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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MASAKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "{ Mir,", "metadata": {"headings": [{"headings_0": {"content": "{ Mir,", "page": 1, "level": 3}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "= + \u00a3 IA", "metadata": {"headings": [{"headings_0": {"content": "{ Mir,", "page": 1, "level": 3}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "a r", "metadata": {"headings": [{"headings_0": {"content": "a r", "page": 1, "level": 2}}, {"headings_1": {"content": "{ Mir,", "page": 1, "level": 3}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "y", "metadata": {"headings": [{"headings_0": {"content": "a r", "page": 1, "level": 2}}, {"headings_1": {"content": "{ Mir,", "page": 1, "level": 3}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORI GINAL, Copy", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}, {"headings_1": {"content": "a r", "page": 1, "level": 2}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}, {"headings_1": {"content": "a r", "page": 1, "level": 2}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of Contents \nPage Table Of COMtENtS  \nii 00... ceescesessessesseseeseesessesseesssssssssstestansessssssesssessusasansateatsansstssssisasseisaseasaeaeeeeeve, \nList OF ACFONYMS. iii 0... ccccceecssteseesesessessssesesessescsssssssssussessvssesvsasevsssevsavsusansusassatersatsiisissnsatavesesteseeeeseeseseees \nOPINION... cece ccccsesceseseseesneseeneenesnesssssesssssstessesssesessssisasssnssssavsrsssesrsesssnssssuseaseussusensatsaeaessestsateaseeveees i BASIS FOR OPINION .........cssssssesessesssssssssssssseesecsessssssssssssaneevsssssssssessassussussuetivsnseseaveasessessessesseaseaserseeves ft KEY AUDIT MATTERS ...0...cecccscssessesessesessssucscssessssussesscsvssssuvevsusavsusareassusasstansatssssisavssesisavevesseavereeseeseeeees 1 \n1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......uaaaaasnnnnenn. 8 \nEMPHASIS OP MAT TER  \n10 ssurszesssessesesststtiasiconaneneaneennsenconnenaenuncansnsossnuesunaruvesnveenatenencersureesaveneurvgsestnce \n3.0  \nChange in Accounting Treatment for Non-current Assets... 10 \nDE ie BE NER 11 men EEE EEE, \n4.0 Implementation of Key Government Grants/Programmes ..........n.nnn 11 \n4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 Education Development Grant  \n13 ..........ccccccccecsscssesseessssesssssessesssssssssseceussussseatssstssessensesseseasesees \n4.3 Micro Scale Irrigation...  \n16 eeeeccesesscsssssssssssussssssssessscscssssessesssssssussueessassusaesessessessessesseesensecees \n4.4  \nLow recovery of Youth Livelihood Funds and UWEP funds... 18 \nOTHER INFORMATION ....0.....ccscscssssesssssseessesseesssessessscsssssssrsevseressvsarecessssssressnssessseesuearetstessessseesessesaven 18 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .....c.cccccccssscsesssesseeseeeees 18 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........ccccccccesceees 19 OTHER REPORTING RESPONSIBILITIES .00.....ccccccsssessesssssessessesssessessessssssssssenssnearersvessessesavensessven 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........cccccccssseecsesseesessesstessesseenses 20 \n5.0  \nImplementation of the Parish Development Model... 20 \nAPPENGiCeS  \n27 0... eeeececsesseeeesesesvesesesssvsscscsssevsusessecessvsacavsacavsveasasassusasstsssatssestsssaveversseseivessavaveivaveeveveveeveee \nList of Acronyms \nAcronym \nMeaning DLG \nDistrict Local Government '  \nFY Financial Year  \nGoU Government of Uganda INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions MoES \nMinistry of Education MoFPED \nMinistry of Finance, Planning and Economic Development NIRA \nNational Identification & Registration Authority PDC \nParish Development Committee PDM \nParish Development Committee PFMA Public Finance Management Act PRF \nParish Revolving Fund SACCO \nSavings and Credit Cooperative Organization UgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF MASAKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Masaka 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 Masaka 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": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}]], "page": 2, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \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 Masaka District Local Government 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.27,162,055,628 out of which UGX.23,093,811,831 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}]], "page": 4, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| sn Details Budget Warrants % funding", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 8}}], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Recurrent (Wage 16,037,937,982 16,037,937,977 100 Recurrent (Non-wage) 2,963,391,475 52 Development 5,464,763,386 75 Total \\| \\_27,162,055,628 23,093,811,831 85 Out of the total warrants of UGX.23,093,811,831, I reviewed the utilisation of warrants worth UGX.15,528,122,588 (66.5%) as summarised