diff --git "a/reports/chunks/Lyantonde District Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/Lyantonde District Local Government Report of the Auditor General,2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Lyantonde 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 LYANTONDE DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIG INAL, COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}], "page": 1, "document_name": "Lyantonde 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": "ORIG INAL, COpy", "page": 1, "level": 6}}, [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}], [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}]], "page": 1, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table BT Cereb \nii ens ernsnss i iessaniniitineneasouennrn nennen nen vorne \nmeer mans nennen 1 ag \nELISE CP BREITER iii 1a namen sence en nee \neen", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}]], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Cs", "metadata": {"headings": [{"headings_0": {"content": "Cs", "page": 2, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nen ner nee", "metadata": {"headings": [{"headings_0": {"content": "Cs", "page": 2, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nn EEE EEE, \nKEY AUDIT MATTERS..........enensssessesnseseennsnsnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnennnnenenennnene \n1 nennen \n1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll........u..uuunennn 9 EMPHASIS OF MATTER.......ccccccssssssssssesessesesseseesessesesesscsucscsscussvsucssusevsvsacssissrsavevsecensasevsneansavanaveavenees 12 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 12 \nOTHER MATTER .issc.--cnecseneanteectsercanereteassesaavanics 13 snansennunetavesvitseaves tn nysessae vou evs ceunysuaistagoeeue vseuttanuevetevavneviet \n4.0 Implementation of Key Government Grants/PrograMMeS........ccccccccscscssssesesesscsteesesseseeees 13 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n16 ................... \n4.3 Edlisati\u00f6n Development Grant \n18 aussen sunnienennennnnnnnn nn nun nnunuennnn nenn nenne \n4.4 Micro Scale Irrigation.......eeeeennnnnnnnnnnnnnnnnnnnnnnnnennnnnennenneeenennnennnnn 19 4.5 Management of Uganda Road Fund ....................enennnenennnnennnnnn 21 \n4.6 Management of pension and gratuity \n23 een \n4.7 YELP ANG UWEP Laon eeecceesneseenessssesssnessesesscscavessesessevessavsussvensuvsusensscecssssesevevsecevsesevavanseneeees 24 \n4.8 LANG MANAGEMENK oo... \n27 ee eecce ees csessessesesteseesesssussscsseusscsucscsvsacevsacevsvesesseeusuvevseeesecensvesesuearecsneanees \nFQ UNderrstafhing 28 oo... ee cecceceeseeseseeneseeseseensssseessssssesesssssssessusstsusscavsnsacsusssevevsissesevevsesavsavevevsneseees \nOTHER INFORMATION ........cccsessesessessesesssesessssnsssesssscsssscsseessnsucsssutavsssessvsussvsssevsacavsavarcassesuvavaveesaneaves 28 \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........ccccccccccsseeeseseeseeees 28 \nAUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........cccccsescesseeee- 29 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}, [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}]], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LLG Lower Local Governments \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development PBS", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}, [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}]], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 7}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PFMA Public Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 7}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 7}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ar PS/ST", "metadata": {"headings": [{"headings_0": {"content": "ar PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 7}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nUganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "ar PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 7}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Women Empowerment Project YLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \n. \nON THE FINANCIAL STATEMENTS OF LYANTONDE 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 Lyantonde 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 Lyantonde District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed docurrentssuch 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 Lyantonde District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.25,255,018,125 out of which UGX.23,733,829,123 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Lyantonde 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": "UGX Uganda Shilling", "page": 3, "level": 3}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding 19 \nUGX \n1 Recurrent (Wage) 16,474,735,105 16,474,735,099 100 2 Recurrent (Non-wage) 4,807,579,477 3,972,703,543 3,528,243,749 73.3", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development 3,730,850,275 93.9", "metadata": {"headings": [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Total \n25,255,018,125 23,733,829,123 93.98 \nOut of the total warrants of UGX. 23,733,829,123, I reviewed the utilisation of warrants worth UGX. 18,183,625,141 (76.6%) as summarised in the table below \nSn Details Actual Cumulative Cumulative expenditure Actual %age out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 2}}, {"headings_1": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "warrants \\|\\| \n1 Wage expenditure (Payroll audit/FS- 15,689,551,655 15,689,551,655 66.1 audit) aggregate of 211101; 273104 \n&273105 \n2 Theme area-PDM expenditure \naudited \n3 Focus area-Education grant -", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 2}}, {"headings_1": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 30,016,991 15,719,568,646 66.2 \n173,494,050 15,893,062,696 66.9 \n4 Focus area-Microscale irrigation 115,824,720 16,008,887,416 67.4", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}, [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}]], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 Focus area-UGIFT (Infrastructure) 962,570,695 16,971,458,111 71.5 \n\\| \n6 Focus area-Water development 435,903,970 17,407,362,081 73.3 grant (Piped water, and Rural water \nand Sanitation grant) \n7 Outputs/activities under budget 388,246,402 17,795,608,483 74.9 performance review (URF Road \nNO Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local] I advised the revenue of UGX.190,414,000 however; by the end of the year, only Accounting Officer UGX.186,675,418 had been collected representing 98% performance. The to \ndevise summary is in the table below and the details are in appendix 1. \nstrategies of mobilising \nN Source Approved Actual Variance revenue from o \nbudget UGX Collections UGX \nviable sources and UGX \nadopt the use of Tax Revenues 73,587,000 99,041,251 -25,454,251 E-collection to Non-Tax Revenues 116,827,000 87,634,167 29,192,833 recognise all the Total \n190,414,000 186,675,418 3,738,582 budgeted local revenue. \nThe DLG collected \nrevenue \nfrom LST, business . license . and other tax revenues which are commendable performance, however, this may be an indication that the local revenue targets set were low compared to the District\u2019s revenue potential. Refer to Appendix 1. \nOverall, the DLG under collected local revenue which denied the District resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the un- Budget implemented activities Amount (UGX) \n1 Trade Welfare & Inadequate supply of 1,000,000 developmen Entertainmen small office utensils and \nt t items \n2 Farmers Sensitisation Inadequate Sensitisation 2,500,000 mobilisation activities of farmers \nand \nsensitisation \n3 Administrati Procurement Inadequate supply of 238,582 ve and \nof Stationary stationary for office \nsupport \nservices \nTotal \n3,738,582 \nThe under collection of local revenue was attributed to; \nBusiness licence is collected in calendar year and by the end of the e \nfinancial year collections were still going on. \nThe Accounting Officer explained that during the financial year under review, collection of local revenue was based on manual system which had a lot of loopholes but the district had been enrolled on Integrated Revenue Administration System (IRAS) which is expected to improve the revenue", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}, [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}]], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 6, "level": 6}}, {"headings_1": {"content": "projects", "page": 5, "level": 2}}], "page": 6, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.2 Performance of GOU \nno a Recommendation 4 Integrated 670,117,000 647,003,490 23,113,510 97 \nTransport \nInfrastructure \nAnd Services-09 \n5 Human Capital 18,011,133,943 16,852,979,714 1,158,154,229 94 \nDevelopment-12 \n6 Public Sector 1,616,717,500 1,616,717,493 7 100 \nTransformation- \n14 \npe \n7 Community 276,209,886 188,683,136 87,526,750 68 \nMobilization And \nMind-set Change- \n15 \n8 Governance And 722,971,881 722,971,879 2 100", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 6, "level": 6}}, {"headings_1": {"content": "projects", "page": 5, "level": 2}}, [{"headings_0": {"content": "performance.", "page": 6, "level": 6}}, {"headings_1": {"content": "projects", "page": 5, "level": 2}}]], "page": 6, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u Security-16", "metadata": {"headings": [{"headings_0": {"content": "u Security-16", "page": 7, "level": 3}}, {"headings_1": {"content": "performance.", "page": 6, "level": 6}}], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Development Plan 1,307,377,571 1,307,377,571 0 100 Implementation- \n18 \nTotal 24,616,009,125) 23,347,214,62 1,268,794,500 95 \nThe UGX.1,268,794,500 that was not warranted was meant for the following activities which were either partially or not implemented at all; Amount not \nwarranted Activities not Purpose of the \nSn Programme (UGX) implemented unimplemented activity Integrated \nTransport \nInfrastructure", "metadata": {"headings": [{"headings_0": {"content": "u Security-16", "page": 7, "level": 3}}, {"headings_1": {"content": "performance.", "page": 6, "level": 6}}, [{"headings_0": {"content": "u Security-16", "page": 7, "level": 3}}, {"headings_1": {"content": "performance.", "page": 6, "level": 6}}]], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "And Services-", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Some Roads activities not 1 09 23,113,510 Roads activities realised \nCommunity mobilisation and Covid activities, handling emergencies like Maternal & Child Disease Surveillance \nHuman Capital \nhealth Activities activities, family planning, Development-", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- GAVI WHO Antenatal health care, 2 12 1,158,154,229 Activities HIV/AIDS etc. Community \nMobilization \nAnd Mind-set", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nLuwero Parish community 3\\_\\| Change-15 \n87,526,750 Rwenzori project associations \n\\| \n\\| \nTotal \n1,268,794,489 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nMaternity and child health activities were delayed. \ne \ne Roads were not improved. \nThe Accounting Officer explained that this was as a result of failure to get releases from other government transfers and donor funding. Efforts were made to request for the funds by the letter to the Finance Ministry dated 27th April 2023 to which no response was received. \n1.3 Performance of External Assistance \nThe District had an approved budget for external assistance of I advised the UGX.448,595,000 from the various programmes out of which Accounting Officer \nNO Observation Recommendation \u201c \n. Ss Program Amount Activity not Purpose of the \nN me not Implemented unimplemented \nwarrant", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "activity \ned \n(UGX) \n1 Human 241,853, HIV/AIDS systems Holding district HIV AIDS Capital 267 strengthening were committee meetings and Developme affected coordination \nnt 12 \nCovid -19 vaccination To vaccinate all eligible persons for covid-19 \nTB Dots and follow Ensure that TB patients up of patients \ntake their medicines appropriately \nSample collection of To make sure that TB sputum from TB patients are getting patients \ncured \nQuarterly \nTo inform and show performance review health workers their meetings on malaria performance in malaria activities \nMonthly Follow up of immunization performance and gaps in supervision at Lower immunization in all health facilities \nhealth facilities \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne HIV/AIDS systems strengthening were affected \ne Covid -19 vaccination \nTB Dots and follow up of patients \ne \nSample collection of sputum from TB patients \ne \nQuarterly performance review meetings on malaria activities e \nMonthly immunization supervision at Lower health facilities e \nThe Accounting Officer explained that failure to receive those funds reduced on the ability of the district to implement the activities mentioned above. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.23,733,829,123 availed during the year, I advised the UGX.21,941,562,466 was utilized by the District resulting in un-utilized Accounting Officer warrants of UGX.1,792,266,657 representing utilization of 92.4% as shown to ensure that the in the table below; \nunimplemented \nS Programme Warrants Utilization Variance %age activities are N \nof warrants (UGX) perfor \nmance rolled over to the (UGX) \n1 Agro- \n1,355,579,566 1,216,863,696 138,715,870 90 subsequent period Industrialization-01 and request 2 Community 190,723,136 179,603,549 11,119,587 94.2 Ministry of Mobilization And Finance \nNO Observation Recommendation Private Sector 52,118,584 51,709,683 408,901 99.2 \nDevelopment-7 \nTotal 23,733,829,12 21,941,562, 1,791,801, 92.4 \n3 466 857 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants N Programme Warrants Activities Reason for the", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 8, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. not affected by underutilization of Utilized the under warrants \nUGX)", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], "page": 9, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "utilization 1 Agro- 138,715,870 Payment of Unsent balance of Industrializatio salaries and wage and retention n-01 Retention ofthe for micro scale contractor 2 Community 11,119,587 Payment of Unsent balance of Mobilization salaries to staff wage And Mind-set Change-15 3 Development 251,211,477 Payment of Unsent balance of Plan salaries to staff wage Implementatio n-18 4 Governance 86,827 Payment of Unsent balance of And Security- salaries to staff wage 16 5 Human Capital 1,329,383,8 Construction of Unsent balance of Development- 17 Kasagama Seed wage, UGIFT projects 12 School, due to late release of Kabetemere HC funds and retention III and staff on SFG projects salaries \\| 6 Integrated 34,989,786 Payment of Unsent balance of Transport salaries to staff wage Infrastructure And Services- 09 7 Natural 38,278 Payment of Unsent balance of Resources, salaries to staff wage Environment, Climate Change, Land And Water-06 8 Public Sector 25,847,314 Payment of Unsent balance of Transformatio salaries to staff wage n-14 9 Private Sector 408,901 Payment of Unsent balance of salaries to staff NO Observation Recommendation states that the work plan of a vote shall indicate the key performance MoFPED for indicators to be used to gauge the outputs. support in this area. Part 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. I reviewed the approved work plan and sampled 7 outputs with a total of 36 activities. I noted the following; 5 outputs with 16 activities had clear performance indicators and targets. e e 2 outputs with 20 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2. Table showing performance indicators and targets Category of No. of Noof No. of No of Expenditure % outputs output activ Activitie activities Amount Quanti s ities s with without (UGX) ficatio sampl in clear clear n of ed the perform performa output outp ance nce s uts indicato indicator rs and s and targets targets Fully 5 16 16 0 1,377,137,74 74 quantified 6 outputs Substantially 2 20 13 7 483,399,970 26 quantified outputs Total 7 36 29 7 1,860,537,716\\| 100 Without clear performance indicators and targets, I could not ascertain the", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 9, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "that;", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], "page": 10, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Observation : m : Recommendation 1,860,537,716 \n1.7 Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under Uganda Road Fund \nI sampled four (4) out of eight (8) activities with a total expenditure of UGX.201,000,000. The significant findings are provided in the table below. \nProgra Activity details Source Total Pictorial Summary of Audit conclusion of funds expenditu evidence findings (Time, \nmme \nre (UGX) Quality, Quantity, \nCost \nand Functionality) \n\u2018Integra At quality", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}, [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}]], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "35,000,000", "metadata": {"headings": [{"headings_0": {"content": "35,000,000", "page": 11, "level": 1}}, {"headings_1": {"content": "that;", "page": 10, "level": 6}}], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the time \\| of The", "metadata": {"headings": [{"headings_0": {"content": "35,000,000", "page": 11, "level": 1}}, {"headings_1": {"content": "that;", "page": 10, "level": 6}}], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of the", "metadata": {"headings": [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted mechanised \n>) 0 J. inspection the road road \nwas Transp maintenance of \nworks were satisfactory but ort Kinuka- \ncompleted but bushy bushy needs Infrastr Bwamiramira- \\| clearing ucture Kacebebe \nand \n10.5kms \nService Bush Clearance \ns Grading and \nshaping, Spot \ngravelling \nEmergency \n90,000,000 Maintenance of \nKyeshama- \nAt the time of The quality of the inspection, works road was \u201awere substantially