diff --git "a/reports/chunks/Manafwa District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Manafwa District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Manafwa District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \n\\| ON THE FINANCIAL STATEMENTS OF MANAFWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGr NAr, COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}], "page": 1, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nContents", "metadata": {"headings": [{"headings_0": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Va", "metadata": {"headings": [{"headings_0": {"content": "Va", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii EEE EEE \nEr TATEN ee iii ET", "metadata": {"headings": [{"headings_0": {"content": "Va", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Va", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APIs", "metadata": {"headings": [{"headings_0": {"content": "APIs", "page": 2, "level": 8}}, {"headings_1": {"content": "Va", "page": 2, "level": 3}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Re Ee EERE", "metadata": {"headings": [{"headings_0": {"content": "APIs", "page": 2, "level": 8}}, {"headings_1": {"content": "Va", "page": 2, "level": 3}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bro e Pl", "metadata": {"headings": [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 eeecee ine \nKEY AUDIT MATTERS .................ssesessnsensssnensnenenensnnnnnnnnennnnnnnnennnnennnnansnnsnnnnsnneennnnannnann 1 1.0 Implementation of the Approved Budget ..........nnennnenenennnnnennn 1 \n2.0 Management of the Government Salary Payroll \n10 .u..u.unnaueenn ne anna \nPols 0 MA DE insecupeees \n13 eae eee Ene SEKORES ARR \n20 riper reel VLP Gl IEP Fiir 13 4.0 Long Outstanding Payables................ccccseccescsssseessessseesceserecesssssensesnenseeseneatsonsens 14 \n5.0 Court Cases and Contingencie@s \n14 0.0.0.0... ccceccccecscsssecscscescseesesssecseesseseesecssseeseseseneenens", "metadata": {"headings": [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}, [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TE", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 2, "level": 8}}, {"headings_1": {"content": "Bro e Pl", "page": 2, "level": 8}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 ee TEE EEE TEE EEE \n6.0 Implementation of Key Government Grants/Programmes............ununeennee 15 \n6.1", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 2, "level": 8}}, {"headings_1": {"content": "Bro e Pl", "page": 2, "level": 8}}, [{"headings_0": {"content": "TE", "page": 2, "level": 8}}, {"headings_1": {"content": "Bro e Pl", "page": 2, "level": 8}}], [{"headings_0": {"content": "TE", "page": 2, "level": 8}}, {"headings_1": {"content": "Bro e Pl", "page": 2, "level": 8}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n18 ........ \n6.3 Education Development Grant... \n22 cc cc ccecseseescssseesecessesecacsecseseaseasessateneeseateeens \n6.4 Micro Scale Irrigation... \n25 ccc ccccssessscesteecseeessssseecsteeseeeesetsessecseseessessesueseseseueanees \nSTE VEIT EIN 28 per nun ge Eee \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS...................... 28 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 29 OTHER REPORTING RESPONSIBILITIES....................ennnennnennnn 30 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION...................eenn 30 709 Implementation of the Parish Development Model... nennen 30", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ABER", "metadata": {"headings": [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "41 A ETEITEREEE \nList of Acronyms \nAcronym \u2018Meaning DLG \\| District Local \n\u2014 u Government \n\\| \nGoU Government of Uganda \n7 5 \nTE ge en \nHCMS Human Capital Management System \\| \n== ae \nICT \nInformation and Communication Technology \non \\_ \n\\| \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system \n. \\_International Standards of Supreme Audit Institutions \nISSAIs \nhr \u201cLocal Government Financial and Accounting Manual, 2007 \nLGFAM", "metadata": {"headings": [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LGFAR", "metadata": {"headings": [{"headings_0": {"content": "| LGFAR", "page": 3, "level": 4}}, {"headings_1": {"content": "ABER", "page": 2, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "| LGFAR", "page": 3, "level": 4}}, {"headings_1": {"content": "ABER", "page": 2, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority \\_\\_ \nLLG Local Governments \n\\| \\_ Lower \nLR Local Revenue \nu Bu \nMDAs E2 Ministries, Departments and Agencies \nMoES \n\\| Ministry of Education \nMinistry\\_of Finance, Planning and Economic Development MoFPED \n\\| MoGLSD \n\\| Ministry of Gender, Labour and Social Development \n\\_ \nMoLG \nMinistry of Local Government \nNAA National Audit Act \nEA \non nn \nNTR \\| \\| Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}, [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General", "metadata": {"headings": [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nOAG Office of the Auditor \nBE PBS \\_\\| Program Budgeting SYSCEI \niar As asa \nee \nvps \nBA fiat \nPCA Payroll Consults Africa \ndt \nPDMS \\| Payroll \n\\_ \\_\\_\\| Deduction Management", "metadata": {"headings": [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}, [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System ee", "metadata": {"headings": [{"headings_0": {"content": "System ee", "page": 3, "level": 4}}, {"headings_1": {"content": "General", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDU Procurement & Disposal Unit", "metadata": {"headings": [{"headings_0": {"content": "System ee", "page": 3, "level": 4}}, {"headings_1": {"content": "General", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Act", "metadata": {"headings": [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nPFMA \\| Public Finance Management \nee nn \nRoe \\_ \nPFMR Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}, [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}], [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}], [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PPDA", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Act", "page": 3, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Act", "page": 3, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\\\ \nTSA Treasury Single Account \n- \n\\_ \n\\_\\_\\| \nI TSSA Treasury Sub Single Account \nnn . \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UBA", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Banker's Association \\| abs \nee \\_\\_\\_\\_\\| \n\\_ \n\\| \nUCF \n\\_ \nREPORT OF THE AUDITOR. GENERAL", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}], [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}], [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE", "metadata": {"headings": [{"headings_0": {"content": "THE", "page": 4, "level": 2}}, {"headings_1": {"content": "UBA", "page": 3, "level": 4}}], "page": 4, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \nFINANCIAL STATEMENTS OF MANAFWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE", "page": 4, "level": 2}}, {"headings_1": {"content": "UBA", "page": 3, "level": 4}}, [{"headings_0": {"content": "THE", "page": 4, "level": 2}}, {"headings_1": {"content": "UBA", "page": 3, "level": 4}}], [{"headings_0": {"content": "THE", "page": 4, "level": 2}}, {"headings_1": {"content": "UBA", "page": 3, "level": 4}}]], "page": 4, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], "page": 4, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Manafwa\\_ 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 Manafwa District Local Government for the year ended 30\" June, 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}]], "page": 4, "document_name": "Manafwa 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 Organization 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 and I do not a \non these matters. \nspecific activities and out-put the funds will be-spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Manafwa District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.40,765,598,467 out of which UGX.34,205,154,315 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}]], "page": 4, "document_name": "Manafwa 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": "OPINION", "page": 4, "level": 2}}], "page": 5, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Budget Warrants % SN UGX UGX funding 1 Recurrent (Wage) 22,930,520,054 21,624,637,880 94% 2 Recurrent (Non-wage) \\_ 9,816,383,683 5,044,243,004 51% 3 Development 8,018,694,730 \\_7,536,273,431 Total \\_40,765,598,467 34,205,154,315 \nOut of the total warrants of UGX.34,205,154,315, I reviewed the utilization of warrants worth UGX.25,137,754,059 (73.5%) as summarized in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual %.out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 2}}]], "page": 5, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warrants 1 Wage expenditure 19,763,329,187 19,763,329,187 58% 2 PDM expenditure audited 155,087,784 19,918,416,971 58% 3 Education grant - Formerly SFG 432,914,844 20,351,331,815 59% 5 4 UGIFT (Infrastructure) \\_3,718,559,069 24,069,890,884 70% Water Grant \n489,938,275 24,559,829,159 72% \\_\\| 6 Micro Irrigation Grant 411,424,500 24,971,253,659 73% [7 Total Uganda Road Funds \n166,500,400 25,137,754,059 73% of the utilized warrants 25,137,754,059 \\| \naudited \n[ Total Warrants 34,205,154,315 \nOut of the total warrants of UGX.34,205,154,315 in the financial year 2022/2023, UGX.19,763,329,187 (67%) was spent on wage costs. I issued a separate detailed \nObservation \nRecommendation >\u00ab-\\|- \nN Source Approved Actual Variance \noO budget Collections \nTax Revenues 380,604,578 107,715,686 272,888,892 \n\\|\\_\\_\\| Revenues 92,980,000 63,866,100 29,113,900 \n\\| \u2014\\*\u00ab\\|sS\u2014 473,584,578 171,581,786 302,002,792 \n7 \nOverall, the DLG under collected local revenue, which denied the entity resources for implementation of the following planned activities. \nProgramm Amount not Activities not Purpose of the e warranted /partially un- \n(UGX) implemented implemented", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], "page": 6, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public 132,000,000 Capacity building sector \nallowances for and improved transformati support service delivery on \nsupervision, \ntraining and \nmentorship of \nthe lower Local \nGovernment \nstaff \n45,002,792 Fuel and To enhance the allowances for local revenue local revenue collection collection \nDevelopmen 125,000,000 Fuel, stationary To undertake 2 \nt plan and allowances technical implementa \nTechnical and monitoring of tion political projects and monitoring of mentorship of projects \nstaff \n\\| Total 302,002,792 \\| \nUnder collection of local revenue denied the District resources for implementation of the following planned activities. \nThe Accounting Officer explained the reasons for under