in the table below SN Details Actual Cumulative Cumulative expenditure Actual % out of \\| (UGX) expenditure total warrants 1 Wage expenditure 14,105,930,163 14,105,930,163 61 2 PDM expenditure audited 3 Education grant - Formerly SFG 18,010,100 14,123,940,263 61.2 272,263,712 14,396,203,975 62.3 Micro scale irrigation 291,795,230 14,687,999,205 63.6 5 Water Development grant 369,567,853 15,057,567,058 65.2 6 \\| DDEG and URF Total of the utilised warrants audited 295,509,664 15,353,076,722 66.5 15,353,076,722 Out of the total warrants of UGX.23,093,811,831 in the financial year 2022/2023, UGX.10,170,508,822 (44%) was spent on General staff salaries for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this report. No Observation Recommendation 2 Non-Tax Revenues 60,532,808 133,054,045 252,097,576 funds. Total 133,054,045 193,586,853 429,341,189 The District over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1 Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned Key activities. No Out-put Activity Purpose of the un- Budget implemented Amount activities (UGX) 1 000004 Revenue To enhance revenue 37,379,548 Finance and mobilization collections Accounting was scaled down 2 00014 Funding Council Monitoring 203,174,009 Administrative activities, Fuel, implementation of and Support welfare, activities and service Services stationery and delivery. vehicle maintenance. 3 010017 224003 To increase 188,787,632 Machinery Agricultural agricultural acquisition and Supplies and production. maintenance Services Total 429,341,189 The under collection of local revenue was attributed to the following; e Closing of shops at various landing sites. Most of the land fees are now being collected by the Centre e Low turn up of farmers to co-fund Micro Scale Irrigation Projects. e 1.2 Performance of GOU warrants The District had an approved budget of UGX.24,377,373,109 to implement The Accounting the various programmes, out of which UGX.21,768,342,282 was warranted Officer is advised to resulting in a shortfall of UGX.2,609,030,827 representing 89% roll over performance. unimplemented activities to the The performance of warrants for each of the programmes is shown in subsequent period. appendix 2 The UGX.2,609,030,827 that was", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}]], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], "page": 8, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Observation Utilization of Warrants Out of the total warrants of UGX.21,768,342,282 availed during the year, I advised the UGX.19,029,847,865 was utilized by the entity resulting in un-utilized Accounting Officer to UGX.2,738,494,417 representing utilization of 87% as shown in ensure that planned warrants of recruitments are appendix 3 carried out and Warrants (UGX) Utilised % increase sensitization Programme warrants utilis of farmers to uptake ER) BEIN the micro scale 2,522,865,678 585,031,354 77 irrigation equipment Industrialization \u2014\\_\u2014 Tourism ae Development \\| and Agro- rollover activities an \\| 592,401,137 51,513,271 91 implemented to not Natural Environment \\| 99 the subsequent year. Private Sector Development 40,651,727 \\| 282,461 \\| \\| 511,530,177 6,212,473 99 Integrated Transport Infrastructure \\| 9,790,033,080 \\| 899,039,996 \\| ot Human Capital Development 5,799,415,674 1,116,325,439 81 Public Sector Transformation \\| \\| and 177,110,057 335,479 100 Community Mobilization Mindset 562,563,793 795,285 100 Governance and Security 1,771,770,959 78,958,659 96 Development Plan Implementation 21,768,342,282 2,738,494,417 87 Total = warrants that were not utilized were meant for the following key The activities that were partially or not implemented at all. key activities affected b under-utilization of warrants Table Showing No Programme Warrants not Activities Reason for the Utilized affected by underutilization of the under warrants utilization 1,116,325,439 Pension, This was due to Public Sector Gratuity and mismatch in dates Transformati travel inland birth for retirees, on death of some pensioners, delay in filling Life certificates for the pensioners that are receiving survivors benefits and the ban on recruitment by \\| MOPS. 78,958,659 Payment staff This was due to the Development Salary ban on recruitment No Observation Recommendation Community 335,479 Staff salary Staff with disciplinary mobilization issues & mind-set change Private 282,461 Staff salary Staff with disciplinary Sector and travel issues development inland Governance 795,285 Travel inland Staff with disciplinary & Security and staff issues sala Total 2,738,494,417 As a result of failure to utilise warrants; e Accessibility to some areas of the district was affected due to a bad road network. e Some farmers did not receive irrigation equipment as planned. The Accounting Officer explained that these funds were part of excess wage un-utilized due to recruitment ban by MOPs, Mismatch in dates of birth for some retirees and late release of development funds which could not enable service providers to complete projects. 