satisfactory Kyempiri- pa but bushy Kyemamba \nBush Clearance, \nGrading and \\| \nshaping, Spot \ngravelling \nAt the time of The quality of the Routine GOU 36,000,000 \nmechanised \ninspection, works road was maintenance of \nnn ] were completed satisfactory Dezirranta \n\\_ \nKabatema \n\\| - \n\\| \nKikasa \n\\| \n\\| \nBush Clearance \nBr \nand \n\u201aThe Accounting Officer explained that the district is in cattle corridor which makes it hard to attract road gangs for manual maintenance.", "metadata": {"headings": [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}, [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}]], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 6}}, {"headings_1": {"content": "of the", "page": 11, "level": 5}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to make use of gangs from the nearby districts to improve on the road maintenance. \n1.7.2 The service delivery under focus areas \nI sampled Eight (8) out of Thirteen (13) activities in Four (4) focus areas with a total expenditure of UGX.2,178,677,022 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 6}}, {"headings_1": {"content": "of the", "page": 11, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 6}}, {"headings_1": {"content": "of the", "page": 11, "level": 5}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN \\| Focus Area \\| Amount \n\\| Key Observation \n\\| Key recommendation(s) \\| \\_\\_UGX \\| \u2014 \n\\_ a \\|", "metadata": {"headings": [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}, [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}], [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1. Water", "metadata": {"headings": [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| e 1,089,068,511 \\| No water sources at \\| I advised the Accounting e \n\u00a2 \n\\| \\| Development \\| \n\\| Kasagama Seed School \\| Officer to follow-up with the \\| \\| grant \\| \n\u0131 and Kabetemere Health \\| implementation of the \\| \n\\| Centre II. \\| activities with the NWSC \\| \ni \nto \ni \n' ensure adequate service \\| Implication \\_ delivery \n\\| i \\| This could impact the \non \n\\| \nprovision of the i \\| water in \\| i \nareas which affects service \n\\| \n\u201a \n\\_\\_\\_ delivery. \nran neta stn te act \na \nae \u201a2. \\| Education \n\\_e 107,498,765 \\| e The quality of the \\| i \\_ Development \\| \n\\| classroom at Kyewanula \\| Grant i \nPS was satisfactory and \\| \\| \nin use by the pupils. \n\\| \n\\| \\| \\| Implication \\| \\| i \n\\| \nThis positively impacted on \\| \u00bb the education service \\| \\| \n\\| 3: \\_ Microscale \n,e 19,539,051 . e The Demonstration site \n. Irrigation \nlocated at Kalagala- \n\\| ' Lyantonde Sub-county has power supply anda \\| i \nsubmersible pump in \ni \n4 \ni good condition. : \ni \n\\_ Implication \n\\| This positively impacted on service delivery to farmers in Lyantonde. \\_ \n\\|e 962,570,695 \u00ab Construction", "metadata": {"headings": [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cof |", "metadata": {"headings": [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|e I advised the Accounting \\| Kasagama Seed School \\| Officer to ensure that \\| \\| \\| is still at beam level and \\| construction works are \\| \\| foundation level. expedited by the contractor \\| there has not been significant results and yet expenditure on-wage isa substantial percentage of all District budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Lyantonde District Local Government had a wage budget of UGX.15,651,888,906, out of which UGX.14,868,430,052 was utilised for the period under review. Below is a summary of the key findings from the special audit; [ No \\| Observation Recommendation 2.1 Utilization of the Wage Budget The DLG had an approved wage budget of UGX.13,443,848,250, and I advised the obtained supplementary funding of UGX.2,208,040,656 resulting into Accounting Officer to a revised wage budget of UGX.15,651,888,906 which was all request for a warranted. supplementary wage budget which is in Out of the warranted funds a sum UGX. 14,868,430,052 was spent line with the wage resulting into unspent balance of UGX.783,458,853 (5%) as requirements for the summarized in the table below and detailed in appendix 3. District. Approv Supplem Revised Warran Payment Unspent entary Budget ts UGX s UGX Balance UGX UGX UGX 2,208,040, 15,651,8 15,651,8 14,868,43 783,458,8 48,250 656 88,906 88,905 0,052 53 From the analysis, I noted that; e There was an under absorption of UGX. 783,458,853 from the supplementary funding. The Accounting Officer explained that the unspent balance of UGX 783,458,853 implies that a supplementary release of the same b)-15 (1.5%) employees. appeared for headcount. were partially the matter should be validated due to lack of minutes/extracts from other Service investigated. Commissions to support their first appointment. c)-A total of 7 (0.5%) employees on the payroll did not appear for the validation and were categorised as follows; i.04 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs", "metadata": {"headings": [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}, [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}], "page": 14, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01 individuals whose names was not on the District's payroll by June 2023, appeared for the validation exercise. This individual was included on the validated payroll, upon confirmation by the Accounting Officer regarding his status. \nFor Partially validated staff \n. \nThe Accounting Officer explained that requests for District Service Commission Minute Extracts to respective Local Governments had been forwarded and Management awaits response. \n\u00b0 For no shows \nThe Accounting Officer explained that staff had various reasons like retirement, transfer of service, ongoing disciplinary actions and abscondments.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}, [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}]], "page": 14, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 165 employees on the payroll had inconsistencies in their I \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District's duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase the attention \nof the length of service, it may lead to the irregular extension of employee Ministry of Public service. \nService within a specified timeline for \nreceived and would~thereafter- recover from them in case of \nreviewed by the insufficient explanations. \nMinistry of Public For underpayments, reconciliations would be made and the District Service \nto submit for consideration of residual arrears for funding by MoFPED. \nautomate the increments since they are based on individual appointment anniversaries.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}, [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}]], "page": 14, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Delayed deletion of employees from the payroll \nI advised the I noted that UGX. 11,321,902 was paid to 3 staff who had either been Accounting Officer to retired, transferred, absconded or died. These resulted into financial initiate a process of loss to government. \ndeleting these names from the payroll. For The Accounting Officer explained that most of these delays were staff on transfer of attributed to a number of technical challenges like differences in date service, \nthe of birth between NIRA and IPPS, delay to process Letters of Accounting Officer Administration for estate accounts and unverified records on the IPPS should initiate a system. \nprocess of transfer of salary payment to their new duty stations within a specified period. \nc) Review of the DLG Staff Establishment \ni. I advised the Review of the establishment revealed; \nAccounting Officer i. \nOut of 322 approved positions, a total of 171 positions were \nto liaise with the filled leaving a gap of 151 vacant positions.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}, [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}], [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}]], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "responsible", "metadata": {"headings": [{"headings_0": {"content": "responsible", "page": 15, "level": 6}}, {"headings_1": {"content": "d)", "page": 14, "level": 6}}], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ii. The District did not have an approved and costed staff \nstakeholders with establishment for primary, secondary and tertiary institutions a view to while the staff structure for health facilities issued by", "metadata": {"headings": [{"headings_0": {"content": "responsible", "page": 15, "level": 6}}, {"headings_1": {"content": "d)", "page": 14, "level": 6}}], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mobilizing", "metadata": {"headings": [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Health was not incorporated into the district \nresources to fill approved structure. \ncritical positions to \nenhance eVariances between the approved establishment and the service delivery. filled positions \nii. I advised the The Accounting Officer explained that explained that efforts were \nAccounting Officer made to fill the vacant positions but the requests for clearance to \nto engage recruit had not been honored by the Ministry of Public Service. \nrelevant stakeholders to eLack of approved staff establishment structure \ndevelop and The Accounting Officer explained that had written to the Permanent \nimplement a Secretaries Ministry of Health and Ministry of Education & Sports for \ncosted staff further guidance and action. \nstructure for the District. \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. \nOTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}, [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}]], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], "page": 16, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \n4.1.1 Funding and Absorption \ne The entire amount of UGX.435,904,232 budgeted was received, out of which UGX.287,724,636 (66%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.148,179,334 (34%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nCategory Approved Release Expenditur Un- % \nThe amount received was used to implement various\u2019 activities as indicated in the", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}]], "page": 16, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "table below.", "metadata": {"headings": [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Description/Purp Contract Amount paid Supplier PP amount during the year ose \nPipes for water a. \nre Two LYAN580/SPLS/ CRESTANKS LIMITED \n22-23-10 \n146,290,000 \n146,290,000 \nConstruction of 8 LYAN580/WRKS \n27,494,000 HANA BUILD UGANDA \nvalley and fellow /22-23-8 \nLIMITED \n24.791.200 cement tanks ut Supply of HDPE LYAN580/WRKS LYANTONDE HAND PUMP \npipes PN 10 /22-23/00006 MECHANICS ASSOCIATION \n31,618,000 \n29,720,920 Construction of LYAN580/WRKS 127,922,760 \n3000m3 valley /22-23-1 WANAIK CONSTRUCTION \ntanks 3 at Kalagala COMPANY LIMITED \n114,964,262 & Kyewanula \nAcquisionsn & rep Re-current exp. MASARA DEMBE G5 LTD \nN/A of Eng for dist veh \n6,200,000 Fuel for supervision Re-current exp STABEX INTERNATIONAL \nN/A \nactvities LTD 15,153,080 Maintenance grder Re-current exp \nN/A \nbid KOMM SOLUTIONS LIMITED 183,717 Allowances Re-current exp Various officers \nN/A 90,139,991 \nTotal \n427,443,170 \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": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.2 Positive observations \nI noted the following areas where management had commendable performance; All procurement files were in compliance with the PPDA guidelines. \noe \nAll the project designs were approved by Ministry of Water and Environment. oe \nFunds spent were fully accounted for with payment certificates, payment sheets, o \nreceipts and monitoring reports. \nNewly constructed water facilities were partially and fully functional. o \no Water quality test kits were available. \nWater user committees were in existence and functional. eo \n4.1.3 Areas of \ne The District did not allocate funds to investment servicing costs under Piped - Water and Sanitation Sub-Grant (PWSSG). \nFailure to allocate funds to investment servicing costs under Piped Water and Sanitation Sub-Grant affects supervision and monitoring of projects.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}]], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that grant guidelines are adhered to during project implementation. \ne An 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 detailed in Appendix 4. \nSN Category Sub County/Town Budget Ranking based Rank \nCouncil Name Amount on need interpretation (UGX) \n1 Sub County with Lyakajjula SC \n120,000,000 1 Least needy by most allocation rank 2 Sub County with Kaliiro SC \nleast allocation \n3 Sub County with Mpumudde SC \nno allocation \n10,000,000 6 Most needy by rank \\_ \n30,000,000 4 Second most needy \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": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}]], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the sub counties with low water coverage have few technological options of underground water potentials and depend mostly on surface water which is unsafe for human consumption thus we are supplying them with piped water.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priority for water sources is given to sub-counties with low coverage. \n4.1.3.2 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial \nThe \u2018Accounting Officer explained that the delays in the procurements were due to-- the under staffing in the user department which hampered the timely preparation of the specifications and bills of quantities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to recruit staff in accordance with the approved staff structure establishment once the ban on recruitment is lifted. \n4.1.3.3 \nInspection of projects under District Rural Water Supply and Sanitation Conditional Grant \noe I carried out physical inspections on the 16\" November 2023 on four (04) newly constructed water facilities to assess indicators of service delivery. I observed that two (02) water facility were functional while two (02) were partially functional Namely;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}]], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Installation of the tank at Kitazigolokwa C.O.U P/S.\n2. Extension of water by NWSC using pipes procured by the District.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nDetails of work status for the inspected projects are in Appendix 6. Delayed water supply affects service delivery to the community. \nThe Accounting officer explained that the tank at Kitazigolokwa awaited the construction of the base which was the responsibility of the community. He further indicated that NWSC Lyantonde had not received money from headquarters to do the activities like excavation of trenches, and laying pipes to extend water to Kasagama Seed School.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}]], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the community is mobilised to construct the tank base and liaise NWSC to expedite the process of planned extension of water to the community. 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. Procurement findings were in compliance with the applicable PPDA guidelines. e e The amount paid was fully accounted for. Monitoring and evaluation reports of the Ugift project were prepared. e The project had designs based on user needs. e e The District maintains site meeting minutes for reference by interested stakeholders. 4.2.2 Areas of Improvement I noted the following areas where the District needs improvement; 4.2.3 Planning and Budget Performance 4.2.3.1 UGIFT infrastructure Projects implemented on untitled Land The PS/ST in a letter dated 04\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. I noted that the District did not have a land title for the land on which Kasagama Seed School is being constructed. There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. The Accounting Officer explained that the land belongs to the registered trustees of the church of Uganda and a Memorandum of Understanding was signed between District and Church of Uganda where construction of the school under UGIFT project is taking place. Recommendation I advised the Accounting Officer to ensure that the land on which the UGIFT project is being implemented is formally owned by the District. 4.2.3.2 Inspection of UGIFT activities Project details SN Activity Contractor Contract Amount paid Start date End date amount during the year 1 Construction of PALM 3,099,703,579 918,570,695 30/11/2022 30/06/2024 Kasagama Seed construction Secondary School Company Ltd Monitoring and District staff N/A 44,000,000 Various Various supervision 962,570,695 at foundation-level. Se ee gece Reding 5 = Review of progress report noted that the physical progress was at 45%. Although this is a multi-year project the there is need expedite the progress to avoid un necessary extensions. The Accounting Officer explained that upon realizing that the contractor was not executing the project as per the contract timelines, a letter was written to the contractor dated 3ist August 2023 tasking", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}]], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], "page": 21, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that construction works are expedited to avoid costly extension that greatly affects service delivery. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.182,298,765 for the construction of class room blocks out of which UGX.173,494,050 was spent. The balance of UGX.8,804,715 relates to retention that was swept back. Details of which are indicated in the table below; \nN School \nContractor Funds as per Start End Amount paid Status o \ncontract Date Date during the \n(UGX) \near \n7 \n1 Completion of 2 Mutara \n71,091,000 09/02/ 09/05/ 64,213,657 Completed classroom blocks Works \n2023 2023 \nat Kiteesa PS and Enterprises \nLwamawungu PS Ltd \n\\|\\_\\_\\| \n2 Construction of 3 Landmark 102,098,000 02/02/ 02/05/ 92,221,039 Completed \n\\| \nclassroom blocks Establishme \n2023 2023 at Kyewanula PS\\_\\|\\_nts Limited \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}]], "page": 21, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The district incorporated the education development grant project activities into e \nthe district plans and budgetary framework. \ne The funding was spent on activities that were within the approved Education Development grant work plan. \ne The District adhered to procurement procedures on bidding, solicitation, evaluation, awarded and contract management. \ne The 2 projects were fully implemented. \noe Project funds were fully accounted for. \nThe District carried out monitoring, supervision and evaluation of the projects. \ne \nAreas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2 Status of Project Implementation /Inspection for service delivery \nI inspected two (02) projects on 16/11/2023 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Details of finding in the table below;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"No. | Program | Activity details | Pictorial", "metadata": {"headings": [{"headings_0": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "' Summary \nof \\| Audit", "metadata": {"headings": [{"headings_0": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}, [{"headings_0": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| me i", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 22, "level": 3}}, {"headings_1": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| evidence \n\\| findings (Time, conclusion \\|", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 22, "level": 3}}, {"headings_1": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | | Quality, i |", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| Quantity, Cost \n\\| \n\\| \n\\| and \\| \\| \\| \n\\| Functionality) \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}, [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Human \\| Completion of 2 ; \n3, The", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "classroom \\| The quality of", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Capital classroom blocks at |", "metadata": {"headings": [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 block \nwas \\| classroom was \\| \\| Develop \\| Pal) er \nKiteesa P/S \ncompleted intime. \\| satisfactory ment \\| \n\\| Beier rn \n\\| and in by \\| a \nuse i Hi ; the pupils. \\| \nConstruction of \\|; \n3 \u2018 \nThe 3 classroom \\| The quality of \n\\| i classrooms at! \nlot \u201cN \u201e\\| \n\u201c\\| block \nwas \\| classroom was \\| \\| Kyewanula PS 5 completed. satisfactory \\| \n\\| and in use by \\| u x", "metadata": {"headings": [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a ee]", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the pupils. \\| \nSN Category Activity Planned Actual Amount Purpose quantity quantity incurred \nduring the \nyear \n1 Complementary Training of 200 202 86,723,334 Mobilization services farmers and awareness Setting up demo \n", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. 31,206,722 farms \n\\| Total fT 117,930,056", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], "page": 23, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0 Full absorption of funds for Micro-scale program. \n\u00b0 The District spent on eligible activities as per the guidelines. \no\u00b0 The District carried out mobilization, awareness, farm visits, demonstrations and farm field schools. \nAll the funds spent were fully accounted for. \nThe demonstration sites were fully implemented. \nAreas of Improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Inspections \nBy the time of audit, the entity had established 2 demonstration sites on 2 individual farms. I undertook procedures on 16/11/2023 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. I sampled 1 demonstration site as shown in the Table below. \n[Name of Location Equipment Value of \\| Photos Remarks beneficiary (Village, supplier and equipment \nParish and procurement \n\\| sub-county reference \n\\| \nI observed that the demonstration site was fully implemented and was functional at the time of audit. However, inspections revealed that the site was not receiving interested farmers for training regularly. \nThis implies that the objectives of establishing the demonstration sites may not be achieved. This may affect the implementation phase of the program whereby the district may receive few farmers to be enrolled in the program.", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}]], "page": 23, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], "page": 24, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to come up with strategies of mobilizing interested farmers for training at the demonstration sites so that they are trained to meet the objectives of the program in the implementation phase. \n4.5 Management of Uganda Road Fund \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. The following observations were made; \n4.5.1 Positive observations \nI noted the following areas where management had commendable performance; \noe Budgeting and approval of work plans were done in accordance with \nprescribed procedures. \ne Funds received were properly utilized and accounted for. 4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n[~~ Mechanized j a \na \u201c\\| 33,168,061 ~ 18,118,939 3 Mechanical ul \nImpresb", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}]], "page": 24, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,747,000", "metadata": {"headings": [{"headings_0": {"content": "1,747,000", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fe \n4 Operational il 31,927,000 costs(other", "metadata": {"headings": [{"headings_0": {"content": "1,747,000", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Qualifying works)", "metadata": {"headings": [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "45,886,180 \\| Bottle Neck \n\\| ~~ \\| 5 Uganda Road \n45,886,180 \nFund \n- \nCommunity \nAccess Roads \\| \\| \n\\_\\_\\| \\| \\_\\_ an, ed = \n6 Uganda Road 15 102,823,000 15 89,218,057 13,604,894 Fund Urban \n- \n7 Emergency 25 90,000,000 14 90,000,000 0", "metadata": {"headings": [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}, [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}], [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 25, "level": 2}}, {"headings_1": {"content": "Qualifying works)", "page": 25, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | 525,827,180", "metadata": {"headings": [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 469,199,298 56,627,833 \nFailure to receive all budgeted funds negatively affected implementation of planned activities majorly relating to routine manual maintenance. \nThe Accounting Officer committed to make constant follow-ups especially with the involvement of District Road committee (DRC) membership which comprises of Member of Parliament who appropriates Budgeting at National level.", "metadata": {"headings": [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}, [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}], [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise unimplemented activities in the subsequent financial year. \n4.5.2.2 Inspection of Uganda Road Fund activities \nInspections were carried out on the 12 October 2023 to verify the extent of achievement of planned activities on a sample of four roads, below is a summary of my findings and details of which are provided in the table attached; \nActivity details Total Pictorial evidence Summary of Audit expenditu findings (Time, conclusion re (UGX) Quality, \n\u2018M Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routine", "metadata": {"headings": [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mechanised \\_\\_\\_\\| \\| 35,000,000 \nAt the time of The quality of maintenance of Kinuka- \ninspection the the road was Bwamiramira-Kacebebe \nroad works were satisfactory 10.5kms \ncompleted but but bushy \\\\\\| bushy needs clearing \\| \n, Activity details \n\u201a Total... ; Pictorial evidence \\| Summary of \\| Audit \ni expenditu \\| \n\\| findings (Time, \\| conclusion \n\\| \n\\| \\|re(ucx) \\| \\| \\| Quality, \\| \\| i \u0131 '\u2018M \\| Quantity, Cost \\| \\| i ' and \ni \ni ; \u2018 Functionality) \\| : Routine mechanized \n40,000,000 \\| \nAt the time of \\| The quality of \\| maintenance of Kakondo-\u2014 \\| oz; \n\\| \u00bb nt inspection, works the road was \\| \\| Twaffada- Kiyinda \nwets were completed \\| satisfactory \\| \\_ Bush Clearance \n\\| BL 9 but bushy . Grading and shaping, Spot \ni Pe a \\| \\| gravelling \u00c4 : af \\|", "metadata": {"headings": [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}, [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PD", "metadata": {"headings": [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], "page": 26, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| ne \\| \n: \\| un, \\| t \nA \nu \n\\| \nnennen \n\\| \nLe TTT nn \nnn \nTotal \\| 201,000,0 \\| \\| 00 \\| \\| \\| \\| \nThe planned works were scaled down due to budget cuts but all works inspected were complete and works satisfactory. \n4.6 Management of pension and gratuity \n4.6.1 Payment of pension \nArticle 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. \nI noted that the pension payroll data (IPPS) and IFMS payments did not reveal any variances between amounts on the approved payroll and payment to individual pensioners/beneficiaries. \n4.6.2 Underpayment of pension \nArticle 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. \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended \nHellen \n\\|. \u201c \n539364 1090658 William Kamukama 1,716,504 3,289,966 06/06/2017 \n-1,573,462", "metadata": {"headings": [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}, [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}]], "page": 26, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "29,283,582 \nUnder payments of pension leads to accumulation of arrears; affects the livelihood of the pensioners/beneficiaries and also leads to understatement of pension expenditure and payables in the Financial Statements. \nThe Accounting Officer explained that during the course of the financial year, there were inconsistencies in releases of pension funds characterized by late releases and insufficient funds which led to some pensioners missing out some monthly payments. \nThe Accounting Officer indicated that he had written to all the pensioners who missed payments advising them on the documentation to provide for submission to the Ministry of Finance, Planning & Economic Development for consideration for residual arrears. \nRecommendation \nI advised the Accounting Officer to have the funds remitted to the accounts of the affected pensioners/beneficiaries, and in future, ensure that payments are made", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}, [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}]], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "promptly.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.6.3 Underpayment of gratuity \nArticle 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 easily accessible to pensioners. \nI noted an underpayment of UGX.6,629,043 for one pensioner with an IPPS No. 832986 in the financial year under audit. \nUnder payments of gratuity leads to accumulation of arrears; affects the livelihood of the pensioners/beneficiaries and also leads to understatement of gratuity expenditure and payables in the Financial Statements. \nThe Accounting Officer explained that he had already submitted the claim to the Permanent Secretary/Secretary to the Treasury, Ministry of Finance, Planning & Economic Development for consideration as residual arrears. \nI noted that the program was launched in 2014/2015 and the Government disbursed a total of UGX.1,215,692,798 to the youth interest groups. During the year under review 2022/2023, UGX.457,256,300 had been recovered, leaving an outstanding balance of UGX.796,274,381 (65%) inclusive of interest for late recovery as shown in Appendix 7. \nThis implies that 65% of the funds remained unrecovered thus rendering the program failure to the set objectives. \nThe Accounting Officer explained that they faced a number of challenges including displacement of the beneficiary youths who had no permanent places of abode \n, other youth projects got affected by COVID 19 where many of them lost track of their projects. \nRecommendation \nI advised the Accounting Officer to design strategies of ensuring recovery of funds from the youth groups to ensure continuity of the revolving fund. \n4.7.2 Off Budget receipt of YLP funds \nI noted that seven (7) groups budgeted to receive UGX.194,862,000 but only UGX.161,972,000 was received on 2/12/2022 as shown in the table below; \nHowever, there was no budget provision for YLP funds and this is an off budget financing from Ministry of Gender Labour and Social Development \nS/N SUBCOUNTY PROJECT NAME \nBUDGET AMOUNT", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}, [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}]], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 6}}, {"headings_1": {"content": "promptly.", "page": 27, "level": 1}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Lyantonde SC Kabetemere Youth Painting & Design \n8,000,000 12,070,000 \n2 Lyantonde SC Kempega Youth Bull Fattening \n9,160,000 11,275,000 \n3 Lyantonde SC Kitazigolokwa Youth Dairy Farming \n9,020,000 13,500,000 \n4 Kinuuka SC Nakasozi 11 Youth Bull Fattening \n9,080,000 9,392,000 \n5 Kaliiro SC Kiyinda Youth Stationers & Printers \n11,500,000 14,000,000 \n6 Kaliiro SC Kitovu Youth Metal Fabrication \n10,000,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9,645,000", "metadata": {"headings": [{"headings_0": {"content": "9,645,000", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Lyantonde TC Kooki D Youth Vehicle Engineering \n10,000,000 11,600,000 \n8 Lyantonde TC Kooki C youth tailoring \n8,960,000 \n41,125,000 \n17 Mpumudde Bikokora D Youth Bull Fattening \n8,710,000", "metadata": {"headings": [{"headings_0": {"content": "9,645,000", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}, [{"headings_0": {"content": "9,645,000", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}]], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10,445,000", "metadata": {"headings": [{"headings_0": {"content": "10,445,000", "page": 29, "level": 6}}, {"headings_1": {"content": "9,645,000", "page": 28, "level": 6}}], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TOTAL 194,862,000 161,972,000", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Off budget receipts to UWEP groups may lead to some funded groups remaining unknown and not monitored by the district. The groups may also not feel obliged to the District hence fail to repay back. \nThe Accounting Officer explained that this was a policy issue whereby the Ministry of Gender Labour and Social Development directly transfers money to the beneficiaries Accounts without routing it through the district budget. \nHowever, management plays a role in selection and mobilization of the beneficiary groups. The strategies put in place include opening a general inquiry file at Lyantonde police station, using small claims procedure to claim unrecovered funds from defaulters, continuously enforcing recovery from defaulters with awareness", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}, [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}], [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}]], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoGLSD to ensure that groups are funded through the District budget to ease monitoring and recovery to enable the funds be revolved to other groups. \n4.7.3 Implementation of Uganda Women Entrepreneurship Program (UWEP) \nThe audit of UWEP was undertaken for the financial year 2022/2023 to ascertain whether funds advanced in the Financial Year were budgeted and if previous advances to the women groups were duly recovered as per project guidelines. \nI noted that the program was launched in 2016/2017 and the Government disbursed a total of UGX.634,105,000 to the women groups. During the year under review 2022/2023, UGX.76,811,600 had been recovered, leaving an outstanding balance of UGX.374,307,820 inclusive of 5% as shown in Appendix 8. \nFailure to recover the funds by due date leads to possible loss of public funds and fails the program objectives of running a revolving fund to other groups. \nThe Accounting Officer explained that alongside other strategies in other government programs, interventions like formation of stakeholder engagements, dialogue meetings, involvement of enforcement organs and women councils have been \n1 Kisaluwoko B Women Bull Bull Fattening", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}]], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fattening", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Nakaato Women Bull Fattening Bull Fattening \n", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}, [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}]], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 11,699,000 - 7,000,000", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "10,800,000 7,000,000 3 Kooki C Tailoring and Design Tailoring and 5,200,000 5,200,000 Design \n4 Mukokoma Women Tailoring Tailoring 12,400,000 5,600,000 5 Kaliiro A Women Bull Fattening Bull Fattening \n6 Luwaama B Women Brick Brick Making \nMaking \n10,372,000 5,500,000 9,990,000 4,500,000 \n7 Lyabuguma Women Dairy Dairy 10,500,000 5,187,000 TOTAL 70,961,000 39,987,000 \nOff budget receipts to UWEP groups may lead to some funded groups remaining unknown and not monitored by the district. The groups may also not feel obliged to the District hence fail to repay back. \nThe Accounting Officer explained that this was a policy issue whereby the Ministry of Gender Labour and Social Development directly transfers money to the beneficiaries Accounts without routing it through the district budget. However, management plays a role in selection and mobilization of the beneficiary groups. The strategies put in place include opening a general inquiry file at Lyantonde police station, using small claims procedure to claim