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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \n\\| ON THE FINANCIAL STATEMENTS OF MARACHA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023  \n\\|", "metadata": {"headings": [[]], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORy, Gling", "metadata": {"headings": [{"headings_0": {"content": "ORy, Gling", "page": 1, "level": 2}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 1, "level": 6}}, {"headings_1": {"content": "ORy, Gling", "page": 1, "level": 2}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opp", "metadata": {"headings": [{"headings_0": {"content": "Opp", "page": 1, "level": 2}}, {"headings_1": {"content": "Le", "page": 1, "level": 6}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Opp", "page": 1, "level": 2}}, {"headings_1": {"content": "Le", "page": 1, "level": 6}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS \nLSE OF ACT OPV ITB \neter CES IS HIRE SESE NA ASAE HEEA SORES iii ccrccesuneenessanecssseamnetsis dstnsen-nnnnanvnnnnamennasicsscnr \nOBINION \u201enn. \nanarinnieensnannnenennnsrnansnscownnes o\u00a5\u00a5S059 NRE ENENANY ENS ET 1 en ne ahs \nBasis. for OPINION \nsxensuxecesssasinasdssasantnanarnensnanannnntnenensvistvescseey $4 RER 1 creserencevavescessnswon \nKey Audit MEUIBIS... \nmnnowmesnnnensrnteseyseos 19S e HE ONERA IRUS Le TASSEL EASTERN 1 cccereerercesnsvescexasemancesracassonsnisnttsaenamnes \n1.0 Implementation of the Approved Budget...........uneeennnenenennenenenneensseensener a. 2.0 Management of the Government Salary Payroll...........ccscssesesseceseeecerneeneteescseessniseeneess 9 \nUtilization of the: WaQe BUCQEE \n10 scccsscinccesncssannsicniiiearsinstssiansensmnenensarseanmnunecennsuveronnesenveieaptnnsennieneyes \nOther Mailer... 13 u... anne nennen rue \n3.0 \nImplementation of Key Government Grants/Programmes (Focus Areas)... 13 \nOther Information... 24 ea nur eros nenn \nManagement'\u2019s Responsibility for the Financial Statements.............ueeeeeneesneenneen 25 Auditor\u2019s Responsibility for the Audit of Financial Statements... 25 Other Reporting Responsibilities......................eeseeesenseneoennenssnsnssensensnssnsnnsonensnenennsnnrnnnennentnnnen 26 Report on the Audit of Compliance with Legislation...........eeeeeenenenennseeseeseneeneneeenneen 26 4.0 Implementation of the Parish Development Model... 26 \nBD DON AICCS .crvcxrsseseveacaunecsesainancatsascseisanannaenonnsnnnnncensenssennutenteres sues heyn iy UEEPNED DIN uET UNSAID AAT ERIEER Te 35 \n1 \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF MARACHA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}]], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 5, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Maracha 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 Maracha District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 5, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nIT conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Maracha District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.36,214,803,690 out of which UGX.34,709,616,097 was warranted as shown below; \nSN Details Budget Warrants % age of \\_\\_\\_UGX(A) UGX (B)  \n\\| \\| )\\_ 21,686,491,195 20,689,561,122  \n6,752,484,314 6,640,163,135  \n2,393,933,436 2,375,850,295 99% \n4,890,404,745 4,890,404,745 100% External Financing 491,490,000 113,636,800  \nTotal 36,214,803,690 34,709,616,097 \nOut of the total warrants of UGX.34,709,616,097 I reviewed the utilisation of warrants worth UGX.27,053,338,765 (78%) as summarised in the table below; \nDetails Actual Cumulative Cumulative expenditure Actual % age out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 5, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ETT SOS seen \\| Wage expenditure 22,139,932,021 22,139,932,021 64% 2; PDM expenditure 91,051,539 22,230,983,560 64% audited  \nEducation grant - 451,411,271 22,682,394,831 65% Formerly SFG  \nMicroscale irrigation 275,170,131 22,957,564,962 66% projects  \n[ 5. 2,142,023,281 25,099,588,243 Water development 362,746,000 25,462,344,243 73% grant (Piped water, and  \nwater and \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of output and activities under the budget performance review. \nNo Observation Recommendation \u2014\\_\\_ een SEES  \n1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}, [{"headings_0": {"content": "ee", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "ee", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}]], "page": 6, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "ee", "page": 6, "level": 3}}], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "local revenue of UGX.256,000,000 however; by the end of the Officer should come year, UGX.220,937,462 had been collected representing 86% up with revenue performance. The summary is in the table below and the enhancement plan details are in Appendix 1.  \nin order to realize the budgeted the Approved Actual Variance revenue. budget Collections (UGX)  \nUGX  \nUGX", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "ee", "page": 6, "level": 3}}], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ot ee ee", "metadata": {"headings": [{"headings_0": {"content": "ot ee ee", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Revenues  \nFe 157,000,000 115,314,869 41,685,131 Revenues  \n\\|\\_\\_\\| Total 256,000,000 220,937,462 35,062,538 \nThe DLG over collected revenue from rent, Sale of Goods and Services, and Administrative fees and licenses which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nThe Accounting Officer did not provide any response in this  \nregard  \nPerformance of GOU warrants  \nThe Accounting The DLG had an approved budget of UGX.36,214,803,690 to Officer should liaise implement the various programmes, out of which with relevant UGX.34,709,616,097 was warranted resulting in a shortfall of stakeholders and UGX.1,505,187,593 representing 96% performance. obtain an understanding as to The performance of warrants for each of the programmes is why the required shown in the table below;  \nfunds were not Programme Approved released. budget (UGX)", "metadata": {"headings": [{"headings_0": {"content": "ot ee ee", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "ot ee ee", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "ot ee ee", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,876,115,406", "metadata": {"headings": [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ~ Industrialization \u201cDevelopment Plan \\| 312,896,464 \\| 300,500,464 \\| 96% Implementation Total 36,214,803,690 34,709,616,097 96% \\| The UGX.1,505,187,593 that was not warranted was meant for the following activities which were either partially or not implemented at all; Programm Amount not Activities not Purpose of warranted implemented the (UGX) unimpleme nted activity Human 1,058,878,555 \\| Primary wage Capital and PHC wage of more Development health staff for service delive: Integrated 70,133,907 Road works Maintenance Transport under URF of the District Infrastructur worth Road e (Equipment Network repairs, Transfer to TC & Routine manual maintenance. Human 376,175,131 Health sector Improvemen Capital funds for t of the Development vaccination immune and system of the immunization communi The District continues to have low staffing levels and most of the district road networks was in poor condition due non release of Uganda Road Funds. The Accounting Officer explained the following; eo The Funds for primary wage and PHC wage was adequate to pay for recruited teachers and health staff The Funds for URF were not released oe o The funds for partners of BTC, Gavi, and UNICEF were not realised by Donors 1.3 Utilization of Warrants Out of the total warrants of UGX.34,709,616,097 availed The Accounting Development 2 Infrastructure Environment Private Sector 20,188,748 20,035,727 99% Development Public Sector 2,904,976,390 2,601,109,310 34,709,616,0 32,098,690,4 44 92% 97 The warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. Table Showing key activities affected by under- utilization of warrants Programm Warrants Activities Reason for the not Utilized affected by underutilization the under of warrants by utilization Accounting Officer Human 1,853,956,81 Staff Salaries Ban on recruitment Developmen 6 for Health and funds received t Capital Workers and and warranted in teachers June 2023 Integrated 889,248,413 Retention for Defect liability Transport Liko H.C III period for retention Infrastructur and Staff not yet expired and e House slow progress of the Construction contractor for of Amanipi Amanipi H/C III H/C IV Total 2,601,925, 653 As a result of failure to utilise warrants; There were staffing gaps in the district o o The Staff at Amanipi H/C did not have adequate accommodation. The Accounting Officer attributed this to late release of funds by MoFPED. Performance of external assistance The Accounting The entity had an approved budget for external assistance of Officer should \u2018\\| The UGX.377,853,200 that was not warranted was meant", "metadata": {"headings": [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}, [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}]], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 1}}, {"headings_1": {"content": "1,876,115,406", "page": 7, "level": 3}}], "page": 11, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "six (26) activities worth UGX.3.68Bn that were fully quantified Officer  \nshould and noted that; monitor the procurement  \noe Six (6) outputs with thirteen (13) activities and proces to curb expenditure worth UGX.0.521Bn was fully implemented. delays in the oe Four (4) outputs with 13 activities worth UGX.3.16Bn procurement  \nwere partially implemented. Out of 13 activities, the entity process.  \nfully implemented 0 activities; twelve (12) activities were  \npartially implemented, while one (1) activity was not", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 1}}, {"headings_1": {"content": "1,876,115,406", "page": 7, "level": 3}}], "page": 11, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], "page": 11, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets Category of No. of No of No. of No of No of Expen outputs outpu activi Activi activi activi diture ts ties in ties ties ties Amou asses the fully partia not nt sed outpu imple lly imple (UGX) ts ment imple ment  \ned ment ed  \ned  \nFully 6 13 13 0 0 0.521 implemented  \noutputs  \nPartially 4 13 0 12 1 3.16 implemented  \noutputs  \nTotal 10 26 13 12 1 3.681 \nPartial/Non-implementation of planned activities implies that \nConstruction of a 4 stance VIP Latrine at Retriko P/S. .  \n. Construction of a 5 stance VIP Latrine at Odrua P/S.  \n. Procurement of 3 seater Desk for Kakwa P/S, Bura P/S, Egamara P/S, Otravu P/S & Galia P/S.  \n13; Pipped water & rural and sanitation development. \nRefer to Appendix 2 for details. \nThe Accounting Officer explained that all projects upgrading are multi-year projects whose initiations to start are affected by delayed procurement process (hybrid procurement) meaning procurements initiated by Line ministries lead to delayed scope of works and when budget development grants are not absorbed re-voting of funds are not timely leading to delayed scope works. \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: \n1.6.1 Service Delivery under thematic and focus areas (URF).  \nI sampled three (3) out of seven (7) activities with a total expenditure of UGX.99,838,000. The significant findings are provided in the table below. \nProg Activity Source Total Pictorial Summary of Audit Manage ram details of funds expendi evidence findings conclusion ment me ture (Time, Quality, Respons (UGX) Quantity, Cost e \nETS OTE A OCU LI T S 5250001 > 03 - Routine URF  \nTrans mechanized 00  \nport maintenanc  \nInfra e of road of  \nstruct Nyadri =  \nure & Tara Road  \nTrans (13.5km)  \nport \nand", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}]], "page": 11, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EuncHonality)", "metadata": {"headings": [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 12, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "By the time of \n\\_ EM Partially FAERIE [Entre road\u201d the audit, only implemented length of 13.1km of road  \n3.5kms  \nhad been was maintained worked on leaving out and report 0.4km which is made after not part of the  \nthe audit. \nThe Accounting Officer explained that heavy rains had affected the roads that were recently constructed. However, routine workers were going to be deployed to start opening the affected parts of the road. \nThe Accounting Officer should ensure that quality work is undertaken in order to keep the roads in a motorable condition. \n1.6.2 The service delivery under focus areas  \nI sampled five (5) out of nine (9) activities in two (2) focus areas with a total expenditure of UGX.2,539,843,000 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 1.0 of this report. \nFocus Area Key Observation Implication 2 EER SITE At the time  \nSEAT o", "metadata": {"headings": [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}, [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}]], "page": 12, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of inspection, | \"\u00a9 Delayed service", "metadata": {"headings": [{"headings_0": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}, {"headings_1": {"content": "EuncHonality)", "page": 12, "level": 2}}], "page": 13, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delivery to works were still ongoing at All  \nthe learners that need Saints SS Oluvu at Oluvu SC.  \nmore learning space. Microscale  \nIrrigation demos were oe Community has access to", "metadata": {"headings": [{"headings_0": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}, {"headings_1": {"content": "EuncHonality)", "page": 12, "level": 2}}], "page": 13, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Irrigation", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], "page": 13, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delivered and installed at the learn and see the benefits time of inspections at kimiru of the irrigation scheme. Parish Oluffe Sub-county and Oniba Parish Drambu Sub- county. Project currently at 50% o Delays lead to late service completion & registering delivery and causes the consistent delays at Ambidro government to incur more HC III in Kijomoro SC. costs in the project. Incomplete site works, un \u00a9 Delayed access to health delivered medical equipment, center services by the quality of finishing was community. wanting, no sign of environment and social works at Liko HC III in Drambu Sub- county. o Incomplete site works of the e Housing challenges for semi-detached house; the health workers at the quality of finishing was Health Center. wanting at Liko HC II in Drambu Sub-county. measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Maracha DLG had a wage budget of UGX.23,279,523,188 out of which UGX.21,195,158,163 was utilised for the period under review. Below is a summary of the key findings from the special audit; \\_No\\_\\| Observation Recommendation \\_ Utilization of \\_ the Wage Budget SR EI SPE SRE ES TREES \\_\\| 241 The Accounting The District had an approved wage budget of should liaise with UGX.21,279523,188, and obtained supplementary funding of MoFPED to ensure UGX.2,219,707,890 resulting into a revised wage budget of timely release of UGX.23,279,523,188 which was all warranted. funds. Out of the total warrants, UGX.21,195,158,163 was utilized by the DLG resulting in un-utilized warrants of UGX.2,084,365,025 representing utilization of 91% as summarized in the table below and Appendix 3 for details. Supple Revise Warran Payment Unspent mentar d ts UGX. s UGX. Balance y UGX. Budget Bn Bn UGX. Bn Bn UGX. ' Bn Bn 21,059,8 2,219,70 23,279,5 23,291,4 21,195,15 2,084,365,025 15,298 7,890 23,188 11,519 8,163 From the analysis, I noted that \u00a9 There was an under absorption of UGX.2,084,365,025 (9%) and the supplementary funding of was not utilized The Accounting Officer explained that there was a late release of the wage supplementary budget and as such activities were affected. 2.2 Validation of employees on the entity payroll The Accounting The District had 1,871 employees on the IPPS payroll of which Officer should 1,737 (93%) were fully verified, 97 (5%) partially verified, and continuously 37 (2%) did not", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}, [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}]], "page": 13, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "justification.", "metadata": {"headings": [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], "page": 15, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii.  \nI further noted that 27 individuals were not accounted for and these were omitted from the validated payroll. \nd) 2 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. \nThe  \nOfficer  \nthat Minute extracts from Arua \n2.3 Inconsistencies in Employee Details \n\\| The Accounting A total of 324 employees on the payroll had inconsistencies in \\| Officer \nshould \\| their dates of birth, captured in the payroll and data captured by follow up to ensure NIRA on the National IDs. The information is critical in the that the required identification of an individual. \ninformation has been submitted to Inconsistent information undermines the integrity of the MoPS for correction District\u2019s records and may complicate the employee service of errors.  \nhistory and retirement procedures. Where the errors in dates of  \nbirth increase the length of service, it may lead to the irregular  \nextension of employee service. \nThe Accounting Officer explained that all the affected employees had been notified to submit relevant documents such as PSF 3, National Identification Cards, and Letters of Affidavits to Ministry of Public Service for correction of their dates of birth through a letter dated 11\" September, 2023. \ne) Findings from Other Special Audit Procedures \nThe Accounting I undertook other special audit procedures to review the Officer should set accuracy of the payroll including planning, budgeting and up a team to payments for the period of four years (2019/2020-2022/2023). \nconduct a review of the payroll for I noted that; \nerrors before a) 139 employee records were captured on wrong payments are", "metadata": {"headings": [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}, [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}]], "page": 15, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "scale/notches.", "metadata": {"headings": [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], "page": 16, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "effected. He should b) A total of 4 employees were not paid salary amounting to as well make UGX.5,295,700 in the period under review leading to arrears. arrangements  \nto c) Over-remittance and under-remittance of statutory confirm \nthe deductions and non statutory deductions were made by the authenticity \nof entity during the period. \narrears and clear the pending arears. The Accounting Officer explained that payments of statutory  \ndeductions are usually effected on the monthly payroll registers.  \nHe further explained that analysis of monthly deductions is being  \nundertaken to establish any discrepancies in the payments to  \nfacilitate payment of arrears if any for statutory deductions. He  \nfurther explained that monthly analysis of the payment of non-  \nstatutory is being undertaken to establish any discrepancies for  \nappropriate action. \nDelayed deletion of employees from the payroll \nThe Accounting \nli.  \nThe entity did not have an approved and costed staff implement a costed establishment for primary, secondary and tertiary staff structure for institutions while the staff structure for health facilities the District.  \nissued by Ministry of Health was not incorporated into  \nthe district approved structure. \nThe Accounting Officer noted the audit observation and promised that He will continue to engage Ministry of Public and MoFPED for additional wage to facilitate recruitment of new employees in the vacant positions. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0  \nImplementation of Key Government Grants/ Programmes (Focus Areas)  \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": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}, [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], "page": 17, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant 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. \nMaracha District received UGX.440,311,055, out of UGX.440,312,470 budgeted (100%) for the financial year 2022/23. Out of the UGX.440,311,055 received, the District spent UGX.440,311,055 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category  \nPlanned Actual \n3.1.1 Positive observations  \no UGX.440,307,640 was spent on projects that are in line with the entity's strategic goals. This positively affected the water project implementation in higher priority \nareas.  \no UGX.440,307,640 was spent on eligible projects which promoted the implementation of higher priority projects.  \n\u00b0 the entity undertook desk and field appraisals for all the projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget.  \n\u00b0 procurement files revealed that all the procurements consistent with the", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation guidelines.", "metadata": {"headings": [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe procurement files revealed that all the procurement consistent with the implementation guidelines.  \nall the projects had their designs approved by the Ministry of Water and Environment. \u00b0 \nall the expenditure was accounted for at the close of the financial year because there o \nwere supporting documentation to confirm occurrence such as payment certificates, payment sheets, receipts and reports.  \no all the water facilities were constructed on land where there was proof of ownership and due diligence was carried out to ensure that the land is free of encumbrances.  \n\u00b0 All the total program receipts of UGX.440,311,055 were effectively absorbed.  \n\u00b0 Funds and expenditue were made in accordance with the guideline.  \nInoted that all the water facilities were constructed on land where there was proof of o \nownership and due diligence was carried out to ensure that the land is free of encumbrances.  \nAll the four (4) project areas been recorded in form 1 and Form 4 the asset register  \no \n3.1.2 Area of Improvement  \n3.1.3 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \no The proposed investments are derived from the approved LG Development Plan. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant e \n(traditional component), and piped water sub-grant (UgIFT component),  \ne provides an indicative list of capital investments and other development activities to be funded.  \nstipulates that LGs should prioritise water supply investments for sub-counties e \nthat have below district average water coverage rates, seed schools that are \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "implementation guidelines.", "page": 18, "level": 8}}], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry of Water and environment to provide updated da for water source distribution. \n3.1.4 Funding and Absorption  \nI reviewed the budget performance of Maracha DLG and noted the following; \n\u00a9 UGX.440,311,055 (100%) was received, out of UGX.440,312,470 budgeted. Out of the funds received UGX.305,266,941 (69.3%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.134,545,529 (30.5%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nPurpose Budgeted Released Variance amount (UGX) amount (UGX) \nua Rural Water and Sanitation Sub- Grant (traditional component \nUGX", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "305,266,941 305,266,941", "metadata": {"headings": [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Piped Water Sub-Grant (UgIFT 134,545,529 134,545,529 component Para 500,000 500,000 Be Total 440,312,470 440,312,470 1,415 A review of the annual work plan, budgets and performance reports revealed that o out of the planned seven (7) activities, 7 were fully implemented. The Accounting Officer noted the audit observation and explained that out of 7 boreholes planned where siting was done, 6 were successful and 1 dry in Obokoa village, Robu Parish, Awiziru sub-county. He further explained that management has provided for a production well for piped water at Curube Health Centre as an alternative water source, that can serve Obokoa, Anzevu and Ayingabo villages. 3.1.4.1 Review of the implementation of the Grant activities Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; I reviewed the implementation of the Grant activities and noted the following; a) A review of the annual water performance report revealed that 116 (17%) out of 682 existing water facilities were not functioning. This led to a population of 34,000 people being derailed from access to safe and clean water. The Accounting Officer attributed the non-functionality to the community-based maintenance system where the water users have abandoned their responsibilities since it is a voluntary service. He further explained that management has provided post construction support in the current FY (2023-2024) that involves reactivation and training of WUCs. He further explained that this shall prioritise these specific communities, among others. The Accounting Officer should revitalise the water user committees for the 26 boreholes that have broken down so that the communities can effectively operate and manage their water systems. Further the boreholes should be rehabilitated by the district and hand over to the community to take over. b) I carried out physical inspections on the 30 November 2023 on four (4) newly constructed water facilities to assess indicators of service delivery. I observed that three (3) water facility were functional, while one (1) were not functional. Partially/non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all The Accounting Officer explained that the functionality of the production well was phased out to be done in the subsequent financial years and forms process of the design of piped water systems. He further explained that Production wells at", "metadata": {"headings": [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subsequently.", "metadata": {"headings": [{"headings_0": {"content": "subsequently.", "page": 20, "level": 8}}, {"headings_1": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}], "page": 20, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}], "page": 20, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the functionality of the production well is prioritized in the next financial year. \nThe district lacked water quality testing kits however; the district health department is \nwith the required standard of 100%. Furthermore, the water tests revealed that the 6 tests carried (100%) of the new water sources were found to be suitable for human consumption. This is shown in the table below; \nCategory Numb Percent Numb Percentage Percentage Percentage er of age er actually untested of tested water required teste tested  \nwater  \nsource to be d (b) (a \u2014b) sources tested suitable for (a)  \nhuman", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}]], "page": 20, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n0% \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained the non-testing of the all the water sources was due to inadequate funding and lack testing kits. He further noted the audit observation and explained that under the environment health department in the current F.Y (2023-", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2024. a unit water testing kit has been procured to cater for optimal water testing under the water sector. He further explained that all new developed water sources are now tested by the contractor before commissioning.