1.5 \\| Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": 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"Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": 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"Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}]], "page": 8, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Development Construction DDEG 24,997,800 Ex we;  \nComplete and Plan of five : functional implementation h .  \nstance lined tee  \neae  \npit latrine at", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "assy", "metadata": {"headings": [{"headings_0": {"content": "assy", "page": 10, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 3}}], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kikonda  \n\\|  \n4 Primary  \n\\| \nschool  \nFr  \n2, Construction DDEG 28,141,000 Complete and 7  \nof four = functional stance lined", "metadata": {"headings": [{"headings_0": {"content": "assy", "page": 10, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 3}}, [{"headings_0": {"content": "assy", "page": 10, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 3}}]], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[ a", "metadata": {"headings": [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "pit latrine  \nSe \u2014 Bas with 2 are \nI \nbathrooms  \nSete \nat Bukeeri HC III \n3, Integrated Mechanized URF 31,012,000 \na sy \nAt the time of -  \nTransport maintenance inspection, \n1.7.2 The service delivery under focus areas  \nI sampled Seventeen (17) out of Twenty five (25) activities in three (3) focus areas with a total expenditure of UGX.933,626,796 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nFocus Area Key Observation Amount (UGX) Key recommendation(s) \n\\| \\| \\_ ee \\|", "metadata": {"headings": [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}, [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}]], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 11, "level": 8}}, {"headings_1": {"content": "[ a", "page": 10, "level": 1}}], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "metadata": {"headings": [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ". \ne \nDevelopment masonry rain water tank \nadvised to get a new grant \ne Construction of a 4 stance \\| \ncontractor to implement the lined pit latrine \nactivity that was not \\|  \n\\|  \n\\| Construction of Piped implemented  \n\\|  \n\\|  \nWater  \nSupply and installation of  \n\\|  \n10,000 ltrs rain water  \nharvesting tanks  \ne Design od piped water  \nsystem", "metadata": {"headings": [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}, [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}]], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "metadata": {"headings": [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Construction of 2 \nI FulyImlemned == Development classroom blocks  \nGrant e Construction of 3  \nclassroom blocks  \ne Supply of 3 seater desks to  \nvarious school  \ne Purchase of a laptop  \n\\| Microscale \\| Installation of 11 irrigation 291,795,230 \\| advised the \n\\_ . T Accounting Officer irrigation \\| equipment. \n\\| to liaise with relevant authority \\| for timely release of funds and \\|  \n\\| roll over un implemented \\|  \n\\|  \nactivities to FY 2023/2024 \n933,626,795 . u \\| Total \n\\| \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM \n155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nwarranted.  \npublic service for clearance to recruit Out of the total warrants, UGX.10,170,508,822 was utilized by the upon lifting the ban. DIG resulting in un-utilized warrants of UGX.939,812,211  \nrepresenting utilization of 84.6% as summarized in the table below; \nApproved Supplement Revised Warrant Payme Unspent Budget (UGX) ary (UGX) Budget s (UGX) nts Balance (UGX) (UGX) (UGX) 9,397,375,267 1,712,945,767 11,110,32 11,110,32 10,170, 939,812,2 1,034 1,033 508,822 11 \nThe Accounting Officer explained that UGX.939,812,211 remained unspent by close of the Financial Year due to the ban on recruitment that was placed by the Ministry of Public Service as per communication dated herewith attached. The District could not fill the critical vacant positions like that of District Education Officer, District Production Officer and Principal Internal Auditor. \n2.2  \nValidation of employees on the entity payroll  \nThe District had 812 employees on the IPPS payroll of which 701 I advised the (86.33%) were fully verified, 96 (11.82%) partially verified, and 15 Accounting Officer to (1.85%) did not show up.  \nengage the concerned Service In addition, 5 individuals had not accessed the payroll by end of June, Commissions  \nand", "metadata": {"headings": [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}]], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of obtain  \nminute the District wage bill.  \nextracts for the The following observations were made;  \nvalidation of the employees by Ministry a) Out of 812 employees 701 (86.33%) appeared for the validation of Public Service. exercise and presented all the pre-requisite documents to confirm  \ntheir existence and regularity of recruitment.", "metadata": {"headings": [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], "page": 12, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "b) 96 (11.82%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. c) A total of 15 (1.85%) employees on the payroll did not appear for the validation and were categorised as follows; i. 3 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for justifiable reasons which included study leave abroad, staff who had no National IDs at the time of validation. ii. 12 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase the attention of the length of service, it may lead to the irregular extension of employee Ministry of Public service. Service within a specified timeline for The Accounting Officer acknowledged the audit observation and appropriate action. promised to submit the cases to Ministry of Public Service for correction. 2.4 Review of the Entity Staff Establishment During the audit, I undertook procedures to review the completeness I advised the and relevancy of the entity establishment and noted that; Accounting Officer to i. Out of 194 approved positions, a total of 137 positions were re-assess the filled leaving a gap of 56 vacant positions. District\u2019s establishment and ii. The entity did not have an approved and costed staff liaise with the establishment for primary, secondary and tertiary institutions while responsible the staff structure for health facilities issued by Ministry of Health was stakeholders with a not incorporated into the district approved structure. view to mobilizing resources to fill critical positions to The Accounting Officer explained that recruitment for this Financial enhance service Year were banned by the Ministry of Public Service and that delivery. management was awaiting lifting of the ban and wage provision to fill the vacant positions. 2.5 Payment of wage off the IPPS I advised the A comparison of the IPPS payroll register and IFMS payment file Accounting Officer to revealed that UGX.1,880,228 was paid off the IPPS to 1 employee. only pay salary through the IPPS to The Accounting Officer explained that the employee was a new recruit avoid payments to who had not accessed the", "metadata": {"headings": [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i 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rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}]], "page": 12, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}], "page": 14, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nMasaka District budgeted and received UGX.408,492,895 for Rural Water Supply and Sanitation Conditional Grant in the financial year 2022/23 out of which a sum of UGX.369,567,853 (90%) was spent resulting into un-utilized funds of", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}]], "page": 14, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.38,925,042.", "metadata": {"headings": [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], "page": 14, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n\\|  \n1 Rural Water and Deep bore hole drilling \nPlanned quantity Actual quantity \\|  \n2 0 Sanitation Sub-Grant Construction of Mansonary tanks 4  \n4 (traditional Supply and installation of rain 5  \n5 component) water harvesting tanks  \nRehabilitation of boreholes 13 13 \nConstruction of VIP latrine iL 1 \n2 Piped Water Sub- Construction of piped water 1  \n1 Grant (UgIFT scheme at Buliro Kyanamukaka  \ncomponent) \noe All projects had their procurement adverts published by 30th June 2022 and contracts awarded by 31st October 2022.  \nThe District had land agreement for the Six water facilities constructed.  \ne \noe The district had a water quality testing kit and tests conducted revealed that the yields were equal and above the required standard.  \nThe water tests revealed that water in 19% of the existing water sources and o \nall of the new water sources were suitable for human consumption. \n4.1.1.1 Areas of Improvement  \nI noted the following areas where the District needed improvement; \n4.1.1.2 Funding and Absorption  \nI reviewed the budget performance of Masaka DLG and noted the following; \noe The District budgeted and received UGX.408,492,895 for Rural Water Supply and Sanitation Conditional Grant in the financial year 2022/23 out of which a sum of UGX.369,567,853 (90%) was spent resulting into un-utilized funds of UGX.38,925,042. The unitised balance was mainly for Rural Water and Sanitation Sub-Grant (traditional component). Details in table below. \nCategory Approved Release Expenditure % Estimate \nAbsorpt ion \n\\| Ki (UGX)  \n(B) (UGX) \n(C) (UGX) \\| ie C) ai Rural Water and 728,753 247,728,753 208,803,711 38,925,042 Sanitation Sub-  \n(traditional  \ncomponent ff u Piped Water Sub-", "metadata": {"headings": [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}, [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}]], "page": 14, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "zz 