unrecovered funds from defaulters, continuously enforcing recovery from defaulters with awareness \nRecommendation \nI advised the Accounting Officer to liaise with MoGLSD to ensure that groups are funded through the council budget to ease monitoring and recovery to enable the funds be revolved to other groups. \n4.8 Land Management \n4.8.1 Status of Land \nSection 45 (1) of the Uganda Land Act,1998 as Amended states that a government or local government shall hold in trust for the people and protect natural lakes, rivers, ground water, natural ponds, natural streams, wetlands, forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda. \nI reviewed the land details of the district and noted that it owns 91 pieces of land where only 21 (23%) are titled, 2 (2.1%) are under titling process while 68 (75%)", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}, [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}]], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "Fattening", "page": 30, "level": 6}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders and prioritize budget for acquisition of land titles for untitled land in the next financial year and ensure the memorandum of understanding are strengthened with the help of solicitor", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "Fattening", "page": 30, "level": 6}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "general.", "metadata": {"headings": [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.9 Understaffing \nSection 15(a) (A-a) of the Public Service Standing Orders, 2010 mandates the Ministry of Public Service to determine the structure, terms and conditions of service of Local Government. \nI noted that the District has an approved staff structure of 262 positions for traditional staff, Town Councils, secondary schools, primary schools, health centres and sub counties out of which 120 (45.8%) are filled leaving 142 (54.2%) vacant as shown in appendix 10. \nUnderstaffing overstretches the available staff beyond their capacity, creates job- related stress to the fewer staff and negatively affects the level of public service delivery to the community. \nThe Accounting Officer explained that an attempt to improve staffing levels had been done where written communications were sent to the Ministry of Public Service requesting for clearance to recruit which was not granted.", "metadata": {"headings": [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}, [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}]], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the District service commission, Ministry of Public Service, the Ministry of Local Government and the Ministry of Finance Planning and Economic Development to address the gap once the ban on recruitment is lifted. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \nGuide, 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": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}]], "page": 31, "document_name": "Lyantonde 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's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], "page": 32, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions cause the District to fail to deliver its 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}]], "page": 32, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "52 Positive Observations \nI noted the following areas where the District had commendable performance; All the 30 PDM SACCOS received PRF of UGX.100 million each. \ne \ne The HLG Core implementation team was fully constituted as evidenced by quarterly performance reports prepared. \n10 sampled SACCOs were registered under the Cooperative Societies Act. \ne \n\\_UAII the SACCOs sampled held general meetings on different dates. e \ne 10 sampled PDM SACCOs operated with a fully constituted Board that held", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}, [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}]], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regular meetings.", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e All the 10 sampled parishes selected and implemented flagship projects as per the guidelines and the other projects were as per MAAIF enterprise projects. \n251 enterprise groups in the 10 sampled PDM SACCOs were registered by the e \nCommunity Development Officers. \nSampled SACCOs carried out wealth ranking during identification of subsistence e", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, [{"headings_0": {"content": "regular meetings.", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}]], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "households.", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Sampled PDM SACCOs utilised the PRF funds. \n5.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed Lyantonde District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the of \nand Economic \n4 \u00ab25/05/2023 \n100,099,000- Delayed release to 4 SACCOs for quarter 2 5 22/06/2023 \n1,075,000,000 \nDelayed release to 30 SACCOs for Quarter 3 and 13 SACCOs for quarter 4", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}, [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}]], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | 29/06/2023", "metadata": {"headings": [{"headings_0": {"content": "| | 29/06/2023", "page": 35, "level": 2}}, {"headings_1": {"content": "households.", "page": 34, "level": 6}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "425,000,000 Delayed release to 17 SACCOs for quarter 4 TOTAL \n3,000,000,000 \nConsequently, the objectives of the PDM in the affected parishes may not have been", "metadata": {"headings": [{"headings_0": {"content": "| | 29/06/2023", "page": 35, "level": 2}}, {"headings_1": {"content": "households.", "page": 34, "level": 6}}, [{"headings_0": {"content": "| | 29/06/2023", "page": 35, "level": 2}}, {"headings_1": {"content": "households.", "page": 34, "level": 6}}]], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 35, "level": 6}}, {"headings_1": {"content": "| | 29/06/2023", "page": 35, "level": 2}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 35, "level": 6}}, {"headings_1": {"content": "| | 29/06/2023", "page": 35, "level": 2}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.1.2 Delayed disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \noe I noted that 10 PDM SACCOs had disbursed UGX.62,063,250 (6%) out of the PRF received of UGX.1,071,268,650 leaving UGX.1,009,205,400 (94%) undisbursed. Details are in the Appendix 11. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that the low rate of disbursement was due to the continuous changes in operational guidelines, PDMIS systems challenges and the process from formation up to disbursement of funds also took long. \nRecommendation \nT advised the Accounting Officer to always comply with the guidelines in time so that the SACCOs are loaded to the system early for timely release of funds. \n5.4 \nReview of the PDM Governance Structures \nOfficer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}]], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations \nManagement response Structure \nParish \nI reviewed the operations of The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}]], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 8}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the PDC in the 10 sampled that they will continuously engage Committees \nPDM SACCOS, and noted the the PDM Secretariat as advised by", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 8}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC) following;", "metadata": {"headings": [{"headings_0": {"content": "(PDC) following;", "page": 36, "level": 3}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the Auditor now that they got the e Parish priorities and prescribed format, its being applied action plans for the for FY2023/24. \nFY 2022/2023 were \nnot prepared in the \nprescribed format. \ne The PDCs received \nfunding of UGX. 750,000 for the PDC activities which was", "metadata": {"headings": [{"headings_0": {"content": "(PDC) following;", "page": 36, "level": 3}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}, [{"headings_0": {"content": "(PDC) following;", "page": 36, "level": 3}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}]], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "inadequate.", "metadata": {"headings": [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nSACCOs did not have \\| The Accounting Officer explained \no -Gbtain the prescribed format from PDM secretariat for uniformity in data \u00b0 collection and increase funding for the PDCs to carry out activities. \noe Ensure that all subcommittees are set up to prepare the farmers obtain market for their produce in time. \n5.4.1 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of - \nTier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}, [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}]], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PPM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nManagement", "metadata": {"headings": [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}, [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}]], "page": 37, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 2}}, {"headings_1": {"content": "inadequate.", "page": 36, "level": 3}}], "page": 37, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "response \nLicensing of PDM 10 sampled SACCOs were not licensed to The \nAccounting SACCOs Under the take on the business of \nunder Officer that", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 2}}, {"headings_1": {"content": "inadequate.", "page": 36, "level": 3}}], "page": 37, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 6}}, {"headings_1": {"content": "registration", "page": 37, "level": 2}}], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rime", "metadata": {"headings": [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], "page": 38, "document_name": "Lyantonde 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 and regulations. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e", "metadata": {"headings": [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}, [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}]], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \ne Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the \n~Lack of recourse in form of insurance \u2018will-expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}, [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}]], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}], "page": 39, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the farmers to obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS) as per the guidelines. \nJohn F.S. Muwanga \nGENERAL ORIGINAL COPY \n27\" December, 2023 \n$Rpee pire ae is See fos \ni tT at SS \need", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}]], "page": 39, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 6}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source \nApproved budget (UGX) Actual Collections (UGX) Variance (UGX) Reasons for under/over collection 1 Tax Revenues \n2 Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 6}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "52,000,000", "metadata": {"headings": [{"headings_0": {"content": "52,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 4}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Land fees", "metadata": {"headings": [{"headings_0": {"content": "52,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 4}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17,587,000", "metadata": {"headings": [{"headings_0": {"content": "17,587,000", "page": 40, "level": 3}}, {"headings_1": {"content": "52,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "17,587,000", "page": 40, "level": 3}}, {"headings_1": {"content": "52,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "17,587,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non Tax-Revenues \n1 Administrative fees and licenses", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "17,587,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "84,636,000", "metadata": {"headings": [{"headings_0": {"content": "84,636,000", "page": 40, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Miscellaneous Revenue", "metadata": {"headings": [{"headings_0": {"content": "84,636,000", "page": 40, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "32,191,000", "metadata": {"headings": [{"headings_0": {"content": "32,191,000", "page": 40, "level": 3}}, {"headings_1": {"content": "84,636,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "65,455,500 -13,455,500 Deduction bracket increased due to salary enhancement \n31,350,501 -13,763,501 Due to increase in application of land titles \n2,235,250 1,764,750 Business licence is collected in calendar year and by the end of the financial year collections were still going on \n40,900,000 43,736,000 Government barned charcoal movement 46,734,167 -14,543,167 Disposal of assets \nTotal Revenue 190,414,000 186,675,418 3,738,582", "metadata": {"headings": [{"headings_0": {"content": "32,191,000", "page": 40, "level": 3}}, {"headings_1": {"content": "84,636,000", "page": 40, "level": 2}}, [{"headings_0": {"content": "32,191,000", "page": 40, "level": 3}}, {"headings_1": {"content": "84,636,000", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}, {"headings_1": {"content": "32,191,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "S Progra Sub- PIAP Bud Focus/T Activities N\\|m progr (Progra get hematic \nam m Out area and \nImple put other \nmentat capital \nion projects Action /progra \nPlan) ms", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}, {"headings_1": {"content": "32,191,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) (\u00a9) (D) (E)", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(F)", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 06- 03- 0601010 000 Water Environment Impact Assessment for Capital Works, Appraisal and Feasibility studies for NATUR Water 8- 006- developm Capital works, Monitoring and supervision of capital work, commissioning, water quality AL Resour Improve Plan ent grant testing \nRESOU ces d water ning (Piped \nRCES, Manag use and water, \nENVIR ement efficienc Bud and Rural \nONMEN \ny for geti water and \nTy increase ng Sanitation \nCLIMA d servi grant) \n37 \nKey Pla Are Is the Conclu Conclu perfo nne there perfor sion at sion rman d clear manc Activit at ce Tar targets e y Level Output indica get and indica (Fully level tor(s) for perfor tor Quanti (Fully (Meas the mance used fied/N Quanti ure) Fina indicat by ot fully fied/N ncia ors to Mana Quanti ot fully I measu geme fied) Quanti yea re nt fied) r perfor reaso \nmance \nnable quantif ? ication", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}, [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}], [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}], [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Yes/", "metadata": {"headings": [{"headings_0": {"content": "(Yes/", "page": 40, "level": 2}}, {"headings_1": {"content": "(F)", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/", "page": 40, "level": 2}}, {"headings_1": {"content": "(F)", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No) If", "metadata": {"headings": [{"headings_0": {"content": "(Yes/", "page": 40, "level": 2}}, {"headings_1": {"content": "(F)", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(Yes/N", "metadata": {"headings": [{"headings_0": {"content": "(Yes/N", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "no", "metadata": {"headings": [{"headings_0": {"content": "(Yes/N", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. If give no", "metadata": {"headings": [{"headings_0": {"content": "(Yes/N", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "(Yes/N", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "give", "metadata": {"headings": [{"headings_0": {"content": "give", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/N", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "reaso", "metadata": {"headings": [{"headings_0": {"content": "give", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/N", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 6}}, {"headings_1": {"content": "give", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "n \nreason \n(G) (H) () (J) (K) 0 No No Not Not fully fully quantifi quantifi ed ed \nWE \nproducti CHANG vity in", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 6}}, {"headings_1": {"content": "give", "page": 40, "level": 2}}, [{"headings_0": {"content": "the", "page": 40, "level": 6}}, {"headings_1": {"content": "give", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "E,", "metadata": {"headings": [{"headings_0": {"content": "E,", "page": 41, "level": 2}}, {"headings_1": {"content": "the", "page": 40, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water LAND \nconsum AND \nptive WATER \nprogram mes", "metadata": {"headings": [{"headings_0": {"content": "E,", "page": 41, "level": 2}}, {"headings_1": {"content": "the", "page": 40, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(agro-", "metadata": {"headings": [{"headings_0": {"content": "(agro-", "page": 41, "level": 3}}, {"headings_1": {"content": "E,", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "industria", "metadata": {"headings": [{"headings_0": {"content": "industria", "page": 41, "level": 6}}, {"headings_1": {"content": "(agro-", "page": 41, "level": 3}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "lization,", "metadata": {"headings": [{"headings_0": {"content": "industria", "page": 41, "level": 6}}, {"headings_1": {"content": "(agro-", "page": 41, "level": 3}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "manufac", "metadata": {"headings": [{"headings_0": {"content": "manufac", "page": 41, "level": 6}}, {"headings_1": {"content": "industria", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "turing, mineral develop ment). \\_", "metadata": {"headings": [{"headings_0": {"content": "manufac", "page": 41, "level": 6}}, {"headings_1": {"content": "industria", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "endix 2 (a): Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "endix 