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 8}}], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant ministries and development partners for more funding. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 8}}]], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. \n3.2.1 Areas of Improvement  \n3.2.2 Planning and Budget Performance  \n3.2.2.1 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 the Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.428,000,000 (40%) while replacement of small medical equipment and medical furniture was under allocated by UGX.428,000,000 (40%). As shown in the table; \nMain Threshold Actual Approved Varianc Audit Expenditure as per the percentage budget (UGX) \\|e remark Items guidelines (budget)", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B Repair of Minimum 0% \n0 20% Under medical 20% allocation equipment  \nReplacement of Maximum 0% \n0 20% Under small medical 20% \nallocation equipment and  \nmedical  \nfurniture.  \nUpgrade and Maximum 100% 1,070,000,000 -40% Over new 60% Allocatio construction  \nn", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}, [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}], [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}], [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}]], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "including", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 22, "level": 1}}, {"headings_1": {"content": "(A-B)", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Geotechnical", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 22, "level": 1}}, {"headings_1": {"content": "(A-B)", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Investigation", "metadata": {"headings": [{"headings_0": {"content": "Investigation", "page": 22, "level": 1}}, {"headings_1": {"content": "including", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on the selected site  \nMaintenance of", "metadata": {"headings": [{"headings_0": {"content": "Investigation", "page": 22, "level": 1}}, {"headings_1": {"content": "including", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "buildings", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 22, "level": 1}}, {"headings_1": {"content": "Investigation", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Completion of unfinished structures Provision of \nNovember 2023. The funds were returned to treasury due to delayed completion of the health centre.", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 22, "level": 1}}, {"headings_1": {"content": "Investigation", "page": 22, "level": 1}}, [{"headings_0": {"content": "buildings", "page": 22, "level": 1}}, {"headings_1": {"content": "Investigation", "page": 22, "level": 1}}]], "page": 22, "document_name": "Maracha 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": "buildings", "page": 22, "level": 1}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow guidelines while implementing UGFIT projects. \n3.2.2.2 Funding and Absorption  \nOut of the approved budget of UGX.2,943,325,256, the district received UGX.2,943,325,256 (100%). Out of the received funds, UGX.2,195,356,419(74%) was spent, thus leaving UGX.747,968,837 unutilized. Details are in the table below; Details Approved Warrants/ Expenditure Under Under Release funding absorption", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "buildings", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "buildings", "page": 22, "level": 1}}]], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D=(A-B) E=(B-C)", "metadata": {"headings": [{"headings_0": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 2,869,742,124 2,869,742,124 2,140,472,508 729,269,616", "metadata": {"headings": [{"headings_0": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "developme", "metadata": {"headings": [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt  \nRecurrent 73,583,131 73,583,131 54,883,910 18,699,221 2,943,325,255 2,943,325,256 2,195,356,419 747,968,837 \nUnder absorption of released funds resulted in partial implementation of the following key activities;  \nOut Put Activity  \nAmount Unspent per activi UGX \nBuilding  \nOluvu \nBuilding  \nResidential Building Retention staff House at Liko H/C  \n18,309,628 Residential Building Retention for construction of staff at", "metadata": {"headings": [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}, [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}], [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}], [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}]], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23,070,008", "metadata": {"headings": [{"headings_0": {"content": "23,070,008", "page": 23, "level": 3}}, {"headings_1": {"content": "developme", "page": 23, "level": 1}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amanipi H/C IT  \neR ee 747,968,837 As a result, education and health services were delayed to the intended beneficiaries. The Accounting Officer explained as follows;  \no The returned funds of UGX.610,589,201 for the Construction of seed school at All Saints Oluvu was money meant for roofing of the classroom and staff structure but the contractor had not roofed by the closure of the financial year. o The returned funds of UGX.96,000,000 for upgrading of Odupiri H/C was for the \n3.2.3 Implementation of UGiFT activities  \n3.2.3.1 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have a land title for Kololo Seed Secondary School on which one (1) UGIFT infrastructure projects worth UGX.1,924,805,490, was", "metadata": {"headings": [{"headings_0": {"content": "23,070,008", "page": 23, "level": 3}}, {"headings_1": {"content": "developme", "page": 23, "level": 1}}, [{"headings_0": {"content": "23,070,008", "page": 23, "level": 3}}, {"headings_1": {"content": "developme", "page": 23, "level": 1}}], [{"headings_0": {"content": "23,070,008", "page": 23, "level": 3}}, {"headings_1": {"content": "developme", "page": 23, "level": 1}}]], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], "page": 24, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the titles were being processed by the district land officer. \nThe Accounting Officer explained that the main applicant is the church of Uganda; and the title is at the completion stage of plot and block allocation, with a letter for the land title already written; now awaiting the title document. He further explained that it shall then be sub-divided through a sub-title in the names of Kololo seed school as per the MOU signed earlier. \nThe Accounting Officer should expedite the process of securing titles of the seed secondary schools \n3.3 Education Development Grant  \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.451,411,271 for the following;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}]], "page": 24, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "no \u2014 Amount", "metadata": {"headings": [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}], "page": 24, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District maintained an up to date asset register of education facilities showing e  \nthe status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant.  \nThe District fully absorbed UGX.451,411,000 of the funds that were budgeted for. o  \ne Seven projects worth UGX.451,411,000 were screened for likely environmental and social impacts.  \ne There were environment and social management plans and reports for all 7 Projects to prescribe and mitigate the implementation measures. \n3.3.2 Areas of Improvement  \n3.3.2.1 Review of Budgeting and allocation  \na) Failure \\_to undertake mitigation measures for projects/programs with related environmental and social impacts  \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI however, noted that; \ne The prescribed mitigation measures for the screened projects were not", "metadata": {"headings": [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}, [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}], [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}], [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}]], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 25, "level": 1}}, {"headings_1": {"content": "no \u2014 Amount", "page": 24, "level": 5}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The screened projects did not report on the implementation of prescribed mitigation measures. \nFailure to screen projects for the likely environmental and social impacts may result into environment deterioration in case mitigation measures are not identified and", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 25, "level": 1}}, {"headings_1": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, [{"headings_0": {"content": "implemented.", "page": 25, "level": 1}}, {"headings_1": {"content": "no \u2014 Amount", "page": 24, "level": 5}}]], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 25, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 25, "level": 1}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 25, "level": 1}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The Accounting Officer should ensure all projects are screened for the environmental and social impacts.  \n\u00b0 The Accounting Officer should ensure that environment and social management plans are developed, mitigation measures are prescribed and implemented.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 25, "level": 1}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and \nMain Expenditure Threshold Actual Approved Varianc Audit Items as per the percentage budget e remark guidelines (budget) (UGX)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "b)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A) \\_\\_\\_\\_\\_\\| (8)  \nCapital expenditure At least 95% 100% 451,411,000 Over allocation Investment service More than 0% \nUnder costs zero but up \nallocation to 5%  \n\\| Total 100 318,017,393 \nNon allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer attributed the non-allocation of investment service cost to the practices of saving costs through joint supervision and monitoring of projects.", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}, [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}]], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 26, "level": 1}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should adhere to the guidelines. \n3.3.2.2 Inspection for service delivery under the Education Development Grant  \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 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 table below and appendix 3 refers. \nTable showing the extent of service delivery in focus areas", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 26, "level": 1}}]], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N Program Activity Total Summary of Audit Managemen", "metadata": {"headings": [{"headings_0": {"content": "N Program Activity Total Summary of Audit Managemen", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 details expenditur findings conclusio t Response e (UGX) (Time, n  \n\u2018Bns", "metadata": {"headings": [{"headings_0": {"content": "N Program Activity Total Summary of Audit Managemen", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 26, "level": 3}}, {"headings_1": {"content": "N Program Activity Total Summary of Audit Managemen", "page": 26, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 26, "level": 3}}, {"headings_1": {"content": "N Program Activity Total Summary of Audit Managemen", "page": 26, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 3}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a a m u \\| a  \n\\| 2. Human 2 Classroom 0.1 At time of The Furniture was Capital Constructio  \n\\| \ninspection, the Facility procured and \nthe", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 3}}]], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "existing", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 27, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 3}}], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "classrooms classroom.  \n3 Classroom 0.14 At time of The Due to Constructio  \ninspection, the Facility shortage of n at structure was non- funding, Ombinyiri  \ncomplete but functional Furniture", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 27, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 3}}], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "without desks due to the provided in absence of budget for FY furniture in 2024/24.  \nthe  \nclassrooms \nRecommendation  \nThe Accounting Officer should expedite the completion of construction works and ensure that benefiting classroom receive there provided furniture. \n3.