impleme staff \nstaff to be \npaid \nConstruction Number of 1 of a 3000cc valley tanks", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}]], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Valley tank constructed \nnted Retention on Number of \nprevious prior year", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}]], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "year projects to \nprojects be paid \nretention \nBorehole Number of \nSpares/Moto borehole \nImpleme Impleme rised solar spares/moto \nnted gadgets rised solar \ngadgets \npurchased \nConstruction Number of \n1; Fully of a 3000cc 3000cc \nImpleme Impleme Valley tank valley tanks \nnted constructed \n01 12030106 320003 UGIFT Seed School Number of m \nEducati 01 Basic Assets and Constructed seed \non, Requirem Facilities schools \nSports ents and Manageme \nconstructed \nand Minimum nt \nskills \nstandards \nmet by \nschools \nand \ntraining \nInstitution \nS \nTotal \n35 \n1,873,334,846\\|1,873, 334,846 873,314,268 1 Fully", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}]], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted nted", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 4: Utilization of the Wage Budget \nDepar Department Approved Supplementar ee Revised Warrant UGX) Payments Unspent tment Name Budget (UGX) y Budget (UGX) (UGX) Balance code (UGX) UGX 01 Administration 850,032,150 0 850,032,150 850,032,150 827,373,856 22,658,294 02 Finance 223,092,889 0 223,092,889 223,092,889 222,141,270 951,619 03 Statutory 227,642,100 0 227,642,100 227,642,100 216,810,552 10,831,548 Bodies \n04 Production 942,912,970 304,487,030 - 1,247,400,000 1,247,400,000 Er 1,238,085,021 9,314,979 05 Health 4,337,229,315 388,800,000 4,726,029,315 4,726,029,315 1,138,387 06 Education 12,108,770,195 3,104,692,154 15,213,462,349 15,213,462,348 15,172,492,07 40,970,276 2 \n07 Roads 125,758,928 0 125,758,928 125,758,928 125,712,259 46,669 08 Water 40,539,072 27,568,005 68,107,077 68,107,077 59,657,567 8,449,510 09 Natural 119,616,000 58,000,000 \\| 177,616,000 177,616,000 177,203,210 412,790 Resources \n10 Community 147,418,683 0 147,418,683 147,418,683 146,792,567 \\| 626,116 Based Services \n11 Planning 30,308,872 0 30,308,872 30,308,872 23,534,252 6,774,620 12 Internal Audit 54,045,131 0 54,045,131 54,045,131 53,476,353 568,778 13 Trade and 33,919,241 0 33,919,241 33,919,240 33,844,274 74,966 Indust \nTotal \n19,241,285,546 3,883,547,189 23,124,832,735 \\| 23,124,832,733\\| 23,022,014,181 102,818,552 \nAppendix 5: Fairness in the distribution of projects \nSN Sub County Water District Variance Amount %age of Rank Rank coverage average \nallocated to amount based on based rate rate \nthe Sub allocated to need allocation County the Sub \nCounty out of \nthe total \ndistrict grant", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Kisekka SC", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "26% 79,734,125 \\| 14.7% [5 \\| 4", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Ndagwe SC", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5% 18,296,769 3.4% 6 6 3, Kkingo SC 95% 67% 28% 26,468,602 4.9% 4 5", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Malongo SC 49% 92% 43% 108,297,377 20% i 3\n5. Kyazanga SC 90% 20% 118,200,608 22% 3 2\n6. Lwengo SC 51% 85% 34% 150,003,040 28% 2 1 Total 501,000,521 \\|", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 6: Review of the Procurement Process \nSN CONTRACT DETAILS PROCUREMENT CONTRACT CONTRACTOR DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT UGX \nSIGNING", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Construction of valley tanks Lwen599/wrks/2022/ \\| 59,981,500 LR Contractors & 21/7/2022 \\| 25/10/2022 23/00006 General Services\n2. Installation of motorized mini Lwen599/wrks/2022/ 114,960,399 Tripah Engineering 21/7/2022 19/10/2022 solar powered borehole system 23/00005", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Services Ltd Supply of boreholes \nLwen599/wrks/2022/ 59,979,400 ICON Projects Ltd 21/7/2022 16/12/2022 