2 (a): Fully implemented out-puts", "page": 41, "level": 3}}, {"headings_1": {"content": "manufac", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Progra Sub- PIAP", "metadata": {"headings": [{"headings_0": {"content": "endix 2 (a): Fully implemented out-puts", "page": 41, "level": 3}}, {"headings_1": {"content": "manufac", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Focus/T", "metadata": {"headings": [{"headings_0": {"content": "Focus/T", "page": 41, "level": 2}}, {"headings_1": {"content": "endix 2 (a): Fully implemented out-puts", "page": 41, "level": 3}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "m progra Implementation \nhematic m Action \narea", "metadata": {"headings": [{"headings_0": {"content": "Focus/T", "page": 41, "level": 2}}, {"headings_1": {"content": "endix 2 (a): Fully implemented out-puts", "page": 41, "level": 3}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 41, "level": 2}}, {"headings_1": {"content": "Focus/T", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 41, 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develop Impact RESOUR Ss efficiency for Budgeting ment Assessment for GES; Manage increased services grant Capital Works, ENVIRON ment productivity in (Piped Appraisal and MENT, water consumptive water, Feasibility CLIMATE programmes (agro- and studies for CHANGE, industrialization, Rural Capital works, LAND manufacturing, water Monitoring and AND mineral and supervision of WATER development). Sanitatio capital work, n grant) decommissioni ng, \nwater quality testing \n0 No No Not Not 43", "metadata": {"headings": [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}, [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}], [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}]], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fully fully 5,9 imple qua qua 03, ment ntifi ntifi 97 ed ed ed 0 \n06010120-Water \nSanitation Number of 14 Yes Yes Fully \\| Fully 14 Fully resources data campaigns and sanitation qua qua imple (Quantity & Quality) hygiene campaigns ntifi ntifi ment collected and held ed ed ed assessed \nConstruction Number of 2 Yes Yes Fully Fully 1 Fully works at valley tanks qua qua imple Kasagama and constructed ntifi ntifi ment Kyewanula - ed ed ed Tanks \nConstruction Number of 3\\| Yes Yes Fully Fully 3 Fully works at tanks qua qua imple Ckemamba constructed ntifi ntifi ment RGC and ed ed ed", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}]], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kasagama", "metadata": {"headings": [{"headings_0": {"content": "Kasagama", "page": 44, "level": 2}}, {"headings_1": {"content": "Fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Seed SS and", "metadata": {"headings": [{"headings_0": {"content": "Kasagama", "page": 44, "level": 2}}, {"headings_1": {"content": "Fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kabetemere", "metadata": {"headings": [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HC II \nConstruction of Number of 1\\| Yes Yes Fully Fully 1 Fully 10m3 HPDE tanks qua qua imple tanks constructed ntifi ntifi ment ed ed ed Construction of Number of 6 Yes Yes Fully Fully 6 Fully 6 boreholes boreholes qua qua imple renovated ntifi ntifi ment ed ed ed BOQs, designs Number of 12 Yes Yes Fully Fully 12 Fully and BOQs, designs qua qua imple consultancy and ntifi ntifi ment consultancy ed ed ed services \nfor \n41 \neach project", "metadata": {"headings": [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}, [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}], [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}], [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}]], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| + ||", "metadata": {"headings": [{"headings_0": {"content": "| + ||", "page": 45, "level": 6}}, {"headings_1": {"content": "Kabetemere", "page": 44, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 01- 01- 01041101 Extension 000006- Micro- Awareness Number of 9 Yes Yes Fully Fully 11 9 0 Fully AGRO- Institutio workers trained in Planning and irrigation meetings for awareness \nqua qua 5,8 imple INDUSTR nal entire value chain Budgeting political meetings \nntifi ntifi 24, ment IALIZATI Strength focused skills services leaders and carried out \ned ed 72 ed ON ening farmers 0 and conducted L", "metadata": {"headings": [{"headings_0": {"content": "| + ||", "page": 45, "level": 6}}, {"headings_1": {"content": "Kabetemere", "page": 44, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Coordina", "metadata": {"headings": [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Conducting of Number of 69 Yes Yes Fully Fully 69 0 Fully tion \nfarm visits farm visits qua qua imple carried out ntifi ntifi ment ed ed ed Demonstration Number of 2 Yes Yes Fully Fully 2 0 Fully s demonstration qua qua imple sites ntifi ntifi ment \nAppendix 3: Utilization of the Wage Budget \ned ed ed \nDepartment Department Name Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}, [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}], [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}], [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}]], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Revised Budget Warrants | Payments \"| Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Revised Budget Warrants | Payments \"| Unspent Balance", "page": 45, "level": 2}}, {"headings_1": {"content": "Coordina", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Code", "metadata": {"headings": [{"headings_0": {"content": "Code", "page": 45, "level": 8}}, {"headings_1": {"content": "Revised Budget Warrants | Payments \"| Unspent Balance", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Supplementary", "metadata": {"headings": [{"headings_0": {"content": "Supplementary", "page": 45, "level": 3}}, {"headings_1": {"content": "Code", "page": 45, "level": 8}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01 Administration 664,314,660 - 664,314,660 664,314,660 ee 22,115,889", "metadata": {"headings": [{"headings_0": {"content": "Supplementary", "page": 45, "level": 3}}, {"headings_1": {"content": "Code", "page": 45, "level": 8}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02 Finance 145,000,000 ui = 145,000,000 145,000,000 134,357,088 10,642,912", "metadata": {"headings": [{"headings_0": {"content": "02 Finance 145,000,000 ui = 145,000,000 145,000,000 134,357,088 10,642,912", "page": 45, "level": 2}}, {"headings_1": {"content": "Supplementary", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "03 Statutory Bodies 150,000,000 E 150,000,000 150,000,000 149,914,751 85,249", "metadata": {"headings": [{"headings_0": {"content": "03 Statutory Bodies 150,000,000 E 150,000,000 150,000,000 149,914,751 85,249", "page": 45, "level": 2}}, {"headings_1": {"content": "02 Finance 145,000,000 ui = 145,000,000 145,000,000 134,357,088 10,642,912", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "metadata": {"headings": [{"headings_0": {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "page": 45, "level": 3}}, {"headings_1": {"content": "03 Statutory Bodies 150,000,000 E 150,000,000 150,000,000 149,914,751 85,249", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "metadata": {"headings": [{"headings_0": {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "page": 45, "level": 2}}, {"headings_1": {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "07 Roads 110,000,000 67,800,000 177,800,000 177,800,000 142,814,406 34,985,594", "metadata": {"headings": [{"headings_0": {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "page": 45, "level": 2}}, {"headings_1": {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "09 Natural Resources 150,000,000 5 150,000,000 150,000,000 149,968,344 31,656 |", "metadata": {"headings": [{"headings_0": {"content": "09 Natural Resources 150,000,000 5 150,000,000 150,000,000 149,968,344 31,656 |", "page": 45, "level": 2}}, {"headings_1": {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Community Based Services 140,000,000 = 140,000,000 140,000,000 128,915,849 11,084,151 |", "metadata": {"headings": [{"headings_0": {"content": "10 Community Based Services 140,000,000 = 140,000,000 140,000,000 128,915,849 11,084,151 |", "page": 45, "level": 3}}, {"headings_1": {"content": "09 Natural Resources 150,000,000 5 150,000,000 150,000,000 149,968,344 31,656 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "metadata": {"headings": [{"headings_0": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 140,000,000 = 140,000,000 140,000,000 128,915,849 11,084,151 |", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "metadata": {"headings": [{"headings_0": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}, {"headings_1": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Trade and Industry 40,000,000 \n\\_\\_\\| \n= 40,000,000 40,000,000 39,600,683 399,317", "metadata": {"headings": [{"headings_0": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}, {"headings_1": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}, [{"headings_0": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}, {"headings_1": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 45, "level": 6}}, {"headings_1": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "metadata": {"headings": [{"headings_0": {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "page": 45, "level": 2}}, {"headings_1": {"content": "Grand Total", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 4 : Unfairness in the distribution of projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}, {"headings_1": {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Sub County Water District Variance Amount %age of Rank Rank coverage average allocated to amount based based rate rate \nthe Sub allocated to on need allocation County the Sub \nCounty out of", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}, {"headings_1": {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the total", "metadata": {"headings": [{"headings_0": {"content": "the total", "page": 45, "level": 6}}, {"headings_1": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "district grant \n1.\\| Lyantonde rural 51% 38% 13% 80,000,000 3 3", "metadata": {"headings": [{"headings_0": {"content": "the total", "page": 45, "level": 6}}, {"headings_1": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23%", "metadata": {"headings": [{"headings_0": {"content": "23%", "page": 45, "level": 2}}, {"headings_1": {"content": "the total", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "42 \n2.\\| Kaliiro 58% 38% 20% 10,000,000 3% 6 6 3.\\| Mpumudde 29% 38% -9% 30,000,000 9% 4 4 4.\\| Lyakajjula 6% 38% -32% 120,000,000 34% 1 1 5.\\| Kasagama 28% 38% -10% 94,000,000 27% 2 2 6.\\| Kinuuka 56% 38% 18% 16,000,000 5% 5 5 /.", "metadata": {"headings": [{"headings_0": {"content": "23%", "page": 45, "level": 2}}, {"headings_1": {"content": "the total", "page": 45, "level": 6}}, [{"headings_0": {"content": "23%", "page": 45, "level": 2}}, {"headings_1": {"content": "the total", "page": 45, "level": 6}}]], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5 : Timeliness of procurements for the water grant", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}, {"headings_1": {"content": "23%", "page": 45, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN CONTRACT PROCUREMENT CONTRACT CONTRACTOR DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT AWARD \n1 Construction of LYAN580/WRKS/22- 127,922,760 WANAIK 03/08/2022 01/02/2023 02 no, 3000m3 23-1", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}, {"headings_1": {"content": "23%", "page": 45, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CONSTRUCTION", "metadata": {"headings": [{"headings_0": {"content": "CONSTRUCTION", "page": 46, "level": 6}}, {"headings_1": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Valley Tanks at", "metadata": {"headings": [{"headings_0": {"content": "CONSTRUCTION", "page": 46, "level": 6}}, {"headings_1": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Co.", "metadata": {"headings": [{"headings_0": {"content": "Co.", "page": 46, "level": 6}}, {"headings_1": {"content": "CONSTRUCTION", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ltd.", "metadata": {"headings": [{"headings_0": {"content": "ltd.", "page": 46, "level": 8}}, {"headings_1": {"content": "Co.", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kanyogogan,", "metadata": {"headings": [{"headings_0": {"content": "Kanyogogan,", "page": 46, "level": 2}}, {"headings_1": {"content": "ltd.", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kagala parish, \n2 Construction of LYAN580/WRKS/22- 27,494,000 Hana Build 03/08/2022 06/03/2023", "metadata": {"headings": [{"headings_0": {"content": "Kanyogogan,", "page": 46, "level": 2}}, {"headings_1": {"content": "ltd.", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6 Ferro Cement 23-8 Uganda", "metadata": {"headings": [{"headings_0": {"content": "6 Ferro Cement 23-8 Uganda", "page": 46, "level": 6}}, {"headings_1": {"content": "Kanyogogan,", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Itd", "metadata": {"headings": [{"headings_0": {"content": "Itd", "page": 46, "level": 6}}, {"headings_1": {"content": "6 Ferro Cement 23-8 Uganda", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tanks 10m3", "metadata": {"headings": [{"headings_0": {"content": "Itd", "page": 46, "level": 6}}, {"headings_1": {"content": "6 Ferro Cement 23-8 Uganda", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "metadata": {"headings": [{"headings_0": {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Itd", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bore holes 23/00006 Pump", "metadata": {"headings": [{"headings_0": {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Itd", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mechanics Association", "metadata": {"headings": [{"headings_0": {"content": "Mechanics Association", "page": 46, "level": 8}}, {"headings_1": {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "metadata": {"headings": [{"headings_0": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Mechanics Association", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HDPE tanks 23-10", "metadata": {"headings": [{"headings_0": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Mechanics Association", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "metadata": {"headings": [{"headings_0": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pipes PN 10 23-10 TOTAL", "metadata": {"headings": [{"headings_0": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "333,324,760", "metadata": {"headings": [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Status of implementation- Water Grant \nNo. Programme Activity details Pictorial evidence \nU Natural Resources, Construction of 2 valley tanks at \nEnvironment, Climate kalagala \neee = Change, Land And Water UGX. 127,922,760 \nSummary of findings (Time, Audit conclusion Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 2}}, {"headings_1": {"content": "333,324,760", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The valley tank was well constructed The valley tank was completed and in and in use, however a weed is eating it use \nup and needs clearing by the", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 2}}, {"headings_1": {"content": "333,324,760", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is no sign post for the newly j implemented works \n4 \nite \n43 \n\u2014 \nThe trough for animals to drink in is functional \n2 HDPE tanks for Kabetemere \nThe tank for Kabetemere HCII has not \nNot yet installed hence not functional HCII and \nyet been installed due to non- \nKasagama Seed School \ncompletion of the health center and is \nstill lying at headquarters \nThe tank for Kasagama seed school was \nInstalled and fully functional allocated to Kitazigolokwa C.O.U P/S as \nresolved by DEC since the seed school \nis still under construction \nSupply of HDPE pipe 6000m of 3\u201d \nRehabilitation 6 of boreholes Construction of 6 Ferro tanks \nAppendix 7: YLP recovery schedule \nSupply of HDPE pipe 6000m of 3\u201d Not yet installed therefore not Er ote \nThe pipes were purchased as budgeted functional waiting for takeover by NWSC for construction works \nm: borehole was rehabilitated and are The borehole for kinuka seed school", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}, [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a IT", "metadata": {"headings": [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], "page": 47, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fully functional is functional, Kijjukizo SSS is functional The Ferro tank was constructed and is Installed and fully functional functional \\| OUTSTANDI NG SUBCOUN AMOUNT AMOUNT OUTSTANDING AMOUNT(5 TY PROJECT NAME DISBURSED RECOVERED % 44 inclusive) Kabatema Youth Catering 1, 2014 - 15 LYANTONDE Kaliiro Project Kiyinda Youth Piggery 2 2014 - 15 LYANTONDE Kaliiro Project Lwentondo Youth Goat 3 2014 - 15 LYANTONDE Kaliiro Rearing Project Katagengera Youth Produce 5,521,000 3,242,000 2,279,000 113,950 6,632,000 3,241,100 3,390,900 169,545 5,500,000 2,300,000 3,200,000 160,000 4 2014 - 15 LYANTONDE Kaliiro Buyers & Sellers Project 5,300,000 984,000 4,316,000 215,800 Kabundi Youth Produce 5 2015 - 16 LYANTONDE Kaliiro Buying & Selling 4,660,000 2,885,000 1,775,000 88,750 6 2015 - 16 LYANTONDE Kaliiro Kigaaga Youth Poultry 6,000,000 1,350,000 4,650,000 232,500 . Kyempisi Youth Bull x 2017-18 LYANTONDE Kaliiro Fattening 5,326,000 n 5,326,000 266,300 Kabatema I Youth Produce 8 2017-18 LYANTONDE Kaliiro Trade 4,700,000 1,096,000 3,604,000 180,200 Kasambya Youth Produce 9 2017-18 LYANTONDE Kaliiro Trade 5,000,000 5 5,000,000 250,000 Kyamulama Youth Produce 0 2017-18 LYANTONDE Kaliiro Trade 5,330,000 680,000 4,650,000 232,500 Kabatema II Youth Produce 1 2017-18 LYANTONDE Kaliiro Trade 6,200,000 207,000 5,993,000 299,650 Kiteesa Youth Produce 2 2017-18 LYANTONDE Kaliiro Trade 4,900,000 fn 4,900,000 245,000 3 2017-18 LYANTONDE Kaliiro Kisetura Youth Boda Boda 8,771,800 8,880,000 (108,200) & Karambi A Youth Bull 4 2017-18 LYANTONDE Kaliiro Fattening 7,250,000 & 7,250,000 362,500 Kiyinda Youth Bull 5 2017-18 LYANTONDE Kaliiro Fattening 8,440,000 3,000,000 5,440,000 272,000 Nakisajja A Youth Bull 16 2017-18 LYANTONDE Kaliiro Fattening 9,270,000 7,804,000 1,466,000 73,300 Nakisajja B Youth Goat 7 2017-18 LYANTONDE Kaliiro Rearing 6,800,000 1,000,000 5,800,000 290,000 Karambi B Youth Produce 8 2017-18 LYANTONDE Kaliiro Trade 8,000,000 = 8,000,000 400,000 Kyamusaale Youth Boda 9 2018-19 LYANTONDE Kaliiro Boda 12,450,000 12,500,000 (50,000) - . 