collection of local revenue; \nThe District had anticipated collecting revenue from leasing of plots; however, this was not realized because Parliament is yet to approve leasing of public land for development. \nThe district has seven (7) urban councils who take most of the local revenue. \nOutbreak of Anthrax last financial year affected our local revenue collections. \n\u201c= [No Observation \nmRecommendation = \n-- \n-", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}, [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}]], "page": 6, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 3}}, {"headings_1": {"content": "activities", "page": 6, "level": 1}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Transport 664,725,195 542,894,473 82% Infrastructure \nSustainable 25,000,000 3,000,000 ER urbanization & housing \nHuman Capital 25,884,878,648 24,807,765,726 al 96%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 3}}, {"headings_1": {"content": "activities", "page": 6, "level": 1}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 8}}, {"headings_1": {"content": "Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Sector \\| 6,746,997,239 6,213,006,935 92% Transformation \nCommunity Mobilization 523,518,388 478,300,158 91% and Mind-set \nGovernance and 1,957,137,390 1,769,184,300 90%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 8}}, {"headings_1": {"content": "Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 7, "level": 8}}, {"headings_1": {"content": "Development", "page": 7, "level": 8}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan \\| 1,625,496,648 1,083,160,772 67%", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 7, "level": 8}}, {"headings_1": {"content": "Development", "page": 7, "level": 8}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total Implementation", "metadata": {"headings": [{"headings_0": {"content": "Total Implementation", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 8}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40,765,598,467 37,643,257,322 92% \nThe UGX.3,122,341,145 that was not warranted was meant for the following activities which were either partially or not implemented at all; \n[Ss Programme Amount Not Activities not Purpose and \nN Warranted /partially impact of the implemented unimplemented activity \nAgro- \n487,000,001 Supply of Micro Delayed service Industrializatio Irrigation scale delivery 7 n equipment \nTourism \n3,000,000 Payment of Accumulated of Development \nGeneral Staff salary arrears Salaries \n3 Natural \n86,400,000 Payment of Accumulated of Resources, \nGeneral Staff salary arrears Environment \nSalaries \n&Climate", "metadata": {"headings": [{"headings_0": {"content": "Total Implementation", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 8}}, [{"headings_0": {"content": "Total Implementation", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 8}}], [{"headings_0": {"content": "Total Implementation", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 8}}]], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Private Sector 15,500,000 Payment of Accumulated of Development \nGeneral Staff salary arrears Salaries \n5 Integrated 121,830,722 Routine and Delayed service Transport mechanized delivery Infrastructure routine road \nAnd Services maintenance \n6 Sustainable 22,000,000 Payment of Accumulated of Urbanization \nGeneral Staff salary arrears \nAnd Housing Salaries \n7 Human Capital 1,077,112,922 Payment of Accumulated of Development \nGeneral Staff salary arrears Salaries \nObservation - --- - \u00bb-- \nRecommendation.-\\|: \n- \nMicro Irrigation scale equipment were not delivered. e \ne Staff salaries were not paid on time leading to accumulation of salary arrears \ne Roads and bridges were not improved. \nThe Accounting Officer explained that unwarranted revenue was due to budget cuts, over which we had no control. He further stated that budget cuts were specifically in Uganda Road Fund and Micro Irrigation Activities. \n1.3 \nPerformance of External Assistance \nThe entity had an approved budget for external assistance of The Accounting UGX.1,994,815,622 from the various programmes out of which Officer should UGX.586,121,180 was warranted resulting in a shortfall of UGX.1,408,694,442 engage the relevant representing 29% performance.", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}, [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}]], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], "page": 8, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is shown in the partners and ensure table below; \nthat all budgeted funds \nare \nProgramme Approved % warranted. budget \nfundi \nng 1,994,815,622 \nThe UGX. 1,408,694,442 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme \nActivities not Purpose of the implemented unimplemented activity \n1 Human Capital Completion of To create Development 94,442 Polio and awareness and Measles \nprovide \ncampaign \nvaccination \nservice \nthus \nimproving on health \nof \nopulation \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \nThe administrative block could not be constructed. e \nThe Makerere college road could not be tarmacked. e \nStreetlights could not be installed along the selected roads. e \nOffice furniture was not delivered. e \nObservation - - Mobilization \nAnd Mindset Change \nThe Accounting Development Plan 1,083,160,772 850,004,791 78% Officer should carry Implementation \nout sensitization of Governance And 1,769,184,300 1,704,012,286 96% farmers and Securi \ntrainings \nHuman Capital 24,807,765,726 22,086,439,078 89% encouraging them Development \nto meet there Integrated Transport 542,894,473 514,164,992 95% Obligations of co- Infrastructure And \nfunding. Additional Services the Accounting Natural Resources, 792,990,059 779,202,415 9 98% Officer should liaise \u2019 1 \\# F with relevant Environment, Climate \nauthorities to Change, Land And \nreconsider the co- Water \nPrivate Sector 132,817,663 113,016,265 85% funding amount contribution by the Development \nfarmers. \nPublic Sector 6,213,006,935 5,507,674,831 \nTransformation \nSustainable 3,000,000 3,000,000 100% \nUrbanization And \nHousing \nTourism Development 6,000,000 5,999,993 100% \n37,643,257,322 33,362,310,376 \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 \nProgramme Warrants not Activities \u00a9 Reason for utilized affected by the \nthe under underutiliz utilization ation of warrants Agro- \n358,934,918 Supply of Micro Lack of co- Industrialization \nIrrigation scale funding by equipment \nselected farmers Natural \n13,787,644 Payment of supplementa Resources, \nGeneral Staff ry came in Environment \nSalaries late and we &Climate could not Change pay all beneficiaries \nNo Observation Recommendation : \nbeneficiaries \nPublic Sector 705,332,104 Payment of Supplementa Transformation \nGeneral Staff ry came in Salaries \nlate Community 134,706,751 Payment of Supplementa Mobilization And \nGeneral Staff ry came in Mind Set Salaries late", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}, [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}]], "page": 8, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 10, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance And 65,172,014 Payment of Supplementa", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 10, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff ry came in Development Salaries late 233,155,981 Butta and sisuni Contractor Plan \nSeed secondary was still Implementation schools under procurement Grand Total 4,280,946,939 \nAs a result of failure to utilize warrants; \nSome positions were not filled thus delaying service delivery to the e \ncommunity. \nSome micro scale irrigation equipment were not supplied. e \nThe Accounting Officer explained the following reasons for utilization of warrants; \nDelayed procurement process for Butta and Sisuni Seed Schools hindered e \nthe commencement of works hence non-utilization of Warrants and process still on going. \nThe cofounding obligation for the Micro Scale Irrigation limited some of e \nthe farmers\u2019 capacity to participate in the programme. E.g., out of 18 farmers, only 13 had cofounded by the end of the financial year. \nIt was also because of late approval of supplementary funds by MOFPED e", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}, [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}]], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and this was beyond our means as a district. Further still the system was \nclosed by 20th before employee DATA could be captured. \n1.5 Lack of appropriate performance indicators and targets in the ark \n\u2014 plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 The \nAccounting states that the work plan of a vote shall indicate the key performance Officer should seek indicators to be used to gauge the outputs. \nguidance from MOFPED on the Part A of the performance contract for Accounting Officers outlines the core selection \nof performance requirements against which their performance should be appropriate assessed in regard to achievement of planned results. This requires the performance Accounting Officer to be assessed on the extent to which annual key indicators \nand \nNo Observation Recommendation indicator indicators \ns and and \ntargets targets \nFully \nquantified \niy outputs \nnot \n97% fully \nquantified \n[Total [5 100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}, [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}]], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained the indicators were not provided in the PBS. \n\\| 1.6 Implementation of outputs \nI assessed the implementation of five (5) outputs with thirty three (33) The \nAccounting activities worth UGX.21,438,622,113 and noted that; \nOfficer should liaise with MOFPED to e One (1) output with three (3) activities and expenditure worth ensure \nthat UGX.345,724,000 were fully implemented. \nsupplementary \ne Four (4) outputs with thirty (30) activities worth UGX.21,092,898,113 funding is available were partially implemented. Details in Appendix 3. \non time to implement all the Table showing the implementation of outputs and activities. \nplanned activities. En No. No of No.of No of No of Expendi The Accounting of of activiti Activit activiti activitie ture Officer should outputs outp \\|es in ies es s not Amount ensure that all none uts the fully partial implem (UGX) and partially asse output imple ly ented implemented ssed s mente imple \nactivities are d mente \nprioritized in the d", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], "page": 11, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subsequent", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], "page": 11, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully 1 3 3 00 00 0.35 financial year. coups implemente \n\\| \nPartially 4 30 5 25 00 21.09 implemente \nd outputs \nTotal 5 33 8 25 00 21.44 \nPartial implementation of activities that the services", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}, [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}]], "page": 11, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observatien Recommendation - vote. resolved. The Accounting Officer I noted that UGX.51,607,000 was irregularly spent on different should ensure projects/activities using inappropriate charge account codes without seeking timely budgeting and obtaining the necessary approvals. Appendix 4 refers. \nbefore closure of the system and Diversion of funds is contrary to not only the Public Finance and Management deactivation \nof Act, but it negatively affects the credibility of financial statements and appropriate \nnegates the purpose of budgeting. \nspending codes and going forward to be The Accounting Officer explained that the mischarges were as result of the strict on budgeting PBS itemizing outputs versus inputs, which is the responsibility of MoFPED to of activities on align Outputs to the input and their respective codes. \ncorrect codes as specified in the chart of Accounts, \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG \nI sampled three (3) activities with a total expenditure of UGX. 89,553,920. The significant findings are provided in the table below. \nActivity Source of Total Pictorial evidence Summary of Audit Management details expendit findings (Time, conclusio Response ure \nQuality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}, [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}]], "page": 12, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], "page": 12, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[At the The quality \nmaintenanc \ninspection, Some of the road Officer explained of \n\"\\| parts of the road \ne \nwas \nnot that the Kabbale- \nare washed away satisfactory Mechanized Namaloko \nleaving galleys given that Routine \ntructu affecting galleys maintenance re \nmovement of the were works on And vehicles. already Kabbale- Servic \nNo sign post developing Namaloko Road es \nplanted on the in sections was not road \nof the road implemented due \nActivity\u00bb Source--of -Total Pictorial eviderice Summary of Audit Management --;-- details funds expendit \nfindings (Time, conclusio Response \nure Quality, n \n(UGX) Quantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}]], "page": 12, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], "page": 13, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eu nn 5 \\_ u \\_\\_\\| has planned for the maintenance of this road this financial year 2023/2024 where we shall have these offshoots re- opened. Mechanized URF ib maintenanc e of Mwikaye- Bukewa on jj At the time of The quality The Accounting inspection, Some of the road Officer explained =\\| \\|\\| parts of the road was not that Mechanized are washed away satisfactory Routine leaving galleys given that maintenance ; affecting galleys works on .\\|\\| movement of the were Mwikaye-Bukewa \\|\\| vehicles. already Road was not No sign post developing implemented due \u2018\\| planted on the in sections to the budget road oftheroad cuts and this The road is bushy explains why its and narrow needs state during clearing grass on inspection was the sides of the not good. road. Unless the above-identified defects are urgently attended to there is a risk of the roads further deteriorating leading to loss of value for money already invested The Accounting Officer should liaise with the relevant authorities to ensure that the planned activities are funded and prioritized. 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among No Observation--- - Recommendatior : 2.1 Utilization of the Wage Budget The DLG had an approved wage budget of UGX.19,091,455,929, The Accounting Officer should and obtained supplementary funding of UGX.3,839,064,125 liaise with MOFPED to ensure resulting into a revised wage budget of UGX.22,930,520,054 of that supplementary funding is which UGX.19,763,329,187 was all warranted. available on time. Out of the total warrants, UGX.19,763,329,187 was utilized by the DLG resulting in un-utilized warrants of UGX.1,861,308,693 representing utilization of 91% as summarized in the table below Supple Revise Payment Unspent mentar d s UGX. Balance \\| Budget Bn UGX. Bn From the analysis, I noted that; e There was an under absorption of UGX.1,861,308,693 The supplementary funding of UGX.1,861,308,693 was not utilized The Accounting Officer explained that under absorption of the wage budget was due to the late", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}]], "page": 13, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uals", "metadata": {"headings": [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], "page": 14, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|; Number of staff as per the payroll 1,782 19,672,775,460 June 2023 Validated as follows; Total number of staff verified 1,749 19,378,866,271 No Observation Recommendation - a) Out of 1,749 (98%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b) No employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. c) No employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. d) A total of 33 (2%) employees on the payroll did not appear for the validation and were categorised as follows; i. 4 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 at the time of validation. ii. 29 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. e) 19 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that the officers in question were appointed in May, 2023 and had not accessed payroll at the time of validation, however in the month of June a total of 17 accessed payrolls and earning while the remaining 2 have mismatches with Identification NIRA. 2.3 Inconsistencies in Employee Details \\| 150 employees on the payroll had inconsistencies in their dates of The Accounting Officer should birth, captured in the payroll and data captured by NIRA on the engage the affected staff and National IDs. The information is critical in the identification of an ensure that employee records individual. are duly updated and brought Observation 5 period of four years (2019/2020-2022/2023). I noted that; Recommendation that non-statutory deductions are always accurately computed and promptly paid as per the payroll register. In a) Over-remittance of UGX.411,055,051 and under-remittance addition, the amounts over of UGX.663,637,140 of statutory deductions were made by remitted should be followed the entity during the period. up with a view of recovery. b) Over-remittance of UGX.528,608,679 and", "metadata": {"headings": [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 14, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gratuity.", "metadata": {"headings": [{"headings_0": {"content": "gratuity.", "page": 16, "level": 1}}, {"headings_1": {"content": "uals", "page": 14, "level": 8}}], "page": 16, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "gratuity.", "page": 16, "level": 1}}, {"headings_1": {"content": "uals", "page": 14, "level": 8}}], "page": 16, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}], "page": 16, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment \nReview of the establishment revealed; \ni \nOut of 535 approved positions, 253 positions were filled The Accounting Officer should leaving a gap of 282 vacant positions. \nengage the District Service ii. \nThe entity did not have an approved and costed staff Commission, Ministry of Public establishment for primary, secondary and tertiary Service and MoFPED to have institutions while the staff structure for health facilities these positions filled. \nissued by Ministry of Health was not incorporated into the \ndistrict approved structure. \nyet the-Programmes ended with the introduction of-the Parish Development Model Programme. There is a risk that these funds may not be recovered from", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}, [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}], [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}], [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to failure by the Ministry of Gender, labour and Social Development (MoGLSD) to provide funds for monitoring and supervision, disintegration of the groups. \nThe Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \n4.0 Long Outstanding Payables \nThe District disclosed Payables of UGX.1,150,621,526 in the Statement of Financial Position (page 12 and notes 27(a) & 28 in the financial Statements. These liabilities relate to Creditors and Deposits, as shown in the table below: \nCategory 30\u00b0\" June, 2023 Payables (Creditors) 211,980,923", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}, [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}], [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}], [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}]], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Deposits", "metadata": {"headings": [{"headings_0": {"content": "Deposits", "page": 17, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total", "metadata": {"headings": [{"headings_0": {"content": "Deposits", "page": 17, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,150,621,526", "metadata": {"headings": [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District is exposed to risk of litigation and reputational damage. Furthermore, the affected pensioners were denied prompt access to pension, which affects their livelihood. \nThe Accounting Officer should ensure that the payables are budgeted for and settled in the subsequent period. \n5.0 Court Cases and Contingencies \nDisclosed in the memorandum statement of non-quantifiable contingent liabilities (on pages 40 - 41) are 12 pending and on-going court cases mainly related to wrongful contract termination, unpaid works and criminal trespass. \nI further noted that the reinstated Chief Finance Officer (CFO) has since sued the District on grounds of unfair interdiction from duty resulting in non-payment of", "metadata": {"headings": [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}, [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}], [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}], [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}]], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "salary.", "metadata": {"headings": [{"headings_0": {"content": "salary.", "page": 17, "level": 1}}, {"headings_1": {"content": "1,150,621,526", "page": 17, "level": 2}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Despite being reinstated and in active service as the District awaits judgement \nOTHER MATTER - Er In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n6.0 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": "salary.", "page": 17, "level": 1}}, {"headings_1": {"content": "1,150,621,526", "page": 17, "level": 2}}, [{"headings_0": {"content": "salary.", "page": 17, "level": 1}}, {"headings_1": {"content": "1,150,621,526", "page": 17, "level": 2}}], [{"headings_0": {"content": "salary.", "page": 