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Maracha District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMaracha District received UGX.275,170,131, out of UGX.275,170,131 budgeted (100%) to implement the following activities. \nquanti quanti ee Capital Development \\| Installation of irrigation 4  \n3 \nequipment  \n2 Complementary ames Hd services  \nSetting up demo farms \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}, [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}]], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \nNo Name of Locati Equipmen Equipme Value of Pictorial evidence Summary Audit beneficia on t supplier nt equipme \nof findings conclusio ry (Villag and Supplier nt (UGX) (Time, n e, procurem \u2018Bns Quality, Parish ent Quantity, and reference Cost and sub- \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}]], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uae", "metadata": {"headings": [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i  \nenunenemten \u201c LE AERA \\| 1. Jimmy Ambek Supply of a Akvo \nEquipment Fully \\| Oceni ua complete kit Internatio \nwas implement 4  \nVillage, for nal \n\"\\| installed. ed Kimiru sprinklers, Limited \nHowever, at Parish, drip and \ntime of the \\|  \nOluffe drag hose \n\\| audit I could sub- pipes. \n\\\\ not confirm if county \nthe kit was functional. \n\u201c\\| Efikitibo Supply of a Akvo \nEquipment Fully Viga complete kit Internatio \nwas Implement for nal installed. ed sprinklers, Limited However, at drip and \n.. time of the drag hose \n4 audit I could pipes. not confirm if the kit was +\\} functional. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Maracha DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Maracha 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": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: oe Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. oe Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be", "metadata": {"headings": [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], "page": 31, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n4.1  \nFunding of PDM Activities in the District  \nMoFPED released a sum of UGX. 9,100,000,000 to finance 91 PDM SACCOs in Maracha 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.91,051,539 for the PDM Administrative costs, which was paid to PDCs. \n4.2 Positive Observations. \nUGX. 1,800,000,000 was transferred to the 18 sampled PDM SACCOs with e \nevidence of submission of attestation form to the Secretariat. This ensured that only SACCOs that met the minimum requirements for operation were funded.  \ne The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects.  \nAll the 91 SACCOs were registered under the Cooperative Societies Act to ensure oe \nthe legality of the organisation.  \nMoFPED maintained a parish database of 91 as a basis for funding PDM SACCOs e \nfor Maracha District. However, the list of gazetted administrative units as at June 2023 from the MoLG revealed that there were 91 parishes.  \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 e \nwas UGX.91,051,539, out of which UGX. 91,051,539 (100%) was fully utilised.  \noe At the time of audit, all PDM SACCOs were fully funded to a tune of", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}, [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}]], "page": 31, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.100,000,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 1}}], "page": 31, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 1}}, [{"headings_0": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 1}}], [{"headings_0": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 1}}]], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO);", "metadata": {"headings": [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o  \ncommunity, 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;  \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions;  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems;  \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee; and  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that o  \nPDM 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; \nGovernance Observations Management \nstructure \nResponse \nHLG \nCore o The HLG Core Implementation team was Management Implementation fully constituted as per the guideline. acknowledged our Teams oThe District prepared quarterly findings. performance reports as evidence of", "metadata": {"headings": [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}]], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o There was evidence of; Mobilization and \nname of priorities, quantity, location and expected date of implementation.  \neThe PDC did not hold all quarterly meetings as none of the PDCs held meetings in the first quarter.  \neThe PDC Did not prepare quarterly performance reports.  \neThe PDC\u2019s received Funding of UGX.750,000 which was inadequate to facilitate the activities of the PDC.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}, [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}]], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General Meetings \u00bb All 18 sampled PDM SACCOs held general Management  \nby PDM SACCOs  \nmeetings however, all 18 SACCOs held acknowledged our their first general meeting more than 1 findings.  \nmonth after their registration. Refer to  \nAppendix 4 (a).  \noAll 18 sampled PDM SACCOs, a  \nleadership vetting committee was  \nelected and inaugurated. Refer to  \nAppendix (a).  \no All 18 sampled PDM SACCOs, the vetting  \ncriterion following the PDM SACCO  \nbyelaws was approved. Refer to  \nAppendix (a).  \no All 18 sampled PDM SACCOs had training  \nof the PDM SACCO members during the  \nmeeting. Refer to Appendix 4 (a).  \n\u00a9 All 18 PDM SACCOs included the bank  \naccount opening resolution in the  \nminutes. Refer to Appendix 4 (a).  \noAll 18 sampled PDM SACCOs the  \nsignitories to the bank account are the  \nsame as those approved by the board.  \nRefer to Appendix 4 (a).\n4. PDM SACCO eAll 18 sampled PDM SACCOs operated Management  \nBoard  \nwith a fully constituted Board. Refer to acknowledged our Appendix 4 (b). findings.  \ne All 18 sampled PDM SACCOs with fully  \nconstituted Boards provided evidence  \nthat they operate with a fully constituted  \nboard and held regular Board meetings.  \nRefer to Appendix 4 (b).  \no All 18 sampled PDM SACCOs executives  \nfilled in", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}], "page": 33, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the shall support the PDC\u2019s to enforce the appointment of SACCO functional committees and sub-committees.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should support the PDC\u2019s and ensure that members appointed embark on making the committees and sub-committees are functional. \n4.5 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government - \nGuide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT o \nworkshops at each of the Higher Local Governments (HLG), which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}]], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator;", "metadata": {"headings": [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The LGs, prior to implementing all the other PDM activities shall train and continue e \ntraining a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level; and  \nThe activities at the parish level shall include training of households and enterprise oe \ngroup leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nNature of training Observations Management Response \nTraining of the ToTs \u00a9The training of trainers (Core Management  \nand Core PDM Implementation team) was acknowledged my Implementation Teams carried out. \nobservation. at HLG level \nTraining of Local oe Training of local experts was Management carried out. \nacknowledged my \ne The Accounting Officer should ensure submission of training reports to the", "metadata": {"headings": [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "secretariat;", "metadata": {"headings": [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}], "page": 35, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Accounting Officer should make budget provisions to train local households and enterprise groups as well as support trainings at parish level. \n4.5.1 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", "metadata": {"headings": [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}, [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}]], "page": 35, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}], "page": 35, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0  \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Office shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN of Observations Management Response  \nLicensing of PDM o All 18 sampled PDM SACCOs were not Management SACCOs Under the licensed to take on the business of acknowledged that", "metadata": {"headings": [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}, [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}], [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}]], "page": 35, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 36, "level": 2}}, {"headings_1": {"content": "secretariat;", "page": 35, "level": 2}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Officers before qualification to receive funding. Update of SACCO o All 18 sampled PDM SACCOs had an Management Enterprise and updated PDM member registers in line acknowledged my Household \nwith the guidelines. Refer to Appendix observation. \nSigning of PRF\\| oIn all 18 sampled PDM SACCOs, the Management", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 36, "level": 2}}, {"headings_1": {"content": "secretariat;", "page": 35, "level": 2}}, [{"headings_0": {"content": "Community", "page": 36, "level": 2}}, {"headings_1": {"content": "secretariat;", "page": 35, "level": 2}}], [{"headings_0": {"content": "Community", "page": 36, "level": 2}}, {"headings_1": {"content": "secretariat;", "page": 35, "level": 2}}]], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 1}}, {"headings_1": {"content": "Community", "page": 36, "level": 2}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO bank account number provided acknowledged my", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 1}}, {"headings_1": {"content": "Community", "page": 36, "level": 2}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 36, "level": 1}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was captured in the signed PRF observation. Financing Agreement as guided by  \nBudget execution circular for FY  \n2022/2023, June 2022. Refer to  \nAppendix 4 (i).  \nSubmission of oe UGX.1,800,000,000 was transferred to Management Attestation Forms 18 sampled PDM SACCOs as detailed in acknowledged my by the Accounting Appendix 4 (j). \nobservation.", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 36, "level": 1}}, [{"headings_0": {"content": "Agreements", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 36, "level": 1}}]], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Registration", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 1}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of o All 18 sampled sampled PDM SACCOs Management  \nPDM SACCOs were registered as under the acknowledged my under \nthe cooperatives Society Act. Refer to observation. Cooperative Appendix 4 (k)  \nSocieties Act. \nNon-registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 1}}, [{"headings_0": {"content": "Registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 1}}], [{"headings_0": {"content": "Registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 1}}]], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Registration", "page": 36, "level": 3}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the SACCOs are registered and licensed under Micro-Finance Institution to comply with the money lending act. \n4.5.2 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 \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Registration", "page": 36, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Registration", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Registration", "page": 36, "level": 3}}]], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activi Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}, [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}]], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking oI noted that wealth ranking Management  \nof Households activity was conducted at acknowledged my household level. Refer to observation.  \nAppendix 4 (I).\n2. Selection and] eAll parishes selected flagship Management Implementation projects in line with the acknowledged my of guidelines. observation. Prioritized/Flags oAll parishes selected flagship  \nhip Projects  \nprojects that were consistent with  \nthe LG selected priority  \ncommodities. Refer to Appendix  \n4(m).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Loan Application \u00b0 26 beneficiaries in 18 Parishes Management explained and Approval who accessed loans before 5\" that they are uploading the Process  \nJune 2023 were not selected PDM  \nhousehold through the PDMIS. Refer to beneficiaries in PDMIS. Appendix 4 (n).  \nInsurance Policy \u00b0 25 PRF. beneficiaries out who Management explained for", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 37, "level": 1}}, {"headings_1": {"content": "2023).", "page": 37, "level": 2}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "carried out farming enterprises in that they shall ensure the \n4.5.1.1 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 37, "level": 1}}, {"headings_1": {"content": "2023).", "page": 37, "level": 2}}, [{"headings_0": {"content": "Farming", "page": 37, "level": 1}}, {"headings_1": {"content": "2023).", "page": 37, "level": 2}}], [{"headings_0": {"content": "Farming", "page": 37, "level": 1}}, {"headings_1": {"content": "2023).", "page": 37, "level": 2}}]], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "Farming", "page": 37, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a9 4 beneficiaries in 3 PDM SACCOs had implemented different projects.  \n0 2 beneficiaries in 2 PDM SACCOs had non-existent projects.  \nOo 20 beneficiaries in 13 PDM SACCOs had implemented projects as planned.  \n2 beneficiaries in 1 PDM SACCO originated from the same household however both o  \nreceived the PRF.  \nDetails are in Appendix (p). \nNon-implementation of the planned activities undermines the achievement of PDM objectives. Furthermore, government has lost funds due to non-existent projects on", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "Farming", "page": 37, "level": 1}}, [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "Farming", "page": 37, "level": 1}}]], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ground.", "metadata": {"headings": [{"headings_0": {"content": "ground.", "page": 38, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that he shall intensify on project monitoring by the technical team, receive reports for action and use the relevant laws and enforcement organs to recover the mismanaged funds.", "metadata": {"headings": [{"headings_0": {"content": "ground.", "page": 38, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "ground.", "page": 38, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the technical team at the district conducts continuous sensitization and monitoring of projects of beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "ground.", "page": 38, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Me Na ZA", "metadata": {"headings": [{"headings_0": {"content": "Me Na ZA", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John  \nF.S.  \nanga AUDITOR", "metadata": {"headings": [{"headings_0": {"content": "Me Na ZA", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28\"", "metadata": {"headings": [{"headings_0": {"content": "28\"", "page": 38, "level": 3}}, {"headings_1": {"content": "Me Na ZA", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023", "metadata": {"headings": [{"headings_0": {"content": "28\"", "page": 38, "level": 3}}, {"headings_1": {"content": "Me Na ZA", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 38, "level": 2}}, {"headings_1": {"content": "28\"", "page": 38, "level": 3}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COPY", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 38, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue  \n[No [Source  \nApproved budget Actual Collections [variance", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__|", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 39, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Approved budget \\_ \\_\\|  \nTax Revenues ee ee a Local Services Tax  \nLand fees", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 39, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2:000,8002]|5: 55, .2,000,0001|", "metadata": {"headings": [{"headings_0": {"content": "2:000,8002]|5: 55, .2,000,0001|", "page": 39, "level": 1}}, {"headings_1": {"content": "|__|", "page": 39, "level": 1}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 \u2014\\_\\_\\_\\_\\_ tom \\_\\_\\_\\_\\_\\_0\\| 4,000,000", "metadata": {"headings": [{"headings_0": {"content": "2:000,8002]|5: 55, .2,000,0001|", "page": 39, "level": 1}}, {"headings_1": {"content": "|__|", "page": 39, "level": 1}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u prt", "metadata": {"headings": [{"headings_0": {"content": "u prt", "page": 39, "level": 4}}, {"headings_1": {"content": "2:000,8002]|5: 55, .2,000,0001|", "page": 39, "level": 1}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GREWG eee ee", "metadata": {"headings": [{"headings_0": {"content": "GREWG eee ee", "page": 39, "level": 4}}, {"headings_1": {"content": "u prt", "page": 39, "level": 4}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SEE", "metadata": {"headings": [{"headings_0": {"content": "SEE", "page": 39, "level": 5}}, {"headings_1": {"content": "GREWG eee ee", "page": 39, "level": 4}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14,551,315 \\_\\_\\| Other property income(Disposal Income", "metadata": {"headings": [{"headings_0": {"content": "SEE", "page": 39, "level": 5}}, {"headings_1": {"content": "GREWG eee ee", "page": 39, "level": 4}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5000000]", "metadata": {"headings": [{"headings_0": {"content": "5000000]", "page": 39, "level": 5}}, {"headings_1": {"content": "SEE", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,000,000", "metadata": {"headings": [{"headings_0": {"content": "5,000,000", "page": 39, "level": 5}}, {"headings_1": {"content": "5000000]", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EZ Se er canoe On 8 Administrative fees and licences", "metadata": {"headings": [{"headings_0": {"content": "5,000,000", "page": 39, "level": 5}}, {"headings_1": {"content": "5000000]", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ Miscellaneous Income", "metadata": {"headings": [{"headings_0": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}, {"headings_1": {"content": "5,000,000", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,238,983", "metadata": {"headings": [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "po 256,000,000 [220,936,664 \\_\\_-35,062,538 35 Appendix 2: Lack of appropriate performance indicators and targets in the work plans. S Program Sub- Budge Focus/T Activi Key Pla Are there Is the Conclu Conclu Rev Am Audit Audit N progra t hematic ties performanc nne clear perform sion at sion Bud ised oun rman Conclus Conclusion at m Outpu area e d targets ance Activit at get bud t t and indicator(s) Tar and indicator y Outpu ed get rele other (Measure) get performan used by Level tlevel am UG ase capital for ce Manage (Fully (Fully oun X d projects Note: KPIs the indicators ment Quanti Quanti t (00 UG /progra could be Fin to reasona fied/N fied/N UG 0\u2019) x ms numbers or anc measure ble? ot ot x (\u201800 percentage ial performan (Yes/No fully fully (\u201800 0\u2019) e.g number yea ce ) If no Quanti Quanti 0\u2019) completed r quantifica givethe fied) fied) or tion? reason percentage (Yes/No) completed If no give the reason (A) (8) Oy teh ae) m) @ 0) x am \\|) \\| 12 - 02 - 32003 UGIFT Upgra No KPI set 1 No No Not Not HUMAN Populat 4- ding of CAPITAL ion Preven Odupir DEVELOP Health tion i HC II MENT & and to HC safety rehabil II Quantif Quantif 95,9 95,9 95,9 ied ied 36 36 36 itation Upgra No KPI set 1 No No Not ce ion at output level Varia activity (Fully /Partial/ nce level Not (Fully/ Implemented)- Partial/ Extent of Not implementatio Implem n of output ented)- (Look at GL Extent items and of identify implem activities with entatio substantial amounts) (S) Partially impleme Implemented nted 396, Partially service ding of Quantif 533, 533, 719 Impleme - Ss. Liko ied 842 842 nted HC II to HC II Constr No KPI set 1 No Not 373, Partially uction Quantif 868 Impleme of ied nted Ambid ro HC III in Kijomo ro SC Constr No KPI set 1 No Not 165, 0 Partially uction Quantif 376 Impleme of ied nted Semi- detach ed staff house with 36 12 - 01 - UGIFT Partially Partially HUMAN Educati quantifi quantifi Impleme Implemented CAPITAL on ed ed nted DEVELOP Sports MENT and Educat Skills ion Service s 32015 Educatio Completed 3 Fully Fully Partially Partially 7 n classromm quantifi quantifi Impleme Implemented Primar Develop block ed ed nted y ment classro Educat Grant", "metadata": {"headings": [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}, [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, 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ed 00 00 00 nted stance  \nVIP  \nLatrine  \nat  \nRetrik  \no P/S  \nConstr Completed 5 Fully Partially uction stance VIP  \nquantifi 30,0 30,0 30,0 Impleme ofa5 Latrine ed 00 00 00 nted stance  \nVIP  \nLatrine  \nat  \nOdrua  \nP/S  \nProcur 3 seater Fully Partially ement Desks  \nquantifi 21,4 21,4 21,4 Impleme of 3 ed 11 11 11 nted seater  \nDesk  \nfor  \nKakwa  \nP/S,  \nBuraP/  \nS,  \nEgama  \nra P/S,  \nOtravu  \nP/S&  \nGalia  \nP/s  \n16 - 01 - 00001 MIRCO- Monito Performance Yes Yes Fully Fully  \n15,0 4 Fully Fully GOVERN Institut 4 = SCALE ring & reports  \nANCE & ional Admini IRRIGAT Superv  \nSECURIT Strengt strativ ION ision  \nhening eand of  \n& Suppor UGIFT  \nCoordi t Project  \nnation Service Ss  \ns \nquantifi quantifi 15,0 15,0 15,0 00  \nImpleme Implemented ed ed 00 00 00  \nnted \n38 \n01-  \n01001  \nInstitut 7 Established  \n-  \nional Machin Demo sites Fully  \nStrengt ery quantifi Fully hening Acquisi ed Implemented &  \ntion &  \nCoordi  \nMainte  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sweldum pau", "metadata": {"headings": [{"headings_0": {"content": "Ans Swe\u0131du payu Ans awa|dwy pau Ans sweldum pau", "page": 44, "level": 4}}, {"headings_1": {"content": "8,238,983", "page": 39, "level": 1}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0", "metadata": {"headings": [{"headings_0": {"content": "Ans Swe\u0131du payu Ans awa|dwy pau Ans sweldum pau", "page": 44, "level": 4}}, {"headings_1": {"content": "8,238,983", "page": 39, "level": 1}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8'bT", "metadata": {"headings": [{"headings_0": {"content": "8'bT", "page": 44, "level": 5}}, {"headings_1": {"content": "Ans Swe\u0131du payu Ans awa|dwy pau Ans sweldum pau", "page": 44, "level": 4}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Le 08 0'02 00", "metadata": {"headings": [{"headings_0": {"content": "8'bT", "page": 44, "level": 5}}, {"headings_1": {"content": "Ans Swe\u0131du payu Ans awa|dwy pau Ans sweldum pau", "page": 44, "level": 4}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "le Aung yguenb pe Ans yauenb pe Aina yguenb po", "metadata": {"headings": [{"headings_0": {"content": "le Aung yguenb pe Ans yauenb pe Aina yguenb po", "page": 44, "level": 4}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sa", "metadata": {"headings": [{"headings_0": {"content": "sa", "page": 44, "level": 3}}, {"headings_1": {"content": "le Aung yguenb pe Ans yauenb pe Aina yguenb po", "page": 44, "level": 4}}], "page": 44, "document_name": 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payenqeyas peo Jo JO jo Wy W wy -", "metadata": {"headings": [{"headings_0": {"content": "8'bT", "page": 44, "level": 5}}, {"headings_1": {"content": "So,", "page": 44, "level": 3}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Up peo peoy", "metadata": {"headings": [{"headings_0": {"content": "8'bT", "page": 44, "level": 5}}, {"headings_1": {"content": "So,", "page": 44, "level": 3}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "aoueu", "metadata": {"headings": [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routin e Not 24,8 manua Quantif Fully 00 I ied Impleme mainte nted Routin No KPI set e Not Mainte Quantif 68,7 68,7 68,7 Fully Fully nance ied 80 80 80 Impleme Implemented & nted Servici ng of Not Not IH Quantif Quantif Fully Fully Mobiliz ied ied Impleme Implemented ation & nted Sensiti zation Not Not Quantif Quantif Fully ied ied Impleme 06 nted - NATURAL Percentage of RESOURC completion Fully Fully quantifi quantifi Fully Fully ed ed Impleme Implemented nted 41 Appendix 3: Inspection for service delivery under the Education Development Grant SN \\| Project Inspection Remarks Bictoral Evidence \\_ Construction of Classroom block at Ombinyiri Primary The facility yet to be put into o was use. School, Otravu parish, Kijomoro Sub-county. Contractor; Jephtar and Sons Construction Ltd. Contract Amount; 140,151,587 Amount paid at inspection date; 125,180,823 o The surface of the ramp was not completed Construction of a classroom block at Galia Primary School \u00a9 The facility is yet to be put to use at Galia Village, Ombaci Parish, Agii Town Council. Contractor: Gogo Bran T/A Big G General Stores. Contract amount: UGX.107,963,363 Amount paid to inspection date: UGX.69,772,498 42 Photo showing state of Ombinyiri Primary School as at 30-11-2023 ' Photo \u201cshowing state of \\| Galia Primary School as at 30-11-2023 Appendix 4 (a): General Meeting PDM SACCOs. Vote Parish Name of Date Was the certificate of held registration (Yes/No) was issued rn \u2014 ca 1 Maracha Tabia 02-05-2022 DLG . Maracha Adakada Adakada- 02-05-2022 Yes \\| er Oleba 2022 07- PDM 2022 SACCO Was the Was Was training Was the Are the leadership vetting there a (topical SACCO signatories to vetting criterion Bank subjects) of the Bank the Bank committee following Account PDM SACCO Account Account the elected and the PDM opening members opened in same as those inaugurated SACCO resolution undertaken the bank approved by (Yes/No) byelaws (Yes/No) during the approved the board? established? meeting by the \\_(Yes/No)\\_ board? \\| \\| Yes Yes Yes Yes Yes Yes Maracha Central Central- 02-05-2022 Yes 15-12 06 Yes Vas = yz VE EET BIS Oleba 2022 07- PDM 2022 SACCO Maracha Ewazoku Ewazoku- 02-05-2022 Yes 7-11- 06- Yes Yes Yes Yes Yes Yes DLG Ward Oleba 2022 07- PDM 2022 SACCO Maracha Ombia Ombia- 02-05-2022 Yes 3-11- 06- Yes Yes Yes Yes Yes Yes Parish Yivu PDM SACCO Maracha Amanipi Amanipi- 02-05-2022 Yes DLG Parish Yivu PDM", "metadata": {"headings": [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}, [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}]], "page": 45, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Maracha Ambala 02-05-2022 9:17: 06- Yes Yes Yes Ves", "metadata": {"headings": [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], "page": 48, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Ambala- SNES le Co DLG Parish Yivu PDM  \n2022 07-  \nSACCO  \nLoinya Loinya- 02-05-2022 Yes Yes Yes Yes Yes Yes Yes Parish Yivu PDM  \nSACCO  \n. \n\\| Ombia- 02-05-2022 Yes Yes Yes Yes Yes Yes Yes Bura-Yivu  \nPDM  \nSACCO \nYivu PDM ascertain 2022 7022 \nOmba- I could not 15-11- = Yes Yes Yes Yes SACCO  \ni 02-05-2022 11- Yes Yes Yes Yes \na a I \\_ 2022  \nYiddu- 02-05-2022 10-11- 12- Yes Yes Yes Yes Tara PDM 2022 07-  \nSACCO  \n2022  \nVure- 02-05-2022 10-11- 12- Yes Yes Yes Yes Tara PDM 2022 07-  \nSACCO  \n2022  \nPajama Pajama- 02-05-2022  \nParish Tara PDM  \nSACCO  \nOffude Offude- 