20 2018-19 LYANTONDE Kaliiro Nabigoye Youth Boda Boda 12,450,000 2,370,000 10,080,000 504,000 21 2018-19 LYANTONDE Kaliiro Kanoni Youth Boda Boda 12,500,000 3,630,000 8,870,000 443,500 Kanoni Youth Onion 22 2018-19 LYANTONDE Kaliiro Growing . 7,100,000 572,000 6,528,000 326,400 Kiyinda Youth Stationers 23 2022-2023 LYANTONDE Kaliiro and digital printing 11,500,000 5 11,500,000 575,000 Kitovu youth metal 24 2022-2023 LYANTONDE Kaliiro fabrication 10,000,000 z 10,000,000 500,000 \\| 28 2014 15 LYANTONDE Kaliiro T/C Kaliiro Youth Dairy Project 5,800,000 800,000 5,000,000 250,000 - 26 2015 - 16 LYANTONDE Kaliiro T/C Kibisi Youth Piggery . 4,490,000 4,512,000 (22,000) 7 27 2017-18 LYANTONDE Kaliiro T/C Kaliiro Youth Bull Fattening 5,800,000 740,000 5,060,000 253,000 45 28 2017-18 LYANTONDE", "metadata": {"headings": [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}, [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}]], "page": 47, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LL", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "38 2014 - 15 LYANTONDE Kasagama Rearing Project \nKatebe Youth Bull \n39 2015 - 16 LYANTONDE Kasagama Fattening \nKagara Youth Bull Fattening 40 2015 - 16 LYANTONDE Kasagama \n5 \nMityekura Youth Bull \n41 2015 - 16 LYANTONDE Kasagama Fattening . Kirindimura Youth Boda 42 2016 -17 LYANTONDE Kasagama Boda Riders \nKigaaga Youth Bull 43 2016 -17 LYANTONDE Kasagama Fattening Buyanja Youth Bull \n5,490,000 5,738,000 248,000) \n= T \n5,330,000 2,930,000 (200,000) \n= \n\\_5,450,000 5,670,200 (220,200) \n= \n4,912,000 4,569,950 342,050 \n17,103 \n4,760,000 5,000,000 (240,000) \n5 \n\\_4,500,000 4,500,000 \n= \n5 \n4,700,000 3,710,000 990,000 \n49,500 \n4,390,000 4,560,000 (170,000) \n= \n8,000,000 1,800,000 6,200,000 310,000 6,800,000 1,750,000 5,050,000 252,500 \n44 2016 -17 LYANTONDE Kasagama Fattening 7,000,000 7,000,000 \n= \n= \nKasambya Youth Bull 45 2016 -17 LYANTONDE Kasagama Fattening Kisaluwoko Youth Brick 46 2016 -17 LYANTONDE Kasagama Making \nMuzaire B Youth Bull \n7,000,000 7,000,000 \n= \n= \n4,700,000 1,530,000 3,170,000 158,500 \n47 2017-18 LYANTONDE Kasagama Fattening 8,100,000 8,100,000 405,000 s \nKanyogoga Youth Bull \n48 2017-18 LYANTONDE Kasagama Fattening 8,000,000 3,250,000 4,750,000 237,500 Katebe B Youth Bull \n49 2017-18 LYANTONDE Kasagama Fattening 8,250,000 8,250,000 \nn \n- \nKisaluwoko Youth Goat \n50 2017-18 LYANTONDE Kasagama Rearing 7,550,000 = 7,550,000 377,500 Kasagama T/C Youth Goat \n51 2017-18 LYANTONDE Kasagama Rearing IT 6,830,000 6,830,000 341,500 = \nKabuteetera youth bull \n52 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,500,000 425,000 = \nKasambya youth bull", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}, [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}]], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nBuyanja youth bull \n54 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,500,000 \n= \n= \nKinuuka Youth Bodaboda 55 2014 - 15 LYANTONDE Kinuuka Project \nBinikira Youth Grain Milling 56 2014 - 15 LYANTONDE Kinuuka Project \nRwemikoma Youth Dairy 57 2014 - 15 LYANTONDE Kinuuka Project \n5,000,000 5,007,000 (7,000) - \n\\_\\_5,000,000 5,000,000 \nie \n7,800,000 2,300,000 5,500,000 275,000 \n46 \nRweera Youth Bull \n58 2014 15 LYANTONDE Kinuuka Fattening Project 5,125,000 5,125,000 = = - \n59 2016 -17 LYANTONDE Kinuuka Gayaza Youth Boda Boda 9,500,000 7,000,000 2,500,000 125,000 Kawungu Youth Goat \n60 2016 -17 LYANTONDE Kinuuka Rearing \nRweera Youth Bull \n61 2016 -17 LYANTONDE Kinuuka Fattening Nakasozi Youth Bull \n9,000,000 3,800,000 5,200,000 260,000 6,270,000 5,180,000 1,090,000 54,500 \n62 2016 -17 LYANTONDE Kinuuka Fattening 6,800,000 6,800,000 = - Kinuuka Youth Bull \n63 2016 -17 LYANTONDE Kinuuka Fattening Makondo Youth Cattle \n64 2016 -17 LYANTONDE Kinuuka Fattening Rwemikoma Youth Bull \n7,000,000 3,800,000 3,200,000 160,000 7,000,000 5,090,000 1,910,000 95,500 \n65 2017-18 LYANTONDE inuuka Fattening 10,900,000 1,800,000 9,100,000 455,000 Kayunga Youth Bull \n66 2017-18 LYANTONDE Kinuuka Fattening 8,380,000 8,380,000 . 7 Rweera Youth Bull \n67 2017-18 LYANTONDE inuuka Fattening II 10,300,000 10,300,000 5 = Nakasozi Youth Bull \n68 2018-19 LYANTONDE inuuka Fattening 8,775,000 2,500,000. 6,275,000 313,750 Nkoote Youth Cow \n69 2018-19 LYANTONDE inuuka Fattening 10,840,000 1,400,000 9,440,000 472,000 Rweera Youth Goat \n70 2015 16 LYANTONDE inuuka Rearing - \nKyenshama Youth Bull \n3,687,000 400,000 3,287,000 164,350 \n71 2015 16 LYANTONDE Kinuuka Fattening 4,230,000 830,000 3,400,000 170,000 - \n. \n22 2015 - 16 LYANTONDE inuuka Lugalama Youth Boda Boda 5,500,000 5,832,500 (332,500) - Nakasozi 11 Youth Bull \nFattening pjt 23 2022-2023 LYANTONDE Kinuuka \nElisa Zone Youth Goat \n74 2014 - 15 LYANTONDE Lyakajjula Rearing Project Bwihagaju Youth Dairy 75 2014 - 15 LYANTONDE Lyakajjula Project \nKeishango Youth Bull \n9,080,000 E 9,080,000 454,000 5,800,000 3,962,500 1,837,500 91,875 5,500,000 5,706,300 (206,300) = \n76 2014 15 LYANTONDE Lyakajjula Fattening Project 4,500,000 4,815,000 (315,000) \n- \n= \nRwera Bull Fattening \n77 2014 - 15 LYANTONDE Lyakajjula Project \nKabundabunda Youth Maize \n4,000,000 4,100,000 (100,000) - \n78 2014 - 15 LYANTONDE Lyakajjula Produce Sellers Project 4,600,000 4,600,000", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}, [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}]], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], "page": 50, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Namiwunda Youth Grain \n79 2015 - 16 LYANTONDE Lyakajjula Milling . \nKyemamba Youth Bull 80 2015 - 16 LYANTONDE Lyakajjula Fattening Kicwamba Youth Bull \n81 2015 - 16 LYANTONDE Lyakajjula Fattening \nKitongole Youth Produce 82 2016 -17 LYANTONDE Lyakajjula Buying & Selling Kyemamba Youth Bull \n5,000,000 5,000,000 \n= \n= \n4,360,000 3,600,000 760,000 38,000 4,140,000 2,300,000 1,840,000 92,000 7,000,000 1,000,000 6,000,000 300,000 \n83 2017-18 LYANTONDE Lyakajura Fattening 10,150,000 3,650,000 6,500,000 325,000 ikuuto Youth Bull \n84 2017-18 LYANTONDE Lyakajura Fattening 9,880,000 =: 9,880,000 494,000 . \nKicwamba Trading Centre \n85 2018-19 LYANTONDE Lyakajura Youth Bull Fattening 9,200,000 4,900,000 4,300,000 215,000 Kabundabunda Youth Bull \n86 2018-19 LYANTONDE Lyakajura Fattening 10,330,000 = 10,330,000 516,500 \n47 \nKyemamba Kamusenene \n87 2018-19 LYANTONDE Lyakajura Youth Bull Fattening. 11,130,000 T \n11,130,000 556,500 - \n88 2018-19 LYANTONDE Lyakajura Kikuuto Youth Goat Rearin 7,450,000 \n7,450,000 372,500 = \nLyantonde Gayaza Youth Piggery \n89 2014 - 15 LYANTONDE SC Project \n5,050,000 3,992,500", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}, [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}]], "page": 50, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,057,500", "metadata": {"headings": [{"headings_0": {"content": "1,057,500", "page": 51, "level": 2}}, {"headings_1": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "52,875 Lyantonde Kempega Youth Piggery \n90 2014 - 15 LYANTONDE SC Project \n7,500,000 3,930,000", "metadata": {"headings": [{"headings_0": {"content": "1,057,500", "page": 51, "level": 2}}, {"headings_1": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,570,000", "metadata": {"headings": [{"headings_0": {"content": "3,570,000", "page": 51, "level": 2}}, {"headings_1": {"content": "1,057,500", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "178,500", "metadata": {"headings": [{"headings_0": {"content": "178,500", "page": 51, "level": 2}}, {"headings_1": {"content": "3,570,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lyantonde Kanyogoga Youth Goat \n91 2014 - 15 LYANTONDE SC Rearing Project \n3,975,000 3,975,050", "metadata": {"headings": [{"headings_0": {"content": "178,500", "page": 51, "level": 2}}, {"headings_1": {"content": "3,570,000", "page": 51, "level": 2}}, [{"headings_0": {"content": "178,500", "page": 51, "level": 2}}, {"headings_1": {"content": "3,570,000", "page": 51, "level": 2}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(50)", "metadata": {"headings": [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nLyantonde Kasamya Youth Dairy \n92 2014 - 15 LYANTONDE SC Project \n5,850,000 5,850,000 \n= \n\u201c \nLyantonde Kabetemere Youth Tomato \n93 2014 - 15 LYANTONDE SE \u2014 Growing Project 4,075,000 400,000", "metadata": {"headings": [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}, [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,675,000", "metadata": {"headings": [{"headings_0": {"content": "3,675,000", "page": 51, "level": 2}}, {"headings_1": {"content": "(50)", "page": 51, "level": 6}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "183,750", "metadata": {"headings": [{"headings_0": {"content": "183,750", "page": 51, "level": 2}}, {"headings_1": {"content": "3,675,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lyantonde \nKalagala Youth Brick Laying 94 2014 - 15 LYANTONDE SC Project", "metadata": {"headings": [{"headings_0": {"content": "183,750", "page": 51, "level": 2}}, {"headings_1": {"content": "3,675,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,950,000 3,481,800 468,200", "metadata": {"headings": [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "23,410 \nLyantonde \n95 2015 - 16 LYANTONDE SC Katoogo Youth Poultry 6,000,000 3,000,000 \n3,000,000 \n150,000 \nLyantonde Kasambya Youth Bull \n96 2017-18 LYANTONDE SC Fattening II \n7,300,000 2,450,000 =\\| 4,850,000 242,500 Lyantonde Kabaale Youth Bull \n97 2017-18 LYANTONDE SC Fattening 6,300,000 3,370,000 2,930,000 146,500 Lyantonde Lusaana Kitazigolokwa \n98 2017-18 LYANTONDE SC Youth Piggery 7,500,000 1,873,800 5,626,200 281,310 Lyantonde Kitazigolokwa Youth Boda \n99 2017-18 LYANTONDE SC Boda \n8,000,000 \\_8,150,000 (150,000) \n\u00ae \nLyantonde Mweyogereze Youth Bull \n100 2017-18 LYANTONDE SC Fattening 8,300,000 \\_1,900,000 6,400,000 320,000 Lyantonde Kyakakala Youth Bull \n101 2017-18 LYANTONDE SC Fattening 7,710,000 7,710,000 385,500 . \n- \nLyantonde Kyetume Kalagala Youth \n102 2018-19 LYANTONDE SC Passion Fruit Growers 7,600,000 7,670,000 \\_(70,000) \n3 \nLyantonde Kyetume Youth Goat \n103 2018-19 LYANTONDE SC Rearing 9,500,000 1,000,000 8,500,000 425,000 \nLyantonde Buyanja Youth Poultry \n\\| \n104 2018-19 LYANTONDE SC Breeders 11,000,000 11,000,000 550,000 = \nLyantonde Kyebumba Youth Goat \n105 2018-19 LYANTONDE SC Rearing . 6,500,000 1,530,000 4,970,000 248,500 Lyantonde Mukokoma Youth Passion \n106 2015 - 16 LYANTONDE sc Fruits Growing \n4,865,000 \\_5,000,000 \\_\\_\\_ (135,000: . \n= \nLyantonde Rwensinga Youth Produce \n107 2015 - 16 LYANTONDE SC Buying & Selling. 5,120,000 4,170,000 950,000 \n47,500 \nLyantonde Lwamayongo Youth Brick \n108 2017-18 LYANTONDE SC \\_Laying 5,410,000 1,000,000 4,410,000 220,500 Lyantonde Kabetemere Youth painting \n109 2022-2023 LYANTONDE SC and designing pjt 8,000,000 8,000,000 400,000 = \nLyantonde \nKempega yth bull fattening \nSC \ngroup 110 2022-2023 LYANTONDE \nLyantonde Kitazigolokwa yth dairy \nsc", "metadata": {"headings": [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}, [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "111 2022-2023 LYANTONDE \nLyantonde \nKaliiro B Youth PWD Shoe \n9,160,000 9,160,000 458,000 - \n9,020,000 9,020,000 451,000 = \n112 2014 - 15 LYANTONDE T/C Making Project 5,059,998 180,000 4,879,998 \na \nLyantonde \nKooki C Youth Leather & \n113 2014 - 15 LYANTONDE TE Handcraft Project 5,098,000 5,340,000 (242,000) \n- \nLyantonde \nKooki D Youth Piggery \n114 2014 - 15 LYANTONDE T/C Project \n5,378,000 1,481,000 3,897,000 \n194,850 \nLyantonde \nKaliiro A Youth Metal \n115 2014 - 15 LYANTONDE T/C Fabrication Project 6,500,000 3,342,000 \\_3,158,000", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "157,900", "metadata": {"headings": [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "48 \nLyantonde \nKooki D Youth Carpentry & \n16 2014 15 LYANTONDE TH Joinery Project 7,692,000 7,692,000 = = - \nLyantonde \nKaliiro A Youth Brick \n17 2014 15 LYANTONDE T/C Laying Project 3,491,000 3,491,000 + = - \nLyantonde \n18 2015 - 16 LYANTONDE T/C Kooki C Youth Catering 2,995,000 289,000 2,706,000 135,300 Lyantonde Kaliiro B Youth \n119 2015 16 LYANTONDE T/C Entertainment Skills Group 4,000,000 540,000 3,460,000 173,000 - \nLyantonde \nKaliiro A Youth Liquid Soap \n20 2016 -17 LYANTONDE T/C Making \nLyantonde \n5,085,000 2,050,000 3,035,000 151,750 \n21 2016 -17 LYANTONDE T/C Kooki C Youth Boda Boda 8,000,000 5,656,000 2,344,000 117,200 Lyantonde \nKaliiro B Youth Boda Boda 22 2016 -17 LYANTONDE T/C Riders \nLyantonde \nKaliiro A Youth Muchomo 23 2016 -17 LYANTONDE We United \nLyantonde Kijjukizo Youth Passion \n9,500,000 4,290,000 5,210,000 260,500 4,300,000 1,200,000 3,100,000 155,000 \n24 2016 -17 LYANTONDE T/C Fruit Growers 4,697,000 600,000 4,097,000 204,850 Lyantonde \nKooki D Youth Matooke 125 2016 -17 LYANTONDE T/C Traders Lyantonde \nKaliiro B United Youth Goat \n6,500,000 6,200,000 300,000 15,000 \n126 2017-18 LYANTONDE TE Rearing 6,500,000 1,700,000 4,800,000 240,000 Lyantonde \nKaliiro B Youth Produce \n27 2017-18 LYANTONDE T/C Trade 8,000,000 1,001,000 6,999,000 349,950", "metadata": {"headings": [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}, [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lyantonde", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], "page": 52, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kaliiro B Youth Goat \n28 2017-18 LYANTONDE T/C Rearing 10,000,000 2,300,000 7,700,000 385,000 Lyantonde \n29 2017-18 LYANTONDE WE Kooki D Youth Boda Boda 12,500,000 7,230,000 5,270,000 263,500 Lyantonde \nKooki C Youth Modern \n30 2017-18 LYANTONDE T/C Furniture 11,500,000 1,500,000 10,000,000 500,000 Lyantonde \nKooki D Youth Carpentry & \n31 2017-18 LYANTONDE T/C Joinery 8,320,000 500,000 7,820,000 391,000 Lyantonde \nKaliiro B Youth With Vision \n32 2018-19 LYANTONDE T/C Bull Fattening 7,860,000 210,000 7,650,000 382,500 Lyantonde \n33 2018-19 LYANTONDE T/C Kyamiyonga Youth Poultry 7,460,000 - 7,460,000 373,000 Lyantonde", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], "page": 52, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kaliiro B Youth Wine \n34 2018-19 LYANTONDE T/C Making 7,950,000 1,000,000 6,950,000 347,500 Lyantonde \n35 2018-19 LYANTONDE T/C Kijjukizo Youth Brass Band 12,500,000 = 12,500,000 625,000 Lyantonde \nKooki C Youth Music \n36 2018-19 LYANTONDE T/C Entertainment 12,500,000 = 12,500,000 625,000 Lyantonde \n37 2018-19 LYANTONDE T/C Kooki CII Youth Boda Boda 12,450,000 1,659,000 10,791,000 539,550 Lyantonde \nKaliiro B Total Youth Boda \n38 2018-19 LYANTONDE T/C Boda 12,450,000 3,100,000 9,350,000 467,500 Kooki D Youth Automotive \nLyantonde \nVehicle \n39 2022-2023 LYANTONDE T/C \nLyantonde Kooki C youth tailoring \n40 2022-2023 LYANTONDE T/C \nKaliiro A Youth Mobile \nLyantonde Money and Agency \nal 2022-2023 LYANTONDE T/C \nKaliiro B Youth Tailoring \nLyantonde and Embroidering \n42 2022-2023 LYANTONDE T/C \nKooki C Youth Fashions and \nLyantonde \nDesigns \n43 2022-2023 LYANTONDE T/C \n10,000,000 2 10,000,000 500,000 8,960,000 = 8,960,000 448,000 \n10,132,000 a 10,132,000 506,600 9,700,000 si 9,700,000 485,000 10,000,000 = 10,000,000 500,000 \n49 \nKooki D Youth Glass Mart Lyantonde \ngroup \n144 2022-2023 LYANTONDE T/C \nKaliro D Youth Metal Lyantonde Fabrication group \n145 2022-2023 LYANTONDE T/C \nkaliiro A Yth tailoring and", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}, [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}]], "page": 52, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lyantonde", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 52, "level": 6}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "embroidery", "metadata": {"headings": [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "146 2022-2023 LYANTONDE T/C \nLyantonde kooki C Video production 147 2022-2023 LYANTONDE T/C and entertainment \nKanyegenyege Youth \n148 2014 - 15 LYANTONDE Mpumudde Catering Project Rwamabara Youth \n149 2014 - 15 LYANTONDE Mpumudde Blacksmith Project Burunga Youth Dairy \n150 2014 - 15 LYANTONDE Mpumudde Project \nMpumudde B Youth Bull 151 2014 - 15 LYANTONDE Mpumudde Fattening Project Bikokora A Youth Produce \n10,600,000 10,600,000 530,000 \n\u2014 10,000,000 10,000,000 500,000 = \n8,900,000 8,900,000 445,000 5 \n8,750,000 \n8,750,000 437,500 2", "metadata": {"headings": [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}, [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,400,000", "metadata": {"headings": [{"headings_0": {"content": "4,400,000", "page": 53, "level": 8}}, {"headings_1": {"content": "embroidery", "page": 53, "level": 6}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4,477,400 \\_\\_(77,400) - \n6,100,000 4,645,000", "metadata": {"headings": [{"headings_0": {"content": "4,400,000", "page": 53, "level": 8}}, {"headings_1": {"content": "embroidery", "page": 53, "level": 6}}, [{"headings_0": {"content": "4,400,000", "page": 53, "level": 8}}, {"headings_1": {"content": "embroidery", "page": 53, "level": 6}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,455,000", "metadata": {"headings": [{"headings_0": {"content": "1,455,000", "page": 53, "level": 8}}, {"headings_1": {"content": "4,400,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "72,750", "metadata": {"headings": [{"headings_0": {"content": "1,455,000", "page": 53, "level": 8}}, {"headings_1": {"content": "4,400,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5,350,000", "metadata": {"headings": [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5,607,500 \\_(257,500)\\_ a \n5,000,000 4,437,000 \n563,000 \n28,150 \n152 2014 - 15 LYANTONDE Mpumudde Buying & Selling Project. 