17, "level": 1}}, {"headings_1": {"content": "1,150,621,526", "page": 17, "level": 2}}]], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nManafwa District received UGX.489,938,275, out of UGX.489,938,275 budgeted (100%) for the financial year 2022/23. Out of the UGX.489,938,275 received, the District spent UGX.489,938,275 (100%) leading to full utilization of funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned quantity Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Water and Construction of boreholes \n8 8 Sanitation Sub- Rehabilitation of boreholes \n35 Grant (traditional", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \nPiped Water Sub- Construction of piped water Grant (UgIFT scheme at xxxxx component) \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 guidelines. \n~e The-entity undertook desk and field appraisals for all the projects as evidericed - by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \noe All the projects had land titles. \n6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \nThe proposed investments are derived from the approved LG Development Plan. \u00b0o \ne Prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component). \ne Provides an indicative list of capital investments and other development activities to be funded. \noe Stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Manafwa DLG and noted the following; \nI noted that three Seed Schools were not provided with water sources that were oe \naccessible by the local community. A summary is shown in the table below. \nUGIFT Project Water source Community Audit Conclusion place and (name) and \naccessibility to \n\\_water s status \nschool count water suppl rare er Er er count water suppl", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}, [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}]], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], "page": 19, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "school count water suppl \nAs a result, UGIFT project under construction had water constraints or surrounding communities did not get to benefit from water sources that were supposed to \n6.1.2.2 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 year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \noe The District signed contracts totaling to UGX.970,734,163 above the assessed market price; Table below \nProcurem Name of the Project Project Date of Date of Budgeted Variance ent file Project/prog Amount start as contra actual amount \nRef ram per ct implem \nnumber \nprocurem signing entation \nent \n(b) \nplan/work \nplan (a) \nMana566/ Drilling casting 177,944,413 25/11/2022 19/09/2 01/10/20 153,960,000 23,984,413 wrks/22- & installation \n022 22 \n23/00001 of 08 \nboreholes \nMana566/ Phase 2 175,940,925 25/11/2022 15,09/2 29/09/20 147,879,000 28,061,925 wrks/22- construction of \n022 22 \n23/00002 Ikaali and \nNangalwe \npiped water \nsystem \n353,885,338 \\| \n\\| 301,839,000 52,046,338 \nSigning a contract above the budgeted amount leads to creation of domestic arrears and suffocates the implementation of other projects. \nThe Accounting Officer explained that Having advertised openly in the newspapers and attracted all bidders that were above the reserve price and water being an essential service to community having no guarantee of attracting bidders that would offer to execute the works within our available budget without necessary affecting the scope of works, putting time factor also in consideration the user departments advised to budget for the deficit the following financial year since these are projects that are similar in nature and implemented very financial year.", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}, [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}]], "page": 19, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "er", "page": 19, "level": 3}}], "page": 20, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that proper budgeting is conducted at the \nDLGs should test at least 26% of the-already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nAll boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted that Only 12 (86%) out of 14 existing water sources were tested contrary to the standard requirement of 100%. \nS Categor Numb Percenta Numb Percenta Percenta Percentage N \\|y er of ge er ge ge of tested water required tested actually untested water source to be tested sources s tested (b) (a-b) suitable for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "er", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "er", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "er", "page": 19, "level": 3}}]], "page": 20, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "human", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "consumptio", "metadata": {"headings": [{"headings_0": {"content": "consumptio", "page": 21, "level": 8}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n. \n1 Existing 14 20% 86 \n100%", "metadata": {"headings": [{"headings_0": {"content": "consumptio", "page": 21, "level": 8}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rojects", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 21, "level": 8}}, {"headings_1": {"content": "consumptio", "page": 21, "level": 8}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This can cause danger to human consumption since the water could not be suitable for consumption if not tested. \nThe Accounting Officer explained that the water testing is always carried out as per the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 21, "level": 8}}, {"headings_1": {"content": "consumptio", "page": 21, "level": 8}}, [{"headings_0": {"content": "rojects", "page": 21, "level": 8}}, {"headings_1": {"content": "consumptio", "page": 21, "level": 8}}]], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all existing and new water sources water quality is always carried out and bring evidence forward to this effect. \n6.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \n6.2.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}]], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "had", "metadata": {"headings": [{"headings_0": {"content": "had", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": soramusasiable oe \nI noted the following areas where management", "metadata": {"headings": [{"headings_0": {"content": "had", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District processed the land titles for the two (05) UGIFT projects worth e \nUGX.7, 836,951,318 being implemented. \no They undertook monitoring of the projects evidenced by monitoring reports as evidence of monitoring the implementation UGIFT activities. \noe On inspection of the ongoing Simbaga, Buwagogo Seed Secondary School construction project, i observed that all structures were already being roofed, fixing of doors, internal and external plastering were progressing well. Khabutoola seed school works were 50 % physical progress compared to 44% e \nfinancial progress \no And Bukimanayi Health Centre III and Staff House were 100% complete and were done \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.2.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60%. In addition, there was no allocation to repair of medical equipment as shown in the table below. \nMain Expenditure Threshold as Actual Approved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}, [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}]], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Di a", "metadata": {"headings": [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical \u201cMinimum 20% \n0% equipment \nReplacement of Maximum 20% 0% \ndl nn en 20% Under allocation \n20% Under small medical allocation equipment and \nmedical furniture. \n\\* Irregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}]], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 23, "level": 1}}, {"headings_1": {"content": "Di a", "page": 22, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting officer explained that they pledge to ensure that health development activities are planned and budgeted for in the receding financial year.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 23, "level": 1}}, {"headings_1": {"content": "Di a", "page": 22, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "planned.", "page": 23, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that budget allocations are in line with the minimum requirements according to Ministry Guide lines. \n6.2.2.2 Funding and Absorption \nOut of the approved budget of UGX.5,286,135,848, the district received UGX.5,286,135,848 (100%) ; Out of the received funds, UGX.3,718,559,069 (58%) was spent, thus leaving UGX.1,567,576,779 unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "planned.", "page": 23, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "planned.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Approved Warrants/ Expenditure Under Under budget Release (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(08%) TE", "metadata": {"headings": [{"headings_0": {"content": "(08%) TE", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ E=(B-C) \\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "(08%) TE", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es, = te", "metadata": {"headings": [{"headings_0": {"content": "es, = te", "page": 23, "level": 3}}, {"headings_1": {"content": "(08%) TE", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 5, 135,848 5, 135,848 3 559,069 \n1,567,576,779", "metadata": {"headings": [{"headings_0": {"content": "es, = te", "page": 23, "level": 3}}, {"headings_1": {"content": "(08%) TE", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under absorption of released funds negatively affected implementation and service delivery since construction completion of \noe Khabutoola seed schoo., oe Simbaga seed school. \noe Buwagogoi seed school. \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the District could not raise payment certificate for the Simbaga and Buwagogo seed school because the some of the things were not good and some fittings needed replacement \nRecommendation \nThe Accounting Officer should ensure that the entity funds are absorbed within the financial year of the budget to avoid the funds from being swept back to the consolidated funds. \nProject Inspection Pictorial Evidence Recommendation - \nRemarks \nContract Officer explained that \namount: the contractor is \nUGX.3,061.981,948 overwhelmed and \nthis has affected the \nAmount paid to performance of the \ninspection \ndate: contractor and at one UGX.1,342,072,470 time the contractor had abandoned the Start date: 15/12/2022 site. \nContract period: 24 month \nExpected completion date: 04/10/2024 \nConstruction of During inspection \nThe Accounting officer should ensure that he Simbaga seed school time the percentage \ngets to the contractors was 80%. \nContractor: Bau Designs were based \nand have the activities Technical Services on user needs But \nexpedited. Limited The topography of \nthe area needed \nContract \nsteps and ramp for Amount: \nthe disabled persons \nUGX.2,063,273,250 but the designs \nwere not included in \nAmount paid to the plan for \ninspection date: simbanga seed St UGX.2,063,273,250 \nschool implying that Photo showing state of Simbaga the contractor did seed school \n21/06/2019 visit the site \nat st lta date: \nacs \nStart \nnot \nContract period: 18 This affects service month delivery in the education sector. Expected completion \ndate: 21/12/2020 The Accounting Officer explained that the contractor is overwhelmed and this has affected the performance of the contractor and at one time, the contractor had abandoned the site. \nConstruction of During inspection \nThe Accounting officer Buwagogo seed school time the percentage \nshould ensure that he was 85%. \ngets to the contractors \nSN Project -- --+ +o Inspection Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}, [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}]], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "] Recommendation", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], "page": 25, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \nRemarks \nrevealed that there \nwas no budget for \nthe designs in the \nplan for Simbanga \nseed school however \nhe indicated that it \nhas already been \nbudgeted for in this \nfinancial year \n4 Upgrading of Kipopo During inspection \nThe Accounting should HC II to HC II time the percentage \nensure that the building Bukimanayi Health was 98% was nn \nis put to its full use. Centre III commissioned but =\u201d ee \\| \n: \nthe \nfacility is not tr \\| \n\\| \nContractor: Geomax occupied j i \nEngineering Ltd \nThis affects service \nContract \ndelivery in the health \n\\| \nAmount: sector. \\| UGX.471,644,930 \n\\| \nManagement oe : Amount paid to attributed the \n: \n\\| : \n3 \ninspection date: contract variation \nUGX.498,579,977 amount was mn nn ln unane \nattributed to the Photo showing state of Bukimanayi Start date: 28/02/2019 inflation between Health Centre III \nwhen the contract \nContract period: 04 (over 4 years back) \nmonths was signed to-date. \nExpected completion date: 28/06/2019 \n6.3 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.432,914,844 for the construction of; two (2) classroom blocks, five (11) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n\u00b0 I noted that the District maintain an up to-date asset register of education -- \n- facilities, showing the status of their conditions to ensure informed prioritization \nin selection of schools to benefit from the Education Development grant. \noe The District did not incur any expenditure on ineligible activities \noe The District did not divert funds through wrong coding of transactions and", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}, [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}]], "page": 25, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mischarges.", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All the projects worth UGX.353,885,338, contract managers were appointed from user groups or sector specialists. \ne I noted that all projects were sufficiently supervised by their respective user committees. \noe Internal auditor audited the grants expenditure on all projects. \n6.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n6.3.2.1 Inspection for service delivery \nunder the Education Development Grant \nI sampled six (6) projects with a total expenditure of UGX.225,000,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project [Inspection Pictorial Evidence \nRecommendation(s) \\|]", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}]], "page": 26, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 7 Remarks", "metadata": {"headings": [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}], "page": 26, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction Of 2 \\|e At the time of \nThe fasters should be - \nclassroom block inspection BE \n= NIE \nreplaced \nand office at works \nBumwangu p/s Complete. \nThe classrooms should be e Not \ncommissioned and handed commissioned \nover to the school Amount paid to but the pupils \nmanagement officially to inspection date: have already \navoid blame game in case UGX.73,499,343 occupied the \nof the development of the classrooms. \nproblem in the building in e The window \nterms of payment of fasteners not \nretention fee. \nvery strong. \nService delivery as planned for in line with the education is yet to be attained. \nThe Accounting Officer explained that management is", "metadata": {"headings": [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}, [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}], [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}], [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a ee ee", "metadata": {"headings": [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], "page": 27, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Remarks The class room should be Construction of 2 \\|e At the time of commissioned classroom block inspection, There is delay in service and office at works were delivery Kitwesi p/s substantially The window fasteners complete. should be replaced. Amount paid to Nevertheless, inspection date: not UGX.72,917,746 commissioned and the pupils have already occupied the classrooms. The window e fasteners not very strong. Service delivery as planned for in line with the education is yet to be attained. The Accounting Officer explained that management is planning to have all the finished projects commissioned and defects rectified since the contract is still in defect liability period. \\| Not commissioned delays Construction of 5 e The toilet is pee \\| service delivery stance pit latrine existing Ne ne \u2018 at Buwesswa P/S Completed aan eh NC ee = \\| in time, not Amount paid to commission inspection date: ed not in UGX.24,993,899 use. Service delivery as planned for in line with the education is yet to be attained. The Accounting Officer explained that management is planning to have all the finished projects commissioned and SN Project Inspection Pictorial Evidence. Recommendation(s) . Remarks Officer explained that management is planning to have all the finished projects commissioned and defects rectified since the contract is still in defect liability period. Construction of 5 \\* The toilet is Should be Officially stance pit latrine existing commissioned and handed at Tooma butta Completed in to the school authorities P/S time, not commissioned; Amount paid to But the children inspection date: school is using UGX.24,990,748 the facility. Service delivery as planned for in line with the education is yet to be attained. The Accounting Officer explained that management is planning to have all the finished projects commissioned and defects rectified since the contract is still in defect liability eriod. Construction of 5 e The toilet is Not commissioned delays stance pit latrine existing service delivery at Bwirusa P/S completed in time, not Amount paid to commissioned inspection date: not in use. UGX 24,980,600 Service delivery as planned for in line with the education is yet to be attained. The Accounting Officer explained that management is planning to have all the finished projects commissioned and Pe Category Activity Planned Actual quantity quantity 1 Capital Development (micro Installation of irrigation 19 13 scale irrigation equipment) equipment 2 Complementary services \\| Training of farmers 25% 25% \\_\\| Setting up demo farms", "metadata": {"headings": [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}, [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}]], "page": 27, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.4.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0 UGX.561,179,208 out of UGX.563,572,210 budgeted (99%). Out of the funds received UGX.271,100,000 was spent on capital developments while UGX.140,324,500 (25%) on complementary activities. \nThe district budget and departmental work plans allocated budgeted amount in the required program percentage allocation for capital development and complementary category. \nThe district did not spend on ineligible activities. \nA review of the procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid. \nBy the time of audit, (13) irrigation equipment had been supplied and installed. The supplier offered training and technical support to the farmer during the warranty period. \nAll payments for the program related activities were fully accounted for at the time of the audit. \nThe outputs for complementary activities were adequately quantified in the work", "metadata": {"headings": [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], "page": 29, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], "page": 29, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The monthly program activity reports to the Accounting Officer were also prepared as required \n6.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n6.4.2.1 Planning and Budget Performance 6.4.2.2 Budget performance \nRevised Warrants/ Total Variance ... YQ. \n.. \\|- \u00bb.... & budget Release expenditure absorptio (as per n payment file \n0 140,893,053 0 0 187,599,713 46,748,000 140,851,713 75% 140,893,053 373,579,495 58,436,500 315,142,995 84% 140,893,053 0 306,240,000 30620000 \\| 561,179,208 411,424,500 149,754,708 \no I undertook inspection on the 30\" November, 2023 to ascertain the extent of service delivery and noted that the District had installed 13 out of the 19 planned irrigation equipment. \nAs a result of the budget short falls key program activities such as supply and installation of micro irrigation equipment were not implemented and negatively affects the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the under absorption to the co-funding obligation that 6 farmers were not able to pay and this was beyond our ability. \nWe pray that the Ministry reviews the qualifications for accessing the funds. \nThe Accounting Officer should always devise strategies to ensure that all funds availed are absorbed and spent for the planned activities. Additionally the Accounting officer should engage and sensitize farmers on the co-funding element. \n\u2014 \n6.4.3 Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness raising will be based on a communication strategy and user- oe \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. o \nFarmer's co-funding are budgeted, managed and accounted for using Government systems. \no The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}]], "page": 29, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e \u201cVerification ofthe budget revealed that expenditure codes were not aligned: to~~: those indicated in the guidelines. \ne I noted that by the time of audit, thirteen (13) out of nineteen (19) planned irrigation equipment had been delivered to selected farmers \ne A review of the detailed program work plan revealed that the district spent UGX.292,704,743 out of UGX.365,175,993 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified \nin the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification \nof the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that failure to use appropriate budget line due to inadequate capacity to use PBS The department would work with the planning unit to address that gap and follow the guidelines. \nHe further attributed the non-delivery of equipment was due to the co-funding obligation that 6 farmers were not able to pay and this was beyond our ability. \nWe pray that the Ministry reviews the qualifications for accessing the funds as we intensify sensitization of the communities. \nRecommendation \nThe Accounting Officer should encourage the affected farmers to co-fund in order to benefit from the project. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information in consider \n", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}]], "page": 31, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the preparation of financial statements: that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], "page": 32, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG 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": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], "page": 32, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], "page": 32, "document_name": "Manafwa 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. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. 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's 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", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}]], "page": 32, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BeBe 155 PDM", "metadata": {"headings": [{"headings_0": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}, {"headings_1": {"content": "plan.", "page": 29, "level": 1}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoFPED released a sum of UGX. 15,500,000,000 to \nSACCOs in Manafwa DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income-generating activities. The district also received UGX. 155,087,784 for the PDM Administrative", "metadata": {"headings": [{"headings_0": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}, {"headings_1": {"content": "plan.", "page": 29, "level": 1}}], "page": 34, "document_name": "Manafwa 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": 3}}, {"headings_1": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7.2 Positive Observations \nI noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}, {"headings_1": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "155 PDM SACCOs received PRF UGX.100 million each as required and thus there was no under or over release of PRF. \nOut of UGX 15,500,000,000 budgeted by MoFPED for funding of 155 District PDM SACOOs, a sum of UGX 15,500,000,000 was disbursed to 155 PDM SACCOs. \nHLG Core Implementation team was fully constituted as per the guideline. I further observed that there were no quarterly performance reports. \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets. \nthe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX155,087,784, out of which, UGX155,087,784 (100%) was received \nThe HLG Core Implementation Team shall constitute the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). PDCs were fully constituted and I noted that all the 10 PDM SACCOs had fully constituted PDCs. \nOut of 10 PDCs, only all the 10 held all the 4 quarterly meetings. \n10 PDCs received funding of UGX. 40,000,000 for the PDC activities \nIn 10 sampled SACCOs, a leadership vetting committee was not elected and", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}, {"headings_1": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inaugurated", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In all the PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was not approved/not included in the minutes/agenda \nAll the 10 sampled PDM SACCOs did not have training of the PDM SACCO members during the meeting \nAll the 10 PDM SACCOs did not include the bank account opening resolution in the minutes \n0 The training of trainers (Core Implementation team) was carried out. \n0 The trainings were conducted. \n00 \nAll the sampled 10 SACCOs were not registered under the Cooperative Societies Act The \nOfficers at the Sub as Based \na swe ss gen 10\u00b0out of 10 PDM SACCO\u2019s approved signatories \nwere \nauthorizing payments to PRF", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}, [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}], [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}], [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}]], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], "page": 35, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 I noted that 10 sampled Enterprise groups in the sampled 10 PDM SACCOs were not registered by the Community Development Officers at the Sub-County as Community Based Organizations \nI noted that 20 Beneficiaries received UGX 20,000,000 which as indicated in the SACCO records \n7.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n7.3.1 Planning and Budget Performance \nI reviewed the Manafwa District approved work plan, budget for PDM activities, and noted the following. \n7.3.1.1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the Manafwa District budget and work plans revealed that no priorities were received from sub counties and town councils and thus none was incorporated in the entity\u2019s budget and work plans. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that Secretariat released new Guidance on how PDM activities for 2022/23 would be managed in the 2nd quarter of the FY after the approval of Sub County and District budgets and work plans. \nFurther still the ever-changing Guidelines kept institutions in suspense about what to include in the plans or not", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}]], "page": 35, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 35, "level": 1}}], "page": 35, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The \nNo funds were disbursed to any of the 155 SACCOs in the 1\\*-Quarter yet UGX. ~-e \n3,875,000,000 was expected per quarter. \noe Only 148 out of the 155 SACCOs received PRF of UGX.14,800,000,000 in the 2\"", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter.", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Only 7 out of the 155 SACCOs received UGX.700,000,000 .in the 3\" Quarter. e No SACCOs received funds in the 4\" Quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries, which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nThe Accounting Officer should bring the matter to the attention of MoFPED. \n7.3.1.3 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \noe I noted that 10 sampled PDM SACCOs had disbursed UGX.198,985,590 (26%) out of the PRF received of UGX.1,067,007,346 leaving UGX.766,524,850 (74%) undisbursed. Details are in the Table below/ \nSN Vote Parish Name Name of Total Receipts Total %age Remarks Name \\| SACCO (Credits) Disbursemen disburse \nts (Loans) d \n1 Manafw BUKHADALA BUKHADALA 109,173,482 34,450,000 32% Low \na DLG PARISH BUKHADALA \ndisbursement of PDM SACCO \nParish Revolving Fund \n2 Manafw BUMULEKHWA BUMULEKHWA 109,629,162 32,700,000 30% Low \naDLG PARISH NALONDO PDM \ndisbursement of SACCO Parish Revolving", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BUNAMURREY", "metadata": {"headings": [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}], "page": 36, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fund \n3 Manafw BUNAMUKHEY 109,998,846 235,590 0% Low \na DLG A PARISH A KIMALULI \ndisbursement of PDM SACCO \nParish Revolving \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 attributed this to the following; \noe Continuous changes in the Guidelines affected the disbursement. o Lack of data. \nSystem break down and un ending update of the FIS by the Secretariat o \ne Changes in amounts to be disbursed.", "metadata": {"headings": [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}, [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}], [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}], [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}], [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}]], "page": 36, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "BUNAMURREY", "page": 36, "level": 1}}], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage SACCO leaders to ensure timely disbursement of funds. \n7.3.1.4 Inclusion of Parish/Wards in the PDM \nParagraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "BUNAMURREY", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "BUNAMURREY", "page": 36, "level": 1}}]], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that MoFPED maintained a parish database of 155 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 156-gazetted parishes. This implies that only 1 parish was not planned for, thus not funded. Details of the unfunded parishes are in the table below. \nName of Name Of Flagship projects Expected PRF HLG PDM (UGX.) SACCO \n148 Manafwa Bumatanda Crops: Fruits (Passion, 100,000,000 Not Funded District Bukhadala Oranges), Bananas,", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "Development.", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development.", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}]], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Livestock: Dairy, Piggery. \nAs a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nThe Accounting Officer has stated that the Bumatanda Bukhadala PDM SACCO did \nPillar 3, (22\"? version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \no The HLG Core Implementation Team shall constitute the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}, [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}], "page": 38, "document_name": "Manafwa 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 byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure \n", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}]], "page": 38, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish Development e I reviewed the operations of the The Accounting Officer Committees (PDC) \nPDC in the 10 sampled PDM should ensure that PDCS SACCOS, and noted the following; carry out their functions e The PDC was fully constituted in all inline the PDM guidelines. the 10 sampled SACCOs as per the", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}], "page": 38, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 38, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 38, "level": 1}}], "page": 38, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Out of the 10 samples, 3 PDCs \nSN Governance \nObservations a Sh atta \\# eis \u2018 Recommendation ~ Structure", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 38, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 38, "level": 1}}, [{"headings_0": {"content": "guidelines", "page": 38, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 38, "level": 1}}]], "page": 38, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "io", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}], "page": 39, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "facilitate the activities of the PDCs e 10 PDCs received funding of UGX. 40,000,000 for the PDC activities \nThe Accounting Officer explained that At the time of audit, the Parish Chiefs was on leaving so finding that information took a lot of time. The minutes are now available for your verification. Furthermore, it was revealed that there was also a constraint due to lack of operational funds.", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}, [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}]], "page": 39, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Zz General Meetings by \\|e All SACCOs held a general meeting The Accounting Officer PDM SACCOs \nand all SACCOs held their first \nshould sensitize SACCO general meeting in more than 1 \nleaders to ensure AGMs are month after their registration. \ntimely held and all SACCO e In 10 sampled SACCOs, a members are trained as per leadership vetting committee was the byelaws. \nnot elected and inaugurated \ne In all the PDM SACCOs, the vetting \ncriterion following the PDM SACCO \nbyelaws was not approved/not \nincluded in the minutes/agenda \ne All the 10 sampled PDM SACCOs \ndid not have training of the PDM \nSACCO members during the \nmeeting \ne All the 10 PDM SACCOs did not \ninclude the bank account opening \nresolution in the minutes \nThe Accounting Officer explained that all SACCO Leaders were trained. \n", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}, [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}], [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}]], "page": 39, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. PDM SACCO Board \n10 sampled PDM SACCOs with fully The Accounting Officer constituted Boards did not hold should sensitize SACCO regular Board meetings. \nleaders to ensure SACCO e The members of the board did not boards \nare fully fill in expression of interest forms constituted. \nprior to being elected board", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}], "page": 39, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to- fully constitute the Core implementation. team negatively affects mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7.4.1 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 Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of o \nthe 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 o \nmembers 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 oe \nOfficers 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 o \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \noe The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was o \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasized by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations \nRecommendation ]", "metadata": {"headings": [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}, [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}], [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}], [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}]], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 2}}, {"headings_1": {"content": "appropriate oversight.", "page": 40, "level": 1}}], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Licensing of PDM 10 sampled SACCOs were not licensed to The Accounting Officer \nc Nature ~ of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 2}}, {"headings_1": {"content": "appropriate oversight.", "page": 40, "level": 1}}, [{"headings_0": {"content": "registration", "page": 40, "level": 2}}, {"headings_1": {"content": "appropriate oversight.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ~ \u00ab\\|", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 2}}, {"headings_1": {"content": "appropriate oversight.", "page": 40, "level": 1}}], "page": 41, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], "page": 41, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agreements financing agreements PRF financing agreements are signed The Accounting Officer explained that before funds are Financing Agreements were signed received. \nbetween the beneficiary and SACCO \nLeaders on the system, which could not \nbe retrieved for verification. \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n7.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}, [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}]], "page": 41, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e The identification of subsistence households shall be carried out using the wealth-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 authorized 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 oe \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 \nbefore 5th \nSN. Activity. Observations. Recommendaticn . \n-\\| \nflagship projects that were they are favorable inconsistent with the LG to the District. \nselected \npriority commodities. \ne 16 out of 19 farmer \nenterprise/households implemented projects that are not from the priority commodity list. Details are in Appendix 6 \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer explained that MAAIF did not provide the guidelines on enterprises. We request that a review of the enterprises selected be harmonized with those at district level.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}, [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}]], "page": 41, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance Policy for \n20 PRF beneficiaries out The Accounting Farming Enterprises \nsampled 20 who carried Officer should out farming enterprises in engage \nthe", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], "page": 42, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n10 PDM SACCOs did not relevant \nobtain \nagricultural stakeholders on the insurance policies from matter and UAIS. sensitize the \nSACCO \nLack of recourse in form of insurance will expose management about the farming enterprises to the adverse effects of the matter. \nclimate change and may result into failure to \nrecover the loan funds. \nThe Accounting Officer explained that The guidance about insurance policies was given after the disbursement and until now, it is not clear. \nOperation of the SACCO Paragraph 3.0 of the Users Handbook for the PRF The \nPDM \nBank Accounts \nUnder PDM Pillar 3 Financial Inclusion October Secretariat should - \n2022 provides that each Parish shall have a PDM ensure \nthat \nSACCO and a PRF designated bank account for guidelines are also that PDM SACCO, in a branch of a supervised provided \nearlier \nfinancial institution that is convenient for the prior \nto \nmembers of the PDM SACCO. I noted that; \nimplementation of e By the time of the first the projects. general meeting, 10 PDM \na) Physical Inspection of Household Project Implementation \nI reviewed loan files (you can obtain this from the SACCO, CAO, or DCO) and carried out physical inspections where I observed the following; \ne One (1) beneficiaries in NANDUBISI BUWAGOGO PDM SACCOs had implemented different project \nDetails are in Appendix 7. \nFailure to implement the funded projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}, [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}]], "page": 42, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "registration", "page": 41, "level": 2}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to MAAIF did not provide the guidelines on enterprises. We request that a review of the enterprises selected be harmonized with those at district level.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "registration", "page": 41, "level": 2}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The PDM Secretariat should revisit the flagship projects so that they are favorable to the District.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EZ - ORIGINA", "metadata": {"headings": [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a U, C oPy U \n\\| \nJohn F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}, [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}]], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 44, "level": 3}}, {"headings_1": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "revenue \nActual collected Budget Variance Reason for the Variance(Challenges) \\| 30 June 2023 \n30 June 2023 \n30 June 2023 \n(Shs) (Shs) (Shs)", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 44, "level": 3}}, {"headings_1": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Tax Revenues a", "metadata": {"headings": [{"headings_0": {"content": "[Tax Revenues a", "page": 44, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 \n: \n: \nLocal Services Tax \n95,769,686 139,040,000 43,270,314 Delayed access new staff on payroll Business Licenses \u2014\\_ \n0", "metadata": {"headings": [{"headings_0": {"content": "[Tax Revenues a", "page": 44, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "page": 44, "level": 3}}, {"headings_1": {"content": "[Tax Revenues a", "page": 44, "level": 5}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "page": 44, "level": 3}}, {"headings_1": {"content": "[Tax Revenues a", "page": 44, "level": 5}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "77,000", "metadata": {"headings": [{"headings_0": {"content": "77,000", "page": 44, "level": 3}}, {"headings_1": {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22,800,000 22,723,000 Trading managed by TC which are self-accounting corvid , \neffect and break \nNon-Tax Revenues = Rent", "metadata": {"headings": [{"headings_0": {"content": "77,000", "page": 44, "level": 3}}, {"headings_1": {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "250,000", "metadata": {"headings": [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "232,815,000 232,565,000 Expected occupants of houses didn\u2019t turn up and houses were under renovation and was out use \nAdministrative fees and licenses \n63,616,100 71,930,000 8,313,900 Loan application fees was stopped \nTotal Revenue 171,581,786 473,585,000 302,003,214 \nZ \nSi \nNo. Programme Budget Output Out-put budget Activities \nAudit comment on indicators 1 Agro- \n010015-Extension services \nIndustrialization \n\\| \n94,637,784 Holding of SACCO meetings and Trainings The indicator was not provided Parish Development committee meetings \nMonitoring by PDC \nin the work plan \nThe indicator was not proved \\| in the work plan \nThe indicator was not provided in the work plan \n3 Human Capital 320003-Assets \n5,711,135,848 Construction of seed school at khabutoola The indicator was not provided development Facilities Management i seed school \nin the work plan \nCompletion of stalled projects at The indicator was not provided", "metadata": {"headings": [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}, [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}]], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 