02-05-2022 Yes  \nSACCO  \nMaracha Wanguru Wanguru- 02-05-2022 Yes I could 12-  \nSACCO  \n2022 \nYes Yes Yes Yes \n\\|  \nYes Yes Yes Yes \nYes Yes Yes \n44 \nDate of board member  \nDid board members fill expression of interest", "metadata": {"headings": [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}, [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}]], "page": 48, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 49, "level": 1}}, {"headings_1": {"content": "aoueu", "page": 44, "level": 2}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "forms \n\\| Maracha Adakada Ward Adakada-Oleba PDM DLG  \nSACCO oo Central Oleba Central-Oleba PDM SACCO DLG  \nWard", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 49, "level": 1}}, {"headings_1": {"content": "aoueu", "page": 44, "level": 2}}, [{"headings_0": {"content": "appointment", "page": 49, "level": 1}}, {"headings_1": {"content": "aoueu", "page": 44, "level": 2}}]], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(fes/No)", "metadata": {"headings": [{"headings_0": {"content": "(fes/No)", "page": 49, "level": 3}}, {"headings_1": {"content": "appointment", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "un nl 0 00000", "metadata": {"headings": [{"headings_0": {"content": "(fes/No)", "page": 49, "level": 3}}, {"headings_1": {"content": "appointment", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6/11/2022", "metadata": {"headings": [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes \n6/11/2022 15/11/2022 \nMaracha Ewazoku Ward Ewazoku-Oleba PDM 18/11/2022  \nYes SACCO  \nMaracha Ombia Parish Ombia-Yivu PDM SACCO 10/11/2022  \nYes DLG  \nMaracha Amanipi Parish Amanipi-Yivu PDM SACCO 1/11/2022  \nYes DLG", "metadata": {"headings": [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}, [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}], [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}]], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Maracha Okuvu Parish Okuvu-Yivu PDM SACCO 10/11/2022  \nYes DLG", "metadata": {"headings": [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ee Se wees", "metadata": {"headings": [{"headings_0": {"content": "ee Se wees", "page": 49, "level": 1}}, {"headings_1": {"content": "6/11/2022", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c DLG", "metadata": {"headings": [{"headings_0": {"content": "ee Se wees", "page": 49, "level": 1}}, {"headings_1": {"content": "6/11/2022", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 49, "level": 4}}, {"headings_1": {"content": "ee Se wees", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RE", "metadata": {"headings": [{"headings_0": {"content": "RE", "page": 49, "level": 1}}, {"headings_1": {"content": "ee", "page": 49, "level": 4}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG  \ngee [Sane [ememerrene  \n= DLG  \nMaracha Ombia-Bura Ombia-Bura-Yivu PDM 17/11/2022 Yes DLG Parish SACCO  \nMaracha Omba Parish Omba-Yivu PDM SACCO 15/11/2012  \nYes DLG  \nMaracha Anyivu Parish Anyivu-Tara PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "RE", "page": 49, "level": 1}}, {"headings_1": {"content": "ee", "page": 49, "level": 4}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15/11/2012", "metadata": {"headings": [{"headings_0": {"content": "15/11/2012", "page": 49, "level": 3}}, {"headings_1": {"content": "RE", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG  \n\\| Maracha Yiddu Parish  \nYiddu-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "15/11/2012", "page": 49, "level": 3}}, {"headings_1": {"content": "RE", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nr \n45 \nMaracha Pajama Parish Pajama- Tara PDM SACCO \n15/11/2012 Offude Parish Offude-Tara PDM SACCO 15/11/2012 \n", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}, [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}]], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Maracha Wanguru Parish Wanguru-Tara PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], "page": 50, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "15/11/2012 DLG \n46 \nAppendix 4  \nof SACCO committees and sub committees  \nVote Name Name of Supervisory Executive Committee Loan Sub committee Production sub Marketing sub  \nBusiness Finance and SACCO committee  \nCommittee Committee Development investment sub \nse nn m 7 aL en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}, [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}]], "page": 50, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "services sub Committee Committee  \nee  \n\\_  \nsa \u2014\\_ \\_ Was it Isthe Was it Isthe Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ ed? ee ed? ee ed? ee ed? ee ed? ee ed? ee ed? ee (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio nal? nal? nal? nal? nal? nal? nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio nal) nal) nal) nal) nal) nal) nal) \nMaracha DLG \nMaracha DLG Maracha DLG \nMaracha Ewazoku Yes  \nDLG  \nWard  \nMaracha Ombia Yes Yes Yes Yes DLG  \nParish  \nMaracha Amanipi Yes No Yes Yes Yes DLG  \nParish  \nMaracha Okuvu Yes Yes Yes Yes DLG  \nParish  \nMaracha Edre Yes Yes Yes Yes DLG \nParish \nDLG  \nParish \nDLG  \nParish \n47", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}, [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}]], "page": 51, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], "page": 52, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes  \nYes \n48 \nWas the training of Date of the Did the local experts consist of the Parish  \nWas a training report the local experts training Chief, CDOs, Commercial Officers,  \nprepared and conducted?  \nExtension officers and private sector  \nsubmitted to the AO? \nOS\\} oi On ol \\| >) 8 mw \n: Yes = \nDLG  \nWard", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}, [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}]], "page": 52, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "actors?", "metadata": {"headings": [{"headings_0": {"content": "actors?", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201c|", "page": 52, "level": 3}}], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8-06-2022", "metadata": {"headings": [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_  \n\u2014 \nMaracha Yes Yes Yes DLG Oleba Ward \nMaracha Ewazoku Yes 8-06-2022 Yes Yes \nul Maracha Ombia Yes 8-06-2022 Yes DLG  \nParish \nMaracha Amanipi Yes 8-06-2022 Yes DLG  \nParish", "metadata": {"headings": [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}, [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}]], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Maracha Yes 8-06-2022 Yes DLG", "metadata": {"headings": [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nMaracha Edre Parish Yes 8-06-2022 Yes \nDLG  \nParish \n> 0 Maracha Loinya Yes 8-06-2022 Yes \nr Maracha Ombia-bura Yes 8-06-2022 Yes DLG  \nParish \nN Maracha Omba Yes 8-06-2022 Yes \nz > Maracha Anyivu Yes  \nYes DLG  \nParish \n> A Maracha Yes 8-06-2022 Yes Yes DLG \n15 Maracha Vura Parish Yes 8-06-2022 DLG \n49 \nMaracha Pajama 8-06-2022 DLG \nParish  \nMaracha Offude 8-06-2022 DLG \nParish  \n18 Maracha Wanguru 8-06-2022 Parish \n50 \nWas there evidence of training of households and  \nDate (s) of the  \nWas a training report enterprise group leaders? training(s) prepared? a  \n\u2014s\\|  \nYes 6-11-2022 Yes \nYes \n15-11-2022  \nYes \nAmanipi Parish Yes 10-11-2022 Yes DLG \n\\|  \n18-11-2022  \nDLG  \n8 Fa Maracha  \nwere Edre Parish  \ni al mal Yes  \nDLG  \n10 ee Maracha Loinya Parish Se Yes  \n10-11-20-22 Yes \nDLG  \nParish  \nee 12 Maracha [onen Omba Parish Yes rg 10-11-2022 Yes ie 13 Maracha Anyivu Parish  \nYes 10-11-2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}, [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}]], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BD 7", "metadata": {"headings": [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], "page": 55, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ioe 14 Maracha [Wer Yiddu Parish  \nYes 10-11-2022 Yes \nBen Vura Parish EEE DLG \nMaracha Pajama Parish Yes 9-11-2022 Yes DLG \n51 \nMaracha \\| Parish \\| Offude  \nDLG  \nMaracha Wanguru Parish DLG \n2-11-2022 \n52 \nSN.  \nIs the SACCO registered under Microfinance Institutions money lenders act toe \\| \\_\\_2016? (Yes/No)  \n\\_  \nTabia-Oleba PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}, [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}]], "page": 55, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[= Adakada-Oleba PDM", "metadata": {"headings": [{"headings_0": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}, {"headings_1": {"content": "BD 7", "page": 55, "level": 1}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG  \nSACCO \nDLG Ward SACCO  \n\\* Maracha Ewazoku Ward Ewazoku-Oleba PDM Bes  \nSACCO  \nfe Maracha Ombia Parish Ombia-Yivu PDM SACCO DLG  \nMaracha Amanipi Parish Amanipi-Yivu PDM  \nDLG  \nSACCO  \nOkuvu Parish Okuvu-Yivu PDM SACCO DLG  \nMaracha Edre Parish Edre-Yivu PDM SACCO DLG  \nMaracha Ambala Parish Ambala-yivu PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}, {"headings_1": {"content": "BD 7", "page": 55, "level": 1}}, [{"headings_0": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}, {"headings_1": {"content": "BD 7", "page": 55, "level": 1}}]], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Loinya Parish", "metadata": {"headings": [{"headings_0": {"content": "ee Loinya Parish", "page": 57, "level": 4}}, {"headings_1": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Loinya-Yivu PDM SACCO DLG  \nMaracha Ombia-bura Ombia-bura-yivu PDM DLG Parish SACCO = Omba Parish  \nOmba-Yivu PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "ee Loinya Parish", "page": 57, "level": 4}}, {"headings_1": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Anyivu Parish", "metadata": {"headings": [{"headings_0": {"content": "ee Anyivu Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Loinya Parish", "page": 57, "level": 4}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anyivu-Tara PDM SACCO DLG  \nee Yiddu Parish  \nYiddu-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "ee Anyivu Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Loinya Parish", "page": 57, "level": 4}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Vura Parish", "metadata": {"headings": [{"headings_0": {"content": "ee Vura Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Anyivu Parish", "page": 57, "level": 3}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vura-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "ee Vura Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Anyivu Parish", "page": 57, "level": 3}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae Pajama Parish", "metadata": {"headings": [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pajama-Tara PDM SACCO DLG \nMaracha \\_\\| Offude  \nParish Offude-Tara PDM SACCO \nDLG  \nMaracha Wanguru Parish Wanguru-Tara PDM \nDLG \nSACCO \n54 \nMaracha DLG Tabia Ward \nName of SACCO", "metadata": {"headings": [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}, [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}]], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number of PDM", "metadata": {"headings": [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], "page": 59, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "How many enterprises are enterprises registered as CBOs Tabia-Oleba PDM SACCO \\_\\_\\| \\_ \\_\\|  \n14  \nMaracha DLG Adakada Ward Adakada-Oleba PDM SACCO 34  \n21  \nMaracha DLG Central Oleba Ward Central-Oleba PDM SACCO 31  \n22  \nM aracha DLG  \nEwazoku Ward \nEwazoku-Oleba POM SACCO \\| 13 Ombia-Yivu PDM SACCO  \n14  \nAmanipi Parish Amanipi-YivuPDM 1 14 14  \nH \\| aa  \n;  \nis  \n13 reste E dre Parish  \ni \u2014 13 2 12 DIE M 11  \n\\| Loinya-Yivu PDM SACCO STE 16 16 Ombia-bura-Yivu PDM : 10  \nSACCO  \nMaracha DLG  \nLoinya Parish  \nMaracha DLG Anyivu Parish \nOmba-Yivu PDM SACCO I could not ascertain I could not ascertain  \n\\_ Anyivu-Tara PDM SACCO  \n13  \nMaracha DLG Yiddu Parish Yiddu-Tara PDM SACCO  \n12  \nMaracha DLG 7 i  \nI could not ascertain  \nPajama Parish  \nPajama-Tara PDM SACCO \nsee I could not ascertain  \nOffude Parish 5 \nae ae ec ae Wanguru-Tara PDM SACCO  \n14 \n55 \nParish Name", "metadata": {"headings": [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}]], "page": 59, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "Name of SACCO", "page": 60, "level": 3}}, {"headings_1": {"content": "Number of PDM", "page": 59, "level": 3}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Number of PDM Does SACCO maintain updated", "metadata": {"headings": [{"headings_0": {"content": "Name of SACCO", "page": 60, "level": 3}}, {"headings_1": {"content": "Number of PDM", "page": 59, "level": 3}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprises", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 60, "level": 1}}, {"headings_1": {"content": "Name of SACCO", "page": 60, "level": 3}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "enterprise and House hold", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 60, "level": 1}}, {"headings_1": {"content": "Name of SACCO", "page": 60, "level": 3}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_registers", "metadata": {"headings": [{"headings_0": {"content": "_registers", "page": 60, "level": 1}}, {"headings_1": {"content": "enterprises", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Tabia", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ze: Tabia-Oleba PDM SACCO Ae  \nsi", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Ward Yes 3 ira Maracha DLG", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "fd Adakada Ward  \now Adakada-Oleba PDM SACCO [ar 9  \n\\|4. Maracha DLG Ewazoku Ward  \nEwazoku-Oleba PDM SACCO  \n5  \nYe Ss