5,000,000 5,000,000 \n- \n- \nBikokora A Youth Produce \n153 2015 - 16 LYANTONDE Mpumudde Buying & Selling. \n4,020,000 4,020,000 \n- \n54 2017-18 LYANTONDE Mplimudde Nsiika Youth Goat Rearing 5,300,000 \n5,300,000 265,000 =\\| \u00ae \nRwamabara Youth Produce \n55 2017-18 LYANTONDE Mpumudde Trade \n6,620,000 3,700,000 2,920,000 146,000 Nyakayaga Youth Produce \n56 2017-18 LYANTONDE Mpumudde Trade \n6,000,000 3,525,000 2,475,000 123,750 Mpumudde B Youth Dairy \n157 2017-18 LYANTONDE Mpumudde Farmers 10,000,000 10,000,000 500,000 = \nRwentanga A Youth Bull \n58 2017-18 LYANTONDE Mpumudde Fattening 6,850,000 400,000 \\_6,450,000 322,500 Kanyegenyege Youth Bull \n59 2017-18 LYANTONDE Mpumudde Fattening 7,800,000 2,750,000 5,050,000 252,500 Buyaga A Youth Bull \n60 2017-18 LYANTONDE Mpumudde Fattening II \\_9,390,000 \n9,390,000 469,500 \\| = \nKembogo Youth Bull \n61 2018-19 LYANTONDE Mpumudde Fattening 9,100,000 500,000 8,600,000 430,000 \n62 2018-19 LYANTONDE Mpumudde Bwiiha Youth Goat Rearing \\_7,640,000", "metadata": {"headings": [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__7,640,000 382,000", "metadata": {"headings": [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= \nBikokora B yth bull \n63 2022-2023 LYANTONDE Mpumudde fattening 9,460,000 9,460,000 473,000 = \nBikokora D yth bull \n164 2022-2023 LYANTONDE Mpumudde fattening 8,710,000 8,710,000 435,500 > \nBuyaga Youth Bull \n165 2015 - 16 LYANTONDE Mpumudde Fattening \n5,000,000 510,000", "metadata": {"headings": [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,490,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "224,500 Kanyeganyegye Youth \n166 2015 - 16 LYANTONDE Mpumudde Goat Rearing \n4,500,000 1,905,000, 2,595,000 \n129,750 Kyeirumba B Youth Piggery \n167 2018-19 LYANTONDE Mpumudde \n7,100,000 3,546,000 3,554,000 177,700 : \n1,215,692,79 \nTOTAL \n8 457,256,300 758,436,498 37,837,883 \n50 \nAppendix 8: UWEP recovery schedule \nOUTSTANDING \nDISTRICT s/c PROJECT NAME \nAMOUNT \nAMOUNT(5% DISBURSED AMOUNT RECOVERED inclusive) LYANTONDE Lytde TC KyamiyongaWmn Candle Mkg 3,000,000 3,000,000 = LYANTONDE Lytde TC Lyantonde Wmn Wine Mkg \nLYANTONDE Lytde TC Lyantonde Wmn Central Mkt \nLYANTONDE Lytde TC Kooki C Poultry \n4,000,000 4,000,000 a \n4,000,000 4,000,000 = 4,500,000 1,050,000 3,622,500 LYANTONDE Kinuuka ObulamuBwebugaga Bull Fattening 4,300,000 4,300,000 5 LYANTONDE inuuka MakondoKwetungura Piggery 4,100,000 3,658,000 464,100 LYANTONDE Kinuuka Bwamuramira Women Goat Rearing 5,100,000 4,250,000 892,500 LYANTONDE Ltyde SC Kyetume Women Bull Fattening 3,500,000 2,578,000 968,100 LYANTONDE Ltyde SC Nseese Women Bull Fattening \nLYANTONDE Ltyde SC Gayaza Women Goat Rearing \n3,500,000 3,500,000 = \n3,000,000 3,000,000 = LYANTONDE Ltyde SC Kitazigolokwa Women Piggery 3,500,000 2,810,000 724,500 LYANTONDE Mpumudde Nyakayaga Women Goat Rearing \nLYANTONDE Mpumudde Rwamabara Tree Nursery \n2,477,000 2,477,000 \n7", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,600,000 1,169,500 452,025 LYANTONDE Mpumudde Buyaga Women Bull Fattening 4,390,000 4,390,000 = LYANTONDE Mpumudde Bikokora Women Crop Growing 1,250,000 1,250,000 = LYANTONDE Kasagama Namutamba Women Goat Rearing 2,250,000 2,250,000 = LYANTONDE Kasagama Kayera Women Bull Fattening 3,500,000 3,500,000 2 LYANTONDE Kasagama Kirindimula B Women Goat Rearing 2,250,000 2,250,000 a LYANTONDE Kasagama Katamacuba Women Bull Fattening 3,500,000 3,500,000 & LYANTONDE Kasagama Lwemubu Women Bull Fattening 6,400,000 5,105,000 1,359,750 LYANTONDE Kalliro Kiyinda Women Piggery 3,500,000 1,252,000 2,360,400 LYANTONDE Kaliiro Kyempisi Women Produce 3,150,000 3,100,000 52,500 LYANTONDE Kaliiro Kabundi Women Catering 3,000,000 1,087,000 2,008,650 LYANTONDE Kaliiro Kitovu Women Produce 3,150,000 2,500,000 682,500 LYANTONDE Lyakajula BakyalaTwimukye Goat Rearing 3,000,000 1,543,000 1,529,850 LYANTONDE Lyakajula Akabaare Women Bull Fattening 5,000,000 5,000,000 2, LYANTONDE Lyakajula Kyemamba Tukwatanise 3,200,000 500,000 2,835,000 51 LYANTONDE Kasagama Kisaluwoko Women Piggery LYANTONDE Kasagama Kihumuro Goat Fattening LYANTONDE Mpumudde Rwenzaza Women Goat Rearing LYANTONDE Mpumudde Kalyamenvu Goat Rearing 3,400,000 \\| 3,400,000 2 5,800,000 \\| 1,750,000 4,252,500 3,300,000 \\| 3,300,000 a 3,585,000 \\| 3,585,000 = LYANTONDE Lyakajjula RweraBakaziKwetungura Bull Fattening 7,297,000 7,297,000 : LYANTONDE \\_Lyakajjula LyakajulaBakyalaTwezimbe Bull Fattenin 5,700,000 5,700,000 = LYANTONDE Lyakajjula Kakoma Women Bull Fattening 7,120,000 7,120,000 \u201c LYANTONDE Kinuuka BugagaManyi Women Bull Fattening seu] 4,400,000 = LYANTONDE Kinuuka Kamusenene Women Bull Fattening 5,050,000 \\_2,305,000 2,882,250 = LYANTONDE Kinuuka Kinuuka Women Bull fattening 5,550,000 2,300,000 3,412,500 LYANTONDE Kinuuka Kawungu Women Bull Fattening 6,100,000 5,802,000 312,900 LYANTONDE Lytde TC Joy Crafts and Designers LYANTONDE Lytde TC Twimukye Produce and Trade LYANTONDE Lytde TC Kooki C Ghee Making LYANTONDE Kaliiro \\_Kiyinda Women Produce Trade 7,000,000 7,100,000 100,000 3,000,000 600,000 2,520,000 4,900,000 930,000 4,168,500 3,150,000 3,150,000 = LYANTONDE Kaliiro Kigaaga Women Produce Trade 5,400,000 = 5,670,000 LYANTONDE Lytde Kasambya Women Catering Services 6,000,000 = 6,300,000 LYANTONDE Lytde Lwamawungu Piggery 3,500,000 705,000 \\_\\_\\_ 2,934,750 LYANTONDE Lytde Kyabazaala Women Bull Fattening 4,850,000 4,850,000 2 LYANTONDE Kasagama Kisaluwoko Women Piggery \\_3,400,000 3,400,000 = LYANTONDE Lytde Kabale Women Ghee Making 7,510,000 1,200,000 6,625,500 LYANTONDE Lytde Kabula Women Goat\\_Rearing \\_ 6,450,000 1,710,000 4,977,000 LYANTONDE Lytde Buyanja Women Bull fattening 8,400,000 8,400,000 - LYANTONDE Lytde Kasambya Women Bull Fattening 9,250,000 4,215,000 5,286,750 LYANTONDE Lyakajjula Kyemamba Women Bull fattening\\_ 7,840,000 - 8,232,000 LYANTONDE Lyakajula Bwihagaju Women Goat Rearing 8,600,000 5,208,000 3,561,600 LYANTONDE Lytde TC Kyabuuza Women catering Services 5,740,000 1,500,000 4,452,000 LYANTONDE Lytde TC Kaliiro B Women Passion Fruit 11,600,000 1,800,000 10,290,000 Lyantonde Women Central Market \\| LYANTONDE Lytde TC Traders 10,140,000 10,140,000 = \\| LYANTONDE Kaliiro Kyabasiita Women Handcraft 6,600,000 1,020,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}]], "page": 54, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 4,725,000 LYANTONDE Kaliiro Kanoni Women Handcraft 4,500,000 z 4,725,000 LYANTONDE Lyakajjula Rwenyonyonzi Women Bull fattening 8,500,000 8,075,000 446,250 LYANTONDE Lyakajjula Kyemamba Kugumikiriza Women Goat 6,500,000 4,900,000 1,680,000 LYANTONDE Lyakajjula Kicwamba Women Piggery 4,000,000 = 4,200,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], "page": 56, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "53 \nLYANTONDE Lyakajjula Namiwunda A Women Piggery 4,500,000 1,000,000 3,675,000 LYANTONDE Lytde TC Twejjemubwavu Women Chalk Making 6,888,000 \n7,232,400 - \nKaliiro A Women Yoghurt and Ghee \nLYANTONDE Lytde TC Making \nBwihagajuBakyalaNyekundire Goat \n10,000,000 312,500 10,171,875 LYANTONDE Lyakajjula Rearing 6,200,000 1,610,000 4,819,500 LYANTONDE Lytde TC Kaliiro A Women Poultry \n6,705,000 1,575,700 5,385,765 LYANTONDE Kaliiro Nakaseeta A Women Bull Fattening 7,100,000 \n7,455,000 LYANTONDE Kinuuka Rwetamu Women Handcraft 6,200,000 \n6,510,000 = \nLYANTONDE LytdeSC Gayaza Women Goat Rearing 5,800,000 3,234,000 2,694,300 LYANTONDE Mpumudde Bikokora B Women Handcraft \nLYANTONDE Lytde Kakibandi Women Dairy \n6,000,000 800,000 5,460,000 8,200,000 2,530,000 5,953,500 LYANTONDE Mpumudde Bikokora D Women Goat Rearing 6,682,000 \n= 7,016,100 LYANTONDE Lyakajjula Kabundabunda Women Goat Rearing 6,200,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}]], "page": 56, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6,510,000", "metadata": {"headings": [{"headings_0": {"content": "6,510,000", "page": 57, "level": 6}}, {"headings_1": {"content": "4,490,000", "page": 53, "level": 8}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 \nLyantonde Women Milk & Ghee \nLYANTONDE Lytde TC rocessing \n8,950,000 150,000 9,240,000 LYANTONDE Kaliiro Kaliiro I Women Hair Dressing 5,000,000 \n5,250,000 LYANTONDE Kinuuka Twetungure Women Piggery 6,200,000 = 6,510,000 LYANTONDE Kasagama Kirindimula A Women Goat Rearing 9,800,000", "metadata": {"headings": [{"headings_0": {"content": "6,510,000", "page": 57, "level": 6}}, {"headings_1": {"content": "4,490,000", "page": 53, "level": 8}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10,290,000", "metadata": {"headings": [{"headings_0": {"content": "10,290,000", "page": 57, "level": 2}}, {"headings_1": {"content": "6,510,000", "page": 57, "level": 6}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LYANTONDE Lytde SC Luwaama B Women Brick Making 4,500,000 \n= 4,725,000 LYANTONDE Lytde SC Lyabuguma Women Dairy 5,189,000 = 5,448,450 LYANTONDE Lytde SC Mukokoma Tailoring 5,600,000 = 5,880,000 LYANTONDE Ltyde TC Kaliiro A W omen Bull\\_ Fattening \n5,500,000 5,775,000 LYANTONDE Lytde TC Kooki C Tailoring and Design \\_\\_5,200,000 \n5,460,000 LYANTONDE Kinuuka Nakaato Women Bull Fattening 7,000,000 392,000 6,938,400 LYANTONDE czas Kisaluwoko Women Bull Fattening 7,000,000 = 7,350,000 TOTAL 634,105,000 276,811,600 374,307,820 \nAppendix 9: Status of Land \nS/N Land/ Facility on Location Particulars of land Approximate Status Incumbrancer/Remarks land", "metadata": {"headings": [{"headings_0": {"content": "10,290,000", "page": 57, "level": 2}}, {"headings_1": {"content": "6,510,000", "page": 57, "level": 6}}, [{"headings_0": {"content": "10,290,000", "page": 57, "level": 2}}, {"headings_1": {"content": "6,510,000", "page": 57, "level": 6}}]], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "acreage/Size", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. District \nLyantonde Land is comprised in Plot 2012 14.99 HA Headquarters HG Kabula Block 76. It\u2019s a Mailo \nTenure. A subdivision out of \nformer Plot 1604.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled Dispute with the family of the late Joyce Byendozo is still ongoing. The lawyer assigned to our case was transferred to Fort Portal. Ms Anna Kanyago is the new lawyer assigned to our case. \n54 \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Chief Magistrate\u2019s Lyantonde Land is comprised in Plot 2010 0.304 HA \nTitled No encumbrances Court under T/C \nabula Block 76. A subdivision \nconstruction", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "out of former Plot 1604. Was allocated to the judiciary by the District. \n3; Land allocated to Lyantonde \n52 plots (1551 to 1602) are all developers T/E titled \nTotalling 3.2883 Titled 24 developers have obtained lease HA \ntitles and 28 developers have not yet processed leases.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. District Community Lyantonde Land is comprised in Plot 1600 0.247 HA Development ME abula Block 76. \nServices Offices", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nOccupied by Community Development Services staff", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyemamba Dam Lyakajjula S/C Land is comprised in Plot \u201cRANCH 16A%4\", Kabula Block \u201cRANCH 16A\u201d.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyemamba Seed Lyakajjula S/C Land is comprised in Plot 3 Secondary School \nKabula Block \u201cRANCH 16A\u201d", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "G Primary schools Lyakajjula S/C They are two (2) namely Lyakajjula \nKyemamba primary schools \n57.173 HA Titled \nThere are encroachers on the land. District is awaiting response from Solicitor General on way forward concerning obtaining of Court Order 10.2510 HA \nTitled \nThis is the proposed site for the construction of Kyemamba Seed Secondary School by UgIFT project. Not titled Religious founded", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kyemamba Service Lyakajjula S/C Land is comprised in plot 17 14.048 HA \nTitled \nProposed service center Center \nKabula Block \u201cRANCH 16B\u201d \n9; Lyakajjula S/C and Lyakajjula S/C Lyakajjula COU on 2\u2122/August 5.0 Acres \nLyakajjula HC II \n2012 donated 5 acres to be used \nby Gov't to construct S/C \neadquarters.\n9. Kyemamba HCII Lyakajjula S/C\n10. Mukokoma land Lyantonde S/C Land is comprised in Plot 125 5.694 HA abula Block 74 and is Mailo \nTenure owned by Lyantonde \nDistrict Local Government.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12. Lyantonde S/C Lyantonde Lyantonde Sub County \nN/A headquarters T/C headquarters is located inside \nplot 2012 Kabula Block 76 which \nbelongs to Lyantonde District \nLocal Government\n13. Biwolobo Primary Lyantonde S/C Biwolobo Primary School is \n19.830 HA School \nlocated on 19.830 Hectares (49 \nAcres) of Buganda Kingdom land \nand the land title is in the names \nof the SABADU of KABULA by \nvirtue of his office with Final \nCertificate Number 27454 and \ninstrument number 17872 \n(Official Mailo) Volume 505, Folio \nLi\n14. Kasambya SSS Lyantonde S/C\n15. Other primary Lyantonde S/C There are ten (10) other primary schools schools in the S/C Kitazigolokwa c/u primary school", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nUgiFT project upgrade of Lyakajjula HC II to HC III status is also being done on the same piece of land. \nNot titled \nNeeds to be inspected \nTitled \nThe District Council approved the allocation of the whole of Mukokoma to Lyantonde Sub County, under minute LDC 11/2017/2018, 14(k), for development and revenue generation \nN/A \nBut the S/C trying to develop Mukokoma land above according to the council resolution above. \nNot titled \nThe land belongs to the Kabaka and is administered by the Buganda Land Board. The school needs to curve out its acreage from the 19.830 HA \nNot titled COU founded \nNot titled \nThey are COU, Catholic and Muslim founded \n55 \nKitazigolokwa RC primary school Katovu primary school Kyakakala primary school Kalagala primary school Kempega primary school Kyewanula primary school Lwamawungu primary school Buyanja primary school Kabetemere primary school Biwolobo primary school Kabasegwa primary school", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16. Kabetemere HC IT Lyantonde S/C A one Sseddume Abdul sold 2.0 2.0 Acres Acres to Lyantonde S/C for the \nupgrade of Kabetemere HC II to \nHC III", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled \nSince the HC II has been upgraded to HC III status through UgIFT, there is a proposal to have the land surveyed next FY", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17. Katovu HCII \\_\\|\\_Lyantonde S/C\n18. Lyantonde Hospital Lyantonde \nThe land is comprised in Plot 7 Land T/C Kabula Block 72 and was gazetted as a dispensary years ago.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled \nNeeds to be inspected \n4.05 HA Surveyed and title This is where the hospital sits being processed \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19. Lyantonde T/C Lyantonde The land is comprised in plots 2.83 HA headquarters YC \n47 and 463 Kabula Block 78, \n0.7133 HA and 2.12 HA \nrespectively. The land is \nsurveyed and titled.\n20. Cemetery land at Lyantonde S/C The land is comprised in Plot 94 0.405 HA", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Mweyogereze", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kabula Block 73", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "21. Market \nLyantonde The land is comprised in plot 0.715 HA area/Lyantonde T/C \n1004 Kabula Block 76. The \nCentral Market \nland is surveyed and titled.\n22. Water treatment Lyantonde The land is comprised in plot 74 0.52 HA plant Biwolobo T/C \nKabula Block 82.\n23. Water reservoir Lyantonde Kabula Block 76, plot 1109 Tank T/C\n24. Treatment plant Lyantonde The land is comprised in plot 73 0.92 HA area/Water Source T/C Kabula Block 82.\n25. Dumping site Lyantonde Kabula Block 76, plot 112 \n1.62 HA T/C\n26. Taxi park Lyantonde Kabula Block \n76, plots 175,176 & 0.602 HA TE \n177, 0.088HA, 0.044 HA and \n0.47 HA respectively.\n27. Kyabbuuza open Lyantonde The land is comprised in \n0.38 HA space", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "T/C \nplotsi67 and 208 Kabula Block 78, 0.34 HA and 0.04 HA respectively.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "28. Kyabbuuza Primary \nUganda Muslim Supreme Council 5.0 Acres School \nhad earlier allocated 1 acre of \nland on which the school was \nfirst established in 2012. Due to \nthe tremendous development \nexhibited by the school in terms \nof enrolment, Uganda Muslim \nSupreme Council decided that \nthe school be transferred to a \nmore spacious land on Plot 16 \nKabula Block 78 where 5.0 \nAcres were allocated to the", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nLyantonde T/C offices sit on this land \nTitled \nLands belongs to Lyantonde TC \nTitled This land belongs to Lyantonde T/C \nTitled \nThe land belongs to Lyantonde T/C \nNot yet titled \nLyantonde TC to subdivide its share out of the land \nTitled \nThe land belongs to Lyantonde T/C/leased to NWSC MUK-0025439 Titled \nThe land belongs to Lyantonde T/C \n\\_ \nTitled \nThe land belongs to Lyantonde T/C \nTitled \nThe land belongs to Lyantonde T/C \nNot titled The School has finalized the subdivision process and is awaiting the transfer of the land title into its names. The school is currently fenced with live fence but has plans of constructing a permanent fence. \n56 \nschool.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29. St. Gonzaga SS Lyantonde TC\n30. St. Martin p/s Lyantonde TC\n31. Kasambya p/s Lyantonde TC\n32. Mpumudde HC III Mpumudde Mpumudde Health Centre III s/c started as a dispensary before 1982 under Rakai District.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "33. Mpumudde S/C Mpumudde The land belongs to the Kabaka headquarters S/C and is administered by the Buganda Land Board\n34. Kyabanywera Dam Mpumudde Land is comprised in Plot 56 1.164 HA S/c Kabula Block 60 and is freehold \ntenure.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled Under Catholic foundation \nNot titled Under Catholic foundation \nNot titled Under COU \nNot titled \nInspection of the land is needed to establish the approximate acreage of the land and whether the land is public land or under Buganda Land Board \nNot titled \nThe land belongs to the Kabaka and is administered by Buganda Land Board \nTitled \nThe land/dam was allegedly enclosed into private land.