44, "level": 1}}, {"headings_1": {"content": "250,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buwagogo and Sibanga seed schools", "metadata": {"headings": [{"headings_0": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, {"headings_1": {"content": "| |", "page": 44, "level": 1}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the work plan \nConstruction of two classrooms and office The indicator was not provided at Bumwangu P/s in Manafwa TC \nin the work plan \n+ \n+ \n4 Natural Resources, 000006-Planning Environment, Climate Budgeting services", "metadata": {"headings": [{"headings_0": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, {"headings_1": {"content": "| |", "page": 44, "level": 1}}, [{"headings_0": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, {"headings_1": {"content": "| |", "page": 44, "level": 1}}], [{"headings_0": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, {"headings_1": {"content": "| |", "page": 44, "level": 1}}]], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change, Land And", "metadata": {"headings": [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of two classrooms and office The indicator was not provided at kikwetsi P/S in Bukusu S/C \nin the work plan \nConstruction of 5 stance lined pit latrine The indicator was not provided at eleven (11) Primary schools \nin the work plan \n147,880,000 Phase 2 Construction of Nangalwe and The indicator was not provided Ikaali water supply systems \nin the work plan \n\\| \n41 \nNo Programme Budget Output Out-put budget Activities Water \nAudit comment on indicators \nIntegrated Transport 260002-District, Urban and Infrastructure And Community Access Road Services \nMaintenance \n\\| \nTotal \n(a) Implemented \n103,152,899 Completion of Lutaaso Bridge on The indicator was not provided Bukhaweka-Butiru Road \nin the work plan \nTimber Decking of Buweswa Bridge on The indicator was not provided Buweswa-Butooto Road \nin the work plan \nRepair of Mwikaye Bridge", "metadata": {"headings": [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}]], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,056,806,531", "metadata": {"headings": [{"headings_0": {"content": "6,056,806,531", "page": 45, "level": 3}}, {"headings_1": {"content": "Change, Land And", "page": 44, "level": 3}}], "page": 45, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The indicator was not provided in the work plan \n\u2014 \nNo. Program \nSub-program Budget Out-put Total Out-put Total No Number of fully expenditure UGX activities in implemented \u2018000\u201d the output activities \n1 06-Natural Resources, 03-Water Resources 000006-Planning and 345,724,000 \nEnvironment, Climate Change, Management \nBudgeting services \nLand And Water \n\\| \\| \\| Total 345,724,000", "metadata": {"headings": [{"headings_0": {"content": "6,056,806,531", "page": 45, "level": 3}}, {"headings_1": {"content": "Change, Land And", "page": 44, "level": 3}}, [{"headings_0": {"content": "6,056,806,531", "page": 45, "level": 3}}, {"headings_1": {"content": "Change, Land And", "page": 44, "level": 3}}], [{"headings_0": {"content": "6,056,806,531", "page": 45, "level": 3}}, {"headings_1": {"content": "Change, Land And", "page": 44, "level": 3}}]], "page": 45, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_(b) Implemented", "metadata": {"headings": [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], "page": 45, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Program \nSub-program PIAP-Outputs Budget Out-put Total Out-put \\| Total No Number of fully No of No of expenditure activities implemented partially activities UGX \u2018000\u201d in the activities implement that were output ed not activities implement ed \n01-Agro- 01-Institutional 18020404- 010015- 16,940,539,796 4 3 0 Industrialization Strengthening Capacity built in Extension services \nand multi program \nCoordination planning and \nimplementation of \ninterventions \nalong the value \nchain \n18-Development 02-Resource 18020404 - 560021- Inter- 411,493,041 7 6 i] 0 \n42 \nProgram \nSub-program PIAP-Outputs Budget Out-put Total Out-put Total No Number of fully No of No of \n\\| expenditure activities implemented partially activities UGX \u2018000\u201d in the activities implement \\| that \u2014 were output \\| ed not i activities implement \nPlan \nMobilization and Capacity built in Governmental \nImplementation Budgeting multi program Fiscal Transfer \nplanning and Reform \nimplementation of Programme \ninterventions \nalong the value \n\\| \nchain \n12-Human 01- Am) 320003-Assets and 3,622,717,276 15 13 2 0 \n\\| \nSports and skills \nFacilities \nManagement \\| 7 \n09-Integrated 04-Transport 09030601- 260002- 118,148,000 3 1 0 Transport Asset Transport District, Urban and \nInfrastructure And Management infrastructure Community Access \nServices \nrehabilitated and Road Maintenance \nmaintained. \nL \\| Total 21,092,898,113 30 25 5 0 \nAppendix 4: Misclassification of Expenditure \nInvoice Supplier Description EFT Payment Date Amount Account Name Charged stat./Q4/22/23 \nWapatiti Alex 754914 = Facilitation for CAO to Mofped and 5897476 15/06/2023 \n1,055,000 Ex-Gratia for Political Ministry of Agriculture... leaders. stat/q2/22/23 \nUganda Revenue Authority PAYE FOR councilors without supplier 2600604 09/12/2022 \n2,250,000 Ex-Gratia for Political Collections numbers Ei leaders. stat/1/q3/22/2 3 Wapatiti Alex 754914 Facilitation for verification of NIN \n20/01/2023 2,570,000 Ex-Gratia for Political \n\\_ 4 leaders. \n\u2018 \nwks/q4/22/23/ 034 Rubis Energy Uganda Limited supply of fuel and lubricants for routin 6426160 28/06/2023 \n11,400,000 Maintenance Buildings: \u2014 mechanisation of sibanga -sibaale road. \nand Structures \ni wks/q3/22/23/", "metadata": {"headings": [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}, [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}]], "page": 45, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "76. Shell Elgon Service Station \\| supply of fuels and lubricants for 4694799 31/03/2023 \n1,530,000 Maintenance Buildings, \u2014 green of Buweswa Bridge on \nand Structures \n2 Buweswa Butooto Road. \n-", "metadata": {"headings": [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], "page": 46, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "EDUC/Q4/22/2 3/024 Ronald Mukhwana facilitation for CAO to kampala to follow 5894207 15/06/2023 1,115,000 Monitoring and Supervieon up revoting of Ugift funds. 5 of capital work \u00f6 PROD/Q2/079, Winny Nangekhe being payment for profiling of eligible 2090319 16/11/2022 1,040,000 Monitoring and Supervision farmers under MSI. of capital work prod/q3/062 Metrine Nabustebi facilitation for micro scale irrigation 4272941 16/03/2023 1,500,000 Monitoring and Supervision program quarterly review meeting for of capital work 43 Invoice Supplier Description EFT Payment Date Amount Account Name Charged agricultural extension workers at production department prod/q4/082 Komono General Investment supply of micro scale irrigation Limited equipment and safety gears. 6441501 28/06/2023 14,142,000 Monitoring and Supervision of capital work wks1/q2/22/23 Masabasi Patrick 820771 Purchase of chemicals and facilitation 2233054 25/11/2022 3,062,500 Monitoring and SUBERAEIEN \\| for water quality control activities of capital work EDUC/Q3/22/2 3/107 Ronald Mukhwana Being payment for facilitation to 4276691 16/03/2023 1,165,000 Monitoring and Supervision Kampala to follow up on funds of stalled of capital work UGIFT under a Project education project \u2018 prod/q2/090 Ronald Bwayo 1088306 facilitation for farmer field school trining 2090040 16/11/2022 H in kampilingisa. 44 of capital work 2,530,000 Monitoring and en prod/q3/22/23 1 Rubis Energy Uganda Limited fuel and lubricants for farm visitsunder 4694728 31/03/2023 2,997,500 Monitoring and Supervision the microscale irrigation program of capital work : prod/q4/023 Walyaula Joseph 754856 facilitation for recruitment of contract 5313838 17/05/2023 2,060,000 Monitoring and Supervision staff to support in the implementation of of capital work micro scale irrigation. Ad../q3/22/23 Mabberi Abdul 754954 Facilitation for staff while handling 3785443 21/02/2023 1,390,000 Staff Training \u2014 submissions to District Service commission for various actions AD/Q2/22/23 Mabberi Abdul 754954 Facilitation for human resource while 1990542 07/11/2022 1,800,000 Staff Training sorting files for staff yet to retire \\| Total [51,607,000 Appendix 5:Transfer of PRF to Un-licenced SACCOs Vote Name Parish Name Name of SACCO Is the SACCO registered Remarks under Microfinance Institutions money lenders act 2016? (Yes/No) Manafwa District Asinge Lwanjusi Pdm Sacco No Unlicensed SACCO Manafwa District Bukhadala Bukhadala Bukhadala Pdm Sacco Unlicensed SACCO Manafwa District Bumulekhwa Bumulekhwa Nalondo Pdm Sacco Unlicensed SACCO Manafwa District Bunamukheya Bunamukheya Kimaluli Pdm Sacco Unlicensed SACCO 44 . Is the SACCO registered Remarks under Microfinance Institutions money lenders : Manafwa District Sinyifa Ward Manafwa District Wanga Appendix - \u00a9 2 1 implement priori Sinyifa Ward Buwaya Tc Pdm Sacco Wanga Nalondo Pdm Sacco act 2016? (Yes/No) \\| Vote Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}, [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}]], "page": 46, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hass", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LG?", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Manafwa DLG BUNAMUKHE YA BUNAMUKHEYA Piggery, Poultry ,Maize Yes 11 11 10 1 PARISH KIMALULI PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Manafwa DLG BUSANGAYI BUSANGAYI Goats rearing, dairy, Yes 12 18 18 2 PARISH KHABUTOOLA ==PDM\\| Banana farming \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6. Manafwa DLG BUWOPUWA BUWOPUWA BUTIRU) Poultry, Rice, Maize No 7 7 7 0 PARISH PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFa Manafwa DLG LWANJUSI PARISH LWANJUSI LWANJUSI Piggery, Cassava Yes 15 15 15 2 PDM SACCO growing, Diary, \nGroundnuts growing, \nOnions", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}, [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}]], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Manafwa DLG NANDUBISI NANDUBISI Buying Coffee cherries, Yes 3 6 3 2 . PARISH BUWAGOGO PDM\\| Coffee farming, poultry, \n\\\\ SACCO piggery, diary", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "9, Manafwa DLG SINYIFA WARD SINYIFA WARD) Coffee, Poultry, dairy No 3 3 3 1 BUWAYA TC PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Manafwa DLG WANGA PARISH Piggery, Poultry, Yes 10 10 10 2 WANGA NALONDO\\} Groundnuts and Soya \nPDM SACCO \nbeans, Dairy", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n~ Total 99 16 \\| \n46", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}, [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}]], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file