Maracha DLG Amanipi Parish Amanipi-Yivu PDM SACCO 8 Ye S Ye S ee Maracha DLG Edre Parish  \nEdre-Yivu PDM SACCO 7 Ye Ss Ambala Parish Ambala-Yivu PDM SACCO  \nYe Maracha DLG Ombia-bura Parish Loinya-Yivu PDM SACCO 8 Ye Ss Maracha DLG Omba-parish Ombia-bura-Yivu PDM Ye S \n", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}, [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}]], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "112. Maracha DLG Loinya Parish 113.", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO  \nI could not ascertain Ye S Ye a Maracha DLG ee Yiddu Parish i  \nYiddu-Tara PDM SACCO 5 Ye S i \nY  \nS", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}, [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}]], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Maracha DLG Pajama Parish  \n17 Wasi Bi  \n\"18. Die WanguruParih Wanguru-Tara POM SACCD", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "56 \nYes", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}, [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}]], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ET", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 60, "level": 2}}, {"headings_1": {"content": "\u2018Tabia", "page": 60, "level": 2}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 60, "level": 2}}, {"headings_1": {"content": "\u2018Tabia", "page": 60, "level": 2}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agreement", "metadata": {"headings": [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], "page": 61, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "received was signed ;  \n7  \n7  \n\\_\\|  \nTabia-Oleba PDM 6-7-2022 25-10-2022 SACCO  \n6-7-2022  \n25-10-2022 \nCentral-Oleba PDM 6-7-2022 25-10-2022 SACCO  \nEwazoku-Oleba 6-7-2022 25-10-2022 PDM SACCO  \n6-7-2022  \n25-10-2022 \n6-7-2022  \n25-10-2022 \nEdre-Yivu PDM I could not ascertain SACCO  \nAmbala-yivu PDM I could not ascertain SACCO  \nLoinya Parish Loinya-Yivu PDM I could not ascertain SACCO  \nOmbia-bura-yivu I could not ascertain Parish PDM SACCO  \nOmba Parish Omba-Yivu PDM I could not ascertain SACCO  \nAnyivu-Tara PDM I could not ascertain SACCO  \nYiddu Parish Yiddu-Tara PDM I could not ascertain SACCO  \nVura-Tara PDM I could not ascertain SACCO  \nMaracha Pajama Parish Pajama-Tara PDM I could not ascertain DLG  \nSACCO \n57 \n6-7-2022  \n25-10-2022 \n25-10-2022 6-7-2022 25-10-2022 25-10-2022 6-7-2022 25-10-2022 6-7-2022 25-10-2022 12-07-2022 25-10-2022 12-07-2022 25-10-2022 12-07-2022 25-10-2022 \n12-07-2022 25-10-2022 \nMaracha Offude Parish Offude-Tara PDM I could not \nascertain \\| 12-07-2022  \n25-10-2022 \nDLG \nSACCO  \nMaracha Wanguru Wanguru-Tara PDM I could not ascertain DLG Parish SACCO \n58 \n12-07-2022 25-10-2022 \nParish Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}, [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}]], "page": 61, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "was the SACCO Name included in the AO's attestation form?", "metadata": {"headings": [{"headings_0": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}, {"headings_1": {"content": "agreement", "page": 61, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}, {"headings_1": {"content": "agreement", "page": 61, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Maracha DLG Tabia Ward  \nTabia-Oleba PDM SACCO Yes\n2. Maracha Ward\u201c Adakada-Oleba Yes\n3. Maracha Oleba PDM Yes", "metadata": {"headings": [{"headings_0": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}, {"headings_1": {"content": "agreement", "page": 61, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4. Maracha DLG", "metadata": {"headings": [{"headings_0": {"content": "4. Maracha DLG", "page": 63, "level": 1}}, {"headings_1": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "4. Maracha DLG", "page": 63, "level": 1}}, {"headings_1": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Maracha Parish Ombia-YivuPDMSACCO Yes", "metadata": {"headings": [{"headings_0": {"content": "4. Maracha DLG", "page": 63, "level": 1}}, {"headings_1": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6. Maracha", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish PDM \u2014\u201c\\*~\\*S\\*S\\*S\\*S\\*S\\*S\\*\\*\u2122CCCOCOOCO\u2122OCOCOCOCOCOCOCOCSCSCSC~tsS", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. \\|iMarachaiDle Okivulbarch ven a ee Parish Sncco Yes\n18. Maracha Ambala Parish  \n\\_ Yes\n19. Marache Loinya Parish Loinya-Yivu PDM SACCO Yes Maracha DLG Ombia-bura Parish Ombia-bura-yivu PDM SACCO \\| Yes\n20. Maracha Parish Omba-YivupDMSACcCO\u2014 Yes\n21. Maracha Parish Anyivu-TaraPDMSACCO \\_ Yes\n22. Maracha Parish Yiddu-Tara PDM SACCO  \nYes\n23. Maracha VuraParsh Vura-TaraPDMSACCO Yes\n24. Maracha Parish PDMSACCO Yes", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Maracha DLG Wanguru Parish Wanguru-Tara PDM SACCO Yes", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "59 \nAppendix 4 (k): Registration of PDM SACCOs SN. Vote Name Parish Name \nName of SACCO ae Tabia Ward Tabia-Oleba PDM SACCO DLG  \nMaracha Adakada Ward Adakada-Oleba PDM SACCO Maracha Central Oleba Central-Oleba PDM SACCO Ward  \nMaracha Ewazoku Ward Ewazoku-Oleba PDM SACCO Maracha Ombia Parish Ombia-Yivu PDM SACCO \nAmanipi Parish Amanipi-Yivu PDM SACCO Okuvu PDM SACCO \nParish \\| Okuvu-Yivu \nEdre Parish  \nEdre-Yivu PDM SACCO \nAmbala Parish", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}, [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}]], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ambala-yivu PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "6. Maracha", "page": 63, "level": 1}}], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Loinya Parish  \nLoinya-Yivu PDM SACCO Ombia-bura Parish Ombia-bura-yivu PDM SACCO  \nOmba Parish \nOmba-Yivu PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "6. Maracha", "page": 63, "level": 1}}, [{"headings_0": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "6. Maracha", "page": 63, "level": 1}}]], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Anyivu", "metadata": {"headings": [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nParish Anyivu-Tara PDM SACCO Yiddu Parish  \nYiddu-Tara PDM SACCO VuraParsh Vura-Tara PDM SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Maracha Pajama Parish Pajama-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Is the SACCO registered under the Cooperative Societies Act? Yes \nYes", "metadata": {"headings": [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Yes \nYes \n60 \n", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}, [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}]], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. Maracha Offude Parish Offude-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], "page": 65, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Maracha Wanguru Parish Wanguru-Tara PDM SACCO DLG \n61 \nAppendix 4 : Wealth ranking of households Vote \nParish Name \nWas wealth ranking carried out at No. of No. of villages were wealth ranking was Name \\_parish level? villages carried out = eee \u2014 Maracha Tabia Ward : 3 DLG  \nMaracha Adakada Ward Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}, [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}]], "page": 65, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 3}}, {"headings_1": {"content": "Yes", "page": 64, "level": 8}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Central", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 3}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee  \nMaracha Oleba Yes DLG \nWard  \nEwazoku Ward Yes DLG  \nOmbia Parish Yes DLG  \nMaracha Amanipi Parish Yes DLG  \na  \nMaracha Okuvu Parish Yes DLG  \nMaracha Edre Parish Yes DLG  \nMaracha Ambala Parish Yes DLG  \nMaracha Ombia-bura Yes DLG \nParish  \nMaracha Omba-parish Yes DLG  \nMaracha Loinya Parish Yes", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 3}}, [{"headings_0": {"content": "Central", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 3}}], [{"headings_0": {"content": "Central", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 3}}]], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "Central", "page": 66, "level": 8}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maracha Anyivu Parish Yes DLG  \nMaracha Yiddu Parish Yes", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "Central", "page": 66, "level": 8}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \\|  \nMaracha Vurabarishs Yes 10 DLG \nSee 10 : \nMaracha Pajama Parish Yes 5 5 DLG \nMaracha Offude Parish DLG  \nMaracha Wanguru Parish DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 4  \n: selection and implementation of prioritized /flagship projects  \nSN Vote Parish Name of Are the flagship  \nHow many  \nNumber of How many of the How many of the Name Name SACCO projects consistent with enterprises are PDM enterprises are farming enterprises the priority implementing enterprises farming are from the priority commodities selected flagship projects  \nenterprises commodity list by the LG?  \n\\| 1 ee \u2014 ee  \na a \\_ Maracha Tabia Tabia-Oleba Yes Yes 11 10 Yes DLG Ward PDM SACCO  \nMaracha Adakada Adakada- Yes Yes  \nYes  \nDLG Ward Oleba PDM  \nSACCO  \nPoe Central Central- Yes Yes  \nYes  \nDLG Oleba Oleba PDM  \nWard  \nSACCO  \nEwazoku- Yes Yes 4 Yes Oleba PDM  \nSACCO  \n\\_  \nOmbia-Yivu Yes Yes 3 Yes PDM SACCO  \nMaracha Amanipi Amanipi- Yes Yes  \nYes \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 67, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Maracha Okuvu Okuvu-Yivu Yes Yes 4 4 Yes DLG Parish PDM SACCO  \n\\| Maracha Edre-Yivu Yes Yes 7 7 Yes DLG Parish PDM SACCO  \nees ee Ambala-Yivu Yes Yes 3 3 Yes DLG Parish PDM SACCO\n8. Maracha Ombia- Loinya-Yivu Yes Yes 8 8 Yes DLG bura PDM SACCO  \nParish", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 67, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Maracha Omba- Ombia-bura- Yes Yes 8:5 8 Yes DLG parish Yivu PDM  \nSACCO  \nLoinya Omba-Yivu Yes  \nParish PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Yes \nI could not I could not ascertain ascertain \nAnyivu-Tara Yes Yes 5 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14. Yiddu Yiddu-Tara Yes Yes  \nParish PDM SACCO  \nI . ns\n15. Vura Vura-Tara Yes  \nYes Parish PDM SACCO  \nMaracha Pajama-Tara Yes  \nYes DLG Parish PDM SACCO  \nMaracha Offude Offude-Tara Yes Yes DLG Parish PDM SACCO  \nMaracha Wanguru Wanguru- Yes Yes DLG Parish Tara PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "64 \nI could not I could not ascertain ascertain \nI could not I could not  \nascertain ascertain  \nA = en ya en \nYes \nWas the Date loan Loan Were the loan Were they vetted beneficiary from was Amount beneficiaries by a village the approved obtained  \nselected through meeting convened PDM enterprise  \nthe PDMIS by the enterprise \nDrijaru Stella Yes Yes \ngroups \u201c12-04-2023 : Shs.400,000 Noel I could ascertain. not 19-06-2023 Shsa0000 No Tcould not ascertain. Onyata Karoni Yes 12-04-2023 Shs.400,000  \nI could not ascertain. Adakada Adiga Sunday Yess Yes 5-04-2023 Shs.700,000  \nI could not ascertain. Adakada Lydia Zayo es 12-04-2023 Shs 1,000,000  \nI could not ascertain. i  \nCentral Driciru Jennifer Yes 13-07-2023 Shs 400,000  \nI could not ascertain. Ward", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Maracha Maracha Central Dripari Silvano Yes 13-07-2023 Shs 400,000  \nI could not ascertain. Ward", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nMaracha Maracha Central Ajio jio Alice Ali Ward \nAndega Valerio Ward \nMaracha Maracha Ewazoko Maliko Beatrice ward \n13-07-2023 Shs  \n400,000  \nI could not ascertain.", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shs1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I could not ascertain. \n19-04-2023 Shs 800,000  \nI could not ascertain. \nEwazoko Ayikoru Onesta Yes 19-04-2023 Shs 300,000  \nI could not ascertain. ward  \nAlicia ici Jackson Yes No  \nShs.400,000  \nI could not ascertain. Yes \nShs.1000000 No Icould not ascertain. Shs.800,000 No T could not ascertain, \nMaracha Maracha Ombia Rasul Buni Bura \nMaracha Agami Herbert Bura \nAndruga Gi", "metadata": {"headings": [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Richa ase", "metadata": {"headings": [{"headings_0": {"content": "Richa ase", "page": 69, "level": 9}}, {"headings_1": {"content": "Shs1,000,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Shs.600,000", "metadata": {"headings": [{"headings_0": {"content": "Shs.600,000", "page": 69, "level": 2}}, {"headings_1": {"content": "Richa ase", "page": 69, "level": 9}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I could not ascertain. \nShs.400,000  \nI could not ascertain.", "metadata": {"headings": [{"headings_0": {"content": "Shs.600,000", "page": 69, "level": 2}}, {"headings_1": {"content": "Richa ase", "page": 69, "level": 9}}, [{"headings_0": {"content": "Shs.600,000", "page": 69, "level": 2}}, {"headings_1": {"content": "Richa ase", "page": 69, "level": 9}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shs.400,000", "metadata": {"headings": [{"headings_0": {"content": "Shs.400,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.600,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I could not ascertain. \nShs.800,000 No Tcould not ascertain.", "metadata": {"headings": [{"headings_0": {"content": "Shs.400,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.600,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "Shs.400,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.600,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shs.450,000", "metadata": {"headings": [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I could not ascertain. Amanipi Viko Agnes Yes Shs.410,000  \nI could not ascertain. Maracha