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "35. Rwamabara Seed Mpumudde The land belongs to the Secondary School S/C registered trustees of the church of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "36. Other schools Mpumudde There are nine (9) other primary S/C schools in Mpumudde Kalyamenvu primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nBikokola primary school Mpumudde primary school Bubangizi primary school Rwamabara primary school Kasaana primary school Buyaga primary school Nakaseeta primary school Nsiika primary school \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "37. Kemunyu HCII Mpumudde S/C \n38, Buyaga HCII Mpumudde S/C \n39, Kasagama S/C", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kasagama S/C The land is administered by headquarters and \nBuganda Land Board. Volume Kasagama HC III 605, Folio 6, Final Certificate 30014, Instrument No 24302 Kasagama and Kalebe. In the names of The MUMYUKA OF KABULA \n7,83 Acres Not titled \nMemorandum of Understanding was signed btn District and COU. Construction of the school is one of the UgiFT projects. \nNot titled \nThey are COU, Catholic and Muslim founded \nNot titled \nNeeds to be inspected \nNot titled \nNeeds to be inspected \n20.235 HA Not titled The land belongs to the Kabaka and is administered by the Buganda Land Board", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "40. Cattle Market \nKasagama S/C Land is comprised in Plot 104 1.183 HA Kabula Block 15, LAN/501/1, \nVolume 582, Folio 8, is freehold \nand the proprietor is KASAGAMA \nSUB COUNTY LOCAL COUNCIL \nand was registered on 29\" \n[08/2008", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTitled The user is restricted to cattle market. There is encroachment on the land. There is need to determine extent of encroachment through opening of boundaries.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "41. Kasagama Seed Kasagama S/C The land belongs to the Secondary School \nregistered trustees of the church of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "42. Other primary Kasagama S/C They are three (3) namely schools \nNamutamba primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kasagama primary school \nKabwanswa primary school \n10.0 Acres Not titled \nMemorandum of Understanding was signed btn District and COU and construction of the school under UgiFT project is in progress. \nNot titled \nThey are religious founded \n57 \nKisaluwoko primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "43. Buyanja HCII Kasagama S/C\n44. Namutamba HCII Kasagama S/C\n45. Kinuuka S/C \nKinuuka S/C The land belongs to the Kabaka 19.83 HA headquarters and \nand is administered by the \nKinuuka HC III \nBuganda Land Board", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled Needs to be inspected \nNot titled \nNeeds to be inspected \nNot titled Kinuuka S/C headquarters and Kinuuka HC III sit on this land", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "46. Kyenshama HCII Kinuuka S/C\n47. Kyenshama \nKinuuka S/C This land was offered to the Livestock Market \nDistrict by Mr Kakye Fred of Rwera LC1, Rwamulamira Parish, Kinuuka for livestock market development purposes.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "48. Other schools Kinuuka S/C They are six (6) schools namely Kyeshama primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kinuuka primary school Kamusenene BTA primary school Kawungu primary school Nakasozi primary school \nBTA Binikira primary school \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "49. Kaliiro T/C and \nKaliiro T/C The land is administered by Kaliiro HC III \nBuganda Land Board. Owner is the MUSALE of Kabula by virtue of his office. Volume 609 Folio \n22 Final Certificate No 30135 and Instrument No 24467", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Needs to be inspected \nNot known Not titled The land agreement was submitted to CAO on 22\"! March 2022 by the then District Production Officer Mr Natwebembera Amon. \nNot titled Under COU foundation \\| \n19.83 HA Not titled The T/C is to embark on securing a certificate of occupancy from Buganda Land Board \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "50. Nabigoye Primary Kaliiro T/C This land is comprised in Plot 2.889 HA School 55 Kabula Block 57 at", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nabigoye-Kyakuterekera.", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The acreage of the land is 2.889 Hectares. The land is titled in the names of UNITED MOSQUE ALLIANCE", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "51. Nabigoye market Kaliiro T/C The land is a surplus estate and 11.0 Acres is considered public land", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "52. St Johns Kaliiro Kaliiro T/C The School is Catholic Church Secondary School founded under the Masaka Diocesan Education Secretariat. The resident supervisors are ST ADRIAN KALIIRO CATHOLIC PARISH. The land belongs to the registered Trustees of Masaka Diocese and the school is a lawful occupant with no risk of encroachment or loss of land.\n53. Makukulu Dam Kaliiro S/C Land is comprised in Plots 13 98.155 HA Kabula Block 47 measuring 1.163 \nHectares (freehold) and 24 & 25 \nKabula Block 47 measuring \n96.992 Hectares (freehold).", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nThe owners of the land is United Mosque \nAlliance \nNot titled \nThe titling process is still ongoing. Rectification of shift in the cadastral block is being done. \nNot titled \nThe school is a lawful occupant on this land \nTitled \nThere are encroachers on the land. District is awaiting response from Solicitor General on way forward concerning obtaining of Court Order \n58", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}, [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "54. Kaliiro S/C", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nKaliiro S/C \nKaliiro S/C bought 5 Acres of 5.0 Acres headquarters \nland from a one Kiggundu Clement for the S/C headquarters", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}, [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "55. Kiyinda HCII Kaliiro S/C Purchased by the community\n56. Kyakuterekera HCII Kaliiro S/C\n57. Rest of the Schools Kaliiro S/C There are thirteen (13) other", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nNot titled The land is public land and the S/C will be advised to apply for conversion from customary tenure to freehold \nNot titled \nNeeds to be inspected Not titled \nNeeds to be inspected Not titled \nThey are Anglican and Catholic primary schools founded Kalambi primary school \nLugala primary school \nKabatema primary school \nBamukanika primary school \nKibisiLusozi primary school \nKiteesa primary school \nKalama primary school \nKaliiro primary school \nNakisajja primary school \nMakukulu primary school \nNabigoye primary school \nKiyinda c/u Primary school \nKiyinda RC primary school \nLwentondo Primary School", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}, [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 10: Understaffing", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}, {"headings_1": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "POST TITLE \nOFFICE OF THE CHIEF ADMINISTRATIVE", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}, {"headings_1": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, [{"headings_0": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}, {"headings_1": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OFFICER", "metadata": {"headings": [{"headings_0": {"content": "OFFICER", "page": 62, "level": 6}}, {"headings_1": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Chief Administrative Officer", "metadata": {"headings": [{"headings_0": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}, {"headings_1": {"content": "OFFICER", "page": 62, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SALARY REC ESTAB FILLED VACANT", "metadata": {"headings": [{"headings_0": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}, {"headings_1": {"content": "OFFICER", "page": 62, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SCALE", "metadata": {"headings": [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U1SE 1 1 0 Personal Secretary U4 1 0 1 Driver U8 1 1 0 Sub-Total 3 2 1 ADMINISTRATION DEPARTMENT \nDeputy Chief Administrative Officer \nPrincipal Assistant Secretary \nU1SE 1, 1, 0 U2 1 1 0 \n59 \nSenior IT Officer \nU3 1 0 1", "metadata": {"headings": [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}, [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Senior Records Officer", "metadata": {"headings": [{"headings_0": {"content": "Senior Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "SCALE", "page": 62, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U3 1 1 0 Senior Assistant Secretary \nU3 1 0 1 Assistant Secretary U4 1 0 1 IT Officer \nU4 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "Senior Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "SCALE", "page": 62, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Records Officer", "metadata": {"headings": [{"headings_0": {"content": "Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Senior Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U4 i 0 1 Communication Officer U4 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Senior Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Assistant Records Officer", "metadata": {"headings": [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U5 2 1 it Senior Office Supervisor \nU5 1 0 A Stenographer Secretary U5 3 3 0 Pool Stenographer U6 3 3 0 Office Typist \nU7 \\| 2 0 2 Office Attendant U8 7 6 1 Driver U8 11 10 1 Sub Total \nHUMAN RESOURCE MANAGEMENT UNIT \nPrincipal Human Resource Officer Senior Human Resource Officer Human Resource Officer \nPROCUREMENT AND DISPOSAL UNIT", "metadata": {"headings": [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}, [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}], [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}], [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}]], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "38 28 10", "metadata": {"headings": [{"headings_0": {"content": "38 28 10", "page": 63, "level": 6}}, {"headings_1": {"content": "Assistant Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U2 1 0 1", "metadata": {"headings": [{"headings_0": {"content": "U2 1 0 1", "page": 63, "level": 6}}, {"headings_1": {"content": "38 28 10", "page": 63, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U3 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "U2 1 0 1", "page": 63, "level": 6}}, {"headings_1": {"content": "38 28 10", "page": 63, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "U4 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 2 1 \nSenior Procurement Officer U3 1 1 0 U4 1 \nProcurement Officer \nSub-Total 2 2 0 OFFICE OF THE TOWN CLERK \nTown Clerk/Principal Township Officer U2 2 1 1 Driver U8 2 1 1 Sub-Total 4 2 2 ADMINISTRATION DEPARTMENT \n60 \nSenior Assistant Town Clerk \nU3 2 2 0 Human Resource Officer \nU4 2 0 2 IT Officer \nU4 2 0 2 Stenographer Secretary U5 2 2 0 Assistant Records Officer \nU5 2 1 1 Law Enforcement Officer \nU5 2 0 2 Town Agent \nUS 5 5 0 Pool Stenographer U6 2 2 0 Office Typist \nU7 2 0 2 Law Enforcement Assistant U8 6 2 4 Askari U8 6 0 6 Office Attendant U8 4 0 4 Driver U8 4 0 2 Sub Total \n41 14 27 Subcounty Chief/SAS U3 6 2 4", "metadata": {"headings": [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}, [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}]], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Parish Chief", "metadata": {"headings": [{"headings_0": {"content": "Parish Chief", "page": 64, "level": 6}}, {"headings_1": {"content": "U4 1 1 0", "page": 63, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U5 25 25 0 Office Typist", "metadata": {"headings": [{"headings_0": {"content": "Parish Chief", "page": 64, "level": 6}}, {"headings_1": {"content": "U4 1 1 0", "page": 63, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "U7 6 0 6", "metadata": {"headings": [{"headings_0": {"content": "U7 6 0 6", "page": 64, "level": 6}}, {"headings_1": {"content": "Parish Chief", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Office Attendant U8 6 0 6", "metadata": {"headings": [{"headings_0": {"content": "U7 6 0 6", "page": 64, "level": 6}}, {"headings_1": {"content": "Parish Chief", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Total", "metadata": {"headings": [{"headings_0": {"content": "Sub Total", "page": 64, "level": 6}}, {"headings_1": {"content": "U7 6 0 6", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43 27 16", "metadata": {"headings": [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Senior Assistant Town Clerk \nU3 5 0 5 Office Typist \nU7 5 0 5 Assistant Law Enforcement Officer \nU7 5 0 5 Office Attendant U8 5 0 5 Sub Total 20 0 20 OFFICE OF THE TOWN CLERK \nTown Clerk/Principal Township Officer U2 2 1 1 Driver U8 1 1 Sub-Total 4 2 2 ADMINISTRATION DEPARTMENT \nSenior Assistant Town Clerk \nU3 2 2 0 \n61 \nU4 \\| 2 0 2 Human Resource Officer \nU4 \\| 2 0 2 IT Officer \nStenographer Secretary U5 2 2 0 \nAssistant Records Officer \nU5 2 1 1 \nU5 \\| 2 0 2 Law Enforcement Officer \nTown Agent \nU5 5 5 0 \nPool Stenographer U6 2 2 0 I \nOffice Typist \nU7 2 0 2 \nLaw Enforcement Assistant \\| U8 6 2 4 Askari \\| U8 6 0 6 \\| U8 4 0 4", "metadata": {"headings": [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}, [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}]], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Office Attendant", "metadata": {"headings": [{"headings_0": {"content": "Office Attendant", "page": 65, "level": 8}}, {"headings_1": {"content": "43 27 16", "page": 64, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Driver + U8 4 0 2", "metadata": {"headings": [{"headings_0": {"content": "Office Attendant", "page": 65, "level": 8}}, {"headings_1": {"content": "43 27 16", "page": 64, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Total", "metadata": {"headings": [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "41 14 27 \nSubcounty Chief/SAS II U3 6 2 4 \nParish Chief \nU5 25 25 \nOffice Typist \nU7 6 0 6 U8 \\| 6 0 6 Office Attendant \nSub Total \n43 \\| >27 16 \nSenior Assistant Town Clerk \nU3 5 0 5 \nOffice Typist \nU7 5 0 5 \nAssistant Law Enforcement Officer", "metadata": {"headings": [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}, [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "U7 5 0 5", "metadata": {"headings": [{"headings_0": {"content": "U7 5 0 5", "page": 65, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 65, "level": 8}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Office Attendant U8 5 0 5 \nSub Total \n20 0 20", "metadata": {"headings": [{"headings_0": {"content": "U7 5 0 5", "page": 65, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 65, "level": 8}}, [{"headings_0": {"content": "U7 5 0 5", "page": 65, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 65, "level": 8}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TOTAL 262 120 142", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}, {"headings_1": {"content": "U7 5 0 5", "page": 65, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}, {"headings_1": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Name Parish Name PDM SACCO Name Total PRF Total page Remarks received Disburseme disbur \n(2021/2022&2022/ nts (Loans) sed \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}, {"headings_1": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}, [{"headings_0": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}, {"headings_1": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023)", "metadata": {"headings": [{"headings_0": {"content": "2023)", "page": 65, "level": 2}}, {"headings_1": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) 8 =", "metadata": {"headings": [{"headings_0": {"content": "2023)", "page": 65, "level": 2}}, {"headings_1": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "B/A)", "metadata": {"headings": [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "62 \n1 884-Lyantonde Kasambya Kasambya Kaliiro PDM SACCO \n0 System 107,126,865 0 challenges \n2 884-Lyantonde Kooki Ward Kooki ward Lyantonde T/C \n0 System PDM SACCO 107,126,865 \n0 cha enges 3 884-Lyantonde Kaliiro Ward KALIIRO Lyantonde PDM \n5,000,000 System SACCO 107,126,865 4.7% cha enges 4 884-Lyantonde Biwolobo Biwolobo Lyantonde PDM \n0 System \u2014 107,126,865 9 challenges 5 884-Lyantonde Katovu Katovu Lyantonde PDM \n0 System SACCO 107,126,865 0 challenges 6 884-Lyantonde Kirowoza Kirowooza Lyantonde PDM \n23,000,000 System SACCO 107,126,865 21.5% cha enges 7 884-Lyantonde kabatema Kabatema Kaliiro S/C PDM \n0 System SACCO 107,126,865 0 Challenges \n8 884-Lyantonde Kalagala Kalagala Lyantonde S/C PDM \n0 System SACCO 107,126,865 0 cha enges 9 884-Lyantonde Bwamiramira Bwamulamira Kinuuka PDM \n34,063,250 System SACCO 107,126,865 32% challenges \n10 884-Lyantonde Katale ward Katale Kaliiro T/C PDM SACCO \n0 System 107,126,865 0 challenges \n1,071,268,650 62,063,250 57.9", "metadata": {"headings": [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}, [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], "page": 66, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Name Parish Name Name of SACCO \n1 884- Lyantonde Kasambya Kasambya Kaliiro PDM SACCO \n2 884- Lyantonde Kooki Ward Kooki ward Lyantonde T/C PDM SACCO 3 884- Lyantonde Kaliiro Ward KALIIRO Lyantonde PDM SACCO \n4 884- Lyantonde Biwolobo Biwolobo Lyantonde PDM SACCO \n5 884- Lyantonde Katovu Katovu Lyantonde PDM SACCO \n6 884- Lyantonde Kirowoza Kirowooza Lyantonde PDM SACCO 7 884- Lyantonde Kabatema Kabatema Kaliiro S/C PDM SACCO \n8 884- Lyantonde Kalagala Kalagala Lyantonde S/C PDM SACCO \nIs the SACCO registered under Remarks Microfinance Institutions money \nlenders act 2016? (Yes/No) \nNo Not yet icenced \nNo Not yet icenced \nNo Not yet icenced \nNo Not yet icenced \nNo ot yet icenced \nNo Not yet icenced \nNo Not yet icenced \nNo Not yet icenced \n63 \n9 884- Lyantonde Rwamabara Bwamulamira Kinuuka PDM SACCO \nNo Not yet \nlicenced \n10 884- Lyantonde Katale ward Katale Kaliiro T/C PDM SACCO \nNo Not yet \nlicenced \n64", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}, [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}]], "page": 66, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file