23/00007 \nAppendix 7: Functionality of Existing water facilities \nItem Description Total Water Functional Non-functional Percentage points in the Facilities facilities Non District", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], "page": 40, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \nNo. of protected springs 109 64 45 41.2% No. of shallow wells with 440 282 158 35.9% pumps \nNumber of deep boreholes 230 149 81 35% with hand pump \n\\| 8 0 0 Valley tanks 8 \nRain Water Harvesters 639 631 8 0.012% Dams 12 2 5 42% PSP/Kiosk, Tap Stands 33 29 4 12% Total 1471 1170 301 \nAppendix 8: Planning Activity \nBudget Budget Budgeted Actual Actual Actual Codes not allocation code Amount expenditure Allocation codes allocated percentage (UGX) (UGX) Percentage \n\u2014 \nEnhancing ia LG capacity to support Maximum \nirrigated agriculture 25% 206,288,776 25% 225204 221001 263310 281504 Program monitoring & supervision \nand other incidental activity costs 221001 & 22,920,651 \n221002 \n(10%) \n281504 \nBuilding awareness of local leaders to increase programme awareness in \n221002 \ntheir jurisdictions (15%) \n\\| Enhancing farmer capacity for uptake \\| Minimum 75% \nof micro-scale irrigation \n221002 687,628,281 687,628,281 75% 224006 221002 e Awareness raising of farmers 211102, \n211102, 211103 \n211103 e Farm visits and 227004 227004 \n312202 \ne Demonstrations 224006 221002 and \n312202 \ne Farm field schools \n221002 \nTOTAL 100% 687,628,281 100% \nAppendix 9; Delayed supply and installation of irrigation equipment \nExpected Actual Delivery \nDelivery \nProcurement Equipment Supplier Commencement and and Variance Reference Date installation installation Date \nDate \nLWEN599/SPLS/2022- / a u: 5 7 LTD \nC=(A)- ZEN (B) \n26/06/2023 -67 \nLWEN599/SPLS/2022- Turyakira Michael 13 \n2023/00030 \nGad \nLWEN599/SPLS/2022- Mulindwa Matovu 14 \n2023/00030 \nRichard \nLWEN599/SPLS/2022- Hon: Ssendawula 15 \n2023/00013 \nAnjana Projects LTD 26/06/2023 26/07/2023 01/09/2023 -37 Delayed supply Anjana Projects LTD 02/07/2023 01/08/2023 01/09/2023 3 Delayed supply Anjana Projects 2 LTD 03/04/2023 02/05/2023 18/04/2023 1 Timely supply \nLWEN599/SPLS/2022- \n16 \nSsuubi m Zainabu Anjana z Projects 2 LTD 03/04/2023 02/05/2023 18/04/2023 1 Timely supply 2023/00013 \nLWEN599/SPLS/2022- Magembe Abduh \n17 \n2023/00013 \n18 \n19 \nAnjana 5 Projects 7 LTD 03/04/2023 02/05/2023 18/04/2023 1 4 Timely supply 1 Timely i supply \n2 0 1 2 1 1 2 2 ar \n2 3 \n2 4", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}]], "page": 40, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "EERIE Tse [mmemonee worn wean even a] mern", "metadata": {"headings": [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], "page": 41, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "25 \n26 \n1 \n27 \n28 \n, \ni 29 \n3 0 pI \nAppendix 10: Disbursement of Parish Revolving Fund (PRF) to the Households \nSN Vote Parish PDM SACCO Name Total PRF Total %%age Remarks Name Name received Disbursements disbursed (2021/2022&2022 (Loans) \n/2023 \nCA) (B) (C) = (B/A \n1 888- Central Central ward Lwengo T/C \n\\| 106,883,687 24,000,000 22% 0, Lwengo Ward PDM SACCO 1 \n2 \nChurch Church ward Lwengo T/C \n106,883,687 23,000,000 22% 5 \nward PDM sacco \n3 \nKankamb Kankamba Kisekka PDM a parish SACCO \n4 \nKiwangala Kiwangala Kisekka PDM \naor \nSACCO \n5 \nKinoni A \nKinoni A Kinoni T/C PDM \nparish \nSACCO \n6 \nKinoni B \nKinoni B Kinoni T/C PDM \nparish \nSACCO \n7 \nMakondo Makondo Ndagwe PDM \n\u00e4rish \nSACCO \n8 \nKalisizo \nKalisizo Lwengo S/C PDM \n106,883,687 29,300,000 27% 106,883,687 14,000,000 13% a; 106,883,687 24,000,000 22% 6 106,883,687 24,000,000 22% 0 106,883,687 31,699,600 30% 5 \n6", "metadata": {"headings": [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}, [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], 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"level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}]], "page": 41, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file