Maracha Loinya Ocokoru Yes  \nFlorence \nShs.450,000  \nI could not ascertain. \n65 \n22 Maracha Maracha Wanguru Aliga-Patrick 23 Maracha Maracha Anyivu Mandela Tom Maracha Maracha Ofude Otoma Richard Maracha Maracha Ofude Lekaru Irene \n26 Maracha Maracha i Kana John \n03-08-2023 Shs.1,000,000  \nI could not ascertain. \n03-08-2023 Shs.700,000 \nI could not ascertain. \n17-07-2023 Shs.400,000 \nI could not ascertain. \n18-07-2023 Shs.600,000 \nI could not ascertain. \n27-07-2023 Shs.1,000,000 \nI could not ascertain. \n66 \nAppendix 4  \n(0): Failure to obtain an insurance poli  \nVote Parish  \nName of  \nName of PRF Loan If the loan is for a farming operation, did the borrower Name SACCO beneficiary Amount obtain an agriculture insurance policy under the Uganda \n( Maracha Tabia \\| Tabia\u2014Oleba T/C \\| Maturu Mary \nPDM SACCO \nAgriculture Insurance Scheme (UAIS)? \n\\| Shs.400,000 \\| \\_  \n. \\_ wm  \nZZ  \nune  \na = \nTabia Tabia \u2014Oleba T/C Drijaru Shs.400,000 PDM SACCO Stella \nTabia Tabia -Oleba T/C Onyata Shs.400,000 i PDM SACCO Karoni \nMaracha Adakada Adakada -Oleba Adiga Sunday Shs.700,000", "metadata": {"headings": [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}, [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T/C", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \nAdakada-Oleba Lydia Zayo Shs 1,000,000 T/C PDM SACCO \nWard T/C PDM SACCO \nDriciru Jennifer No \nMaracha Central Central -Oleba Dripari Shs 400,000  \nNo \na Maracha a Central  \nCentral -Oleba \\| Ajio", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}, [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}]], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20000 Shs 400,000", "metadata": {"headings": [{"headings_0": {"content": "20000 Shs 400,000", "page": 71, "level": 1}}, {"headings_1": {"content": "T/C", "page": 71, "level": 2}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Se Maracha", "metadata": {"headings": [{"headings_0": {"content": "Se Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "20000 Shs 400,000", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Central \nEwazoko-Oleba ee Andega Valerio", "metadata": {"headings": [{"headings_0": {"content": "Se Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "20000 Shs 400,000", "page": 71, "level": 1}}, [{"headings_0": {"content": "Se Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "20000 Shs 400,000", "page": 71, "level": 1}}]], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Shs1,000,000", "metadata": {"headings": [{"headings_0": {"content": "ee Shs1,000,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Se Maracha", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meee Maracha", "metadata": {"headings": [{"headings_0": {"content": "meee Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "ee Shs1,000,000", "page": 71, "level": 4}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[now Ewazoko", "metadata": {"headings": [{"headings_0": {"content": "[now Ewazoko", "page": 71, "level": 1}}, {"headings_1": {"content": "meee Maracha", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|ceonsacco Ewazoko-Oleba [ucomaree Maliko Beatrice  \nen0.00 Shs 800,000 \nward T/C PDM SACCO Onesta", "metadata": {"headings": [{"headings_0": {"content": "[now Ewazoko", "page": 71, "level": 1}}, {"headings_1": {"content": "meee Maracha", "page": 71, "level": 1}}, [{"headings_0": {"content": "[now Ewazoko", "page": 71, "level": 1}}, {"headings_1": {"content": "meee Maracha", "page": 71, "level": 1}}]], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tends Maracha", "metadata": {"headings": [{"headings_0": {"content": "Tends Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "[now Ewazoko", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Arbab Ambala  \nTpomstoco. Ambala- Yivu [Jaton Alicia", "metadata": {"headings": [{"headings_0": {"content": "Tends Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "[now Ewazoko", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e000 Shs.400,000", "metadata": {"headings": [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \n14 Maracha Okuvu Okuvu-Yivu PDM Burua Ajeani Shs.800,000 SACCO \n67 \n15 Maracha Okuvu Okuvu-Yivu PDM Letaru Shs.600,000 SACCO  \nDoreen \n16 Maracha Ombia Bura-Yivu Rasul Buni Shs.400,000 PDM SACCO  \n17 \\|Maracha  \nOmbia Bura-Yivu Agami Herbert Shs.400,000 PDM SACCO \nEdre Edre-Yivu PDM Andruga Shs.800,000 SACCO  \nGift \nSACCO  \nFostino \nAmanipi Amanipi Yivu Viko Agnes Shs.410,000 PDM SACCO \nLoinya Loinya-Yivu PDM Ocokoru Florence Shs.450,000 SACCO \nWanguru Wanguru-Tara Aliga-Patrick PDM SACCO \nAnyivu Anyivu-Tara PDM Mandela Shs.700,000 Ofude-Tara PDM Otoma Richard Shs.400,000 \nOfude-Tara PDM Lekaru oo Shs.600,000 SACCO  \nIrene \nYidu- Tara PDM Kana Shs.1,000,000 SACCO \nJohn \nNo No \n= Pt = No \nNo No \nNo \n\\|  \nParish Name of Name of Loan Amount Loan Amount Project Status of the project  \nRemark Name Name SACCO PRF as per as per funded  \nbeneficiary SACCO household \nrecords  \nevidence", "metadata": {"headings": [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}, [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}]], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_provided", "metadata": {"headings": [{"headings_0": {"content": "_provided", "page": 73, "level": 3}}, {"headings_1": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Maracha \\| Taba \\| Maturu Mary \\| Tabia-", "metadata": {"headings": [{"headings_0": {"content": "_provided", "page": 73, "level": 3}}, {"headings_1": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_provided", "page": 73, "level": 3}}, {"headings_1": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shs.400,000 \"~~ Shs.", "metadata": {"headings": [{"headings_0": {"content": "Shs.400,000 \"~~ Shs.", "page": 73, "level": 5}}, {"headings_1": {"content": "_provided", "page": 73, "level": 3}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 73, "level": 1}}, {"headings_1": {"content": "Shs.400,000 \"~~ Shs.", "page": 73, "level": 5}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oleba T/C Maize \nPDM", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 73, "level": 1}}, {"headings_1": {"content": "Shs.400,000 \"~~ Shs.", "page": 73, "level": 5}}, [{"headings_0": {"content": "400,000", "page": 73, "level": 1}}, {"headings_1": {"content": "Shs.400,000 \"~~ Shs.", "page": 73, "level": 5}}]], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \nMaracha Tabia Tabia \u2014 Drijaru Shs.400,000 Shs.400,000 Cassava Oleba T/C Stella growing PDM \nSACCO \nMaracha Tabia i Onyata Shs.400,000 Shs.400,000 Maize Karoni", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}, [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}]], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "x + a di LU \nDi Adakada Adakada - Adiga Shs.700,000 Shs.700,000 Growing  \nBeneficiary grows Oleba T/C Sunday beans groundnuts PDM  \ncontrally to beans \nSACCO \nand rice for his group. \nHe also used part of the money to purchase goats and", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}, [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}]], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sheep.", "metadata": {"headings": [{"headings_0": {"content": "sheep.", "page": 74, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], "page": 74, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maracha Adakada Adakada- Lydia Zayo Shs 1,000,000 Shs. 1,000,000 Beans  \nThe", "metadata": {"headings": [{"headings_0": {"content": "sheep.", "page": 74, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], "page": 74, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}], "page": 74, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ":  \n=  \nOleba T/C and Rice grows groundnuts PDM  \ncontrary to beans SACCO  \nand rice for his enterprise group. \nMaracha Central Central \u2014 Driciru Shs 400,000 Shs 400,000 Coffee Ward Oleba T/C Jennifer growing PDM  \nSACCO \n70 \nMaracha Central Central \u2014 Dripari Shs 400,000 Shs 400,000 Coffee  \nI could not verify 1  \nWard Oleba T/C Silvano growing the authenticity of PDM the project since SACCO coffee plants were", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}, [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}]], "page": 74, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "already", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 75, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 74, "level": 1}}], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mature(over 1", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 75, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 74, "level": 1}}], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "year)", "metadata": {"headings": [{"headings_0": {"content": "year)", "page": 75, "level": 2}}, {"headings_1": {"content": "already", "page": 75, "level": 2}}], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maracha Central Central \u2014 Ajio Shs 400,000 Shs 400,000 Cassava I  \nWard Oleba T/C Alice growing PDM  \nSACCO \nMaracha Central Ewazoko- Andega Shs1,000,000 Shs1,000,000 Produce Ward Oleba T/C Valerio", "metadata": {"headings": [{"headings_0": {"content": "year)", "page": 75, "level": 2}}, {"headings_1": {"content": "already", "page": 75, "level": 2}}, [{"headings_0": {"content": "year)", "page": 75, "level": 2}}, {"headings_1": {"content": "already", "page": 75, "level": 2}}]], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "buying", "metadata": {"headings": [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the PDM and beneficiary used SACCO selling part of the funds for growing groundnuts which is not part of his enterprise group \n71 \nMaracha Ewazoko Ewazoko- Maliko Shs 800,000 Shs 800,000 Produce ward Oleba T/C Beatrice  \nPDM \nSACCO \nMaracha Ewazoko Ewazoko- Ayikoru Shs 300,000 Shs Beans ward Oleba T/C Onesta 300,000 buying PDM \nand \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}, [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}]], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "selling", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], "page": 76, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maracha Ambala Ambala- Alicia Shs.400,000 Shs.400,000 Yivu PDM Jackson \nSACCO \nae Ambala- Anzeru Shs.1000,000 Shs.1000,000 Piggery Yivu PDM Beatrice \nSACCO \n72 \nOkuvu- Shs.800,000 Shs.800,000 Banana Yivu PDM growing SACCO \nOkuvu Okuvu- Letaru Shs.600,000 Shs.600,000 Banana Yivu PDM Doreen", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}, [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}]], "page": 76, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], "page": 77, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \nOmbia Ombia Rasul Buni Shs.400,000 Shs.400,000 Cassava Bura Bura-Yivu growing PDM \nSACCO \nOmbia- Ombia Agami Shs.400,000 Shs.400,000 Maize Bura Bura-Yivu Herbert growing PDM \nSACCO \n73 \nMaracha Edre Edre-Yivu Andruga Shs.800,000 Shs.800,000 PDM \nGift SACCO \nEdre-Yivu Afeku Shs.450,000 Shs.450,000  \nPDM  \nFostino  \nSACCO  \nMaracha Amanipi Amanipi Viko Agnes Shs.410,000 Shs.410,000 Sheep", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}, [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}]], "page": 77, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ".410,", "metadata": {"headings": [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}], "page": 78, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yivu PDM rearing SACCO \nMaracha Loinya- Ocokoru Shs.450,000 Shs.450,000 Soya  \nThe \nbeneficiary use Yivu PDM Florence  \nbean  \nd the funds to grow SACCO growing maize yet she belongs to Soya growing enterprise group \nMaracha Wanguru Wanguru- Aliga-Patrick Shs.1,000,000 Shs.1,000,000 Sheep Tara PDM rearing SACCO \nMandela Shs.700,000 Shs.700,000 Goat ;  \nTom", "metadata": {"headings": [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}, [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}], [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}], [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}], [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}]], "page": 78, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rearing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": ".410,", "page": 78, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Otoma Shs.400,000 Shs.400,000 Sheep The beneficiary Richard rearing together with wife each received funds contravening to the guidelines \nOfude- Lekaru Shs.600,000 Shs.600,000 Goat  \nThe", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": ".410,", "page": 78, "level": 1}}, [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": ".410,", "page": 78, "level": 1}}]], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 79, "level": 2}}, {"headings_1": {"content": "rearing", "page": 79, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tara PDM Irene", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 79, "level": 2}}, {"headings_1": {"content": "rearing", "page": 79, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rearing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": "beneficiary", "page": 79, "level": 2}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and her husband SACCO  \nreceived separate funds yet they belong to the same household. This violates", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": "beneficiary", "page": 79, "level": 2}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 79, "level": 1}}, {"headings_1": {"content": "rearing", "page": 79, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "75", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 79, "level": 1}}, {"headings_1": {"content": "rearing", "page": 79, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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