764,142 \u2014", "metadata": {"headings": [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], "page": 15, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Grant (UgIFT component \nOut of the planned Seven (7) activities, 6 were fully implemented, 1 activity was oe \nnot implemented. Details are in Appendix 5  \nPartial absorption of grant funds led to partial implementation of the projects hence limiting service delivery. \nThe Accounting Officer explained that the contractor was unable to implement the \ne 74 (13%) out of 550 existing water facilities were not functional as shown in Appendix 6 \nNon-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the larger number of non-functional sources were shallow wells that were steadily being phased out due to water quality problems caused by population pressure. \nRecommendation.  \nI advised the Accounting Officer to address the issue to the concerned authorities so that adequate funds are released to repair and replace the non-functional water sources. \n4.1.1.4 Inspection of water Grant activities.  \nI conducted physical inspections of three (3) projects implemented at UGX.256,455,858 on 20\" December 2023 to assess service delivery indicators. I observed the following as summarised in the table below. \nSN Project Planned Activities Pictorial Evidence Recommendation 1 4 Stance Lined e Excavation of a hole  \nAll planned \\}  \nPit Latrine. e Building works  \nactivities were Fully y \na  \nUGX.26,785,371 \u00b0 Floor works .\". implemented . Plastering  \nf  \ne Shutting f  \n\u00b0 Roofing  \n\u00b0 Painting \n2 50,000 Litres e Installation of a Mansonary Rain 50,000 litre tank  \nWater Tanks. e Construction of a wall \\| =) UGX. 96,845,763 to protect the tank  \n. Installation of taps \nENT \nAll planned activities . =. =  \n22% were Fully \u20ac implemented  \nfi \n3 Construction of \u0131e Building of pump \\|\\|  \nAll planned activities .  \n>  \nPiped  \nWater house and installation \\|! rs  \nwere fully \\|  \nSupply System of pump Km implemented \\|  \n(Borehole e Construction of  \nPumped). transmission line  \nUGX. . Construction of  \n132,824,724 reservoir tank \nthree (3) classroom blocks, Two five (5) stance pit latrines, supply of 3 seater desks to various primary schools and purchase of laptop. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.2.1 Positive observations  \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}]], "page": 15, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "o The District maintained an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development Grant.  \no All projects were screened for likely environmental and social impacts. More to that, review of the contract revealed that all contracts included measures to mitigate environmental and social risks identified and standard clauses as contractor's responsibility  \noe The District incorporated Education Development Grants Project activities into the district budgetary framework and were approved.  \no All funds were spent on activities within approved Education Development Grant work plan  \no All procurements were awarded to the best evaluated bidders and contract management records were properly maintained.  \no All 4 sampled Projects/programs worth UGX.272,846,320 had contract managers appointed from user groups or sector specialists.  \nExpenditure amounting to UGX 272,263,712 was fully accounted for  \n\u00a9 The internal auditor audited Education Development Grants Projects and certified the payment vouchers and works executed. \n4.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.2.2.1 Review of Budgeting and allocation \na) \nBudget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as \nInvestment service Allocation costs(B)  \ninconsistent More than zero but up to  \nwith  \n0 5% 0% guidelines Total  \n277,468,154 \nNon-allocation of funds to investment service costs such as developing bills of quantities, environment impact assessment, and 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 explained that these funds were used to complete unfinished projects. However, in future the guidelines will be strictly followed. \nRecommendation  \nI advised the Accounting Officer to always ensure compliance with the grant", "metadata": {"headings": [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}]], "page": 17, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.2.2.2 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 following was observed; \nNo. Project Contractor and Planned Activities Pictorial Evidence  \nAudit Amount  \nconclusion", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}]], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Constructio Kyamulimbwa e Building ttl \u2014<3All planned n of a Carpentry works : Z activities  \n5  \nthree \u2014 Workshop and e Roofing / a  \nwere Fully classroom Nee . Construction Ltd. e Plasterin ; asin Eee hes implemente block with UGX.107,325,775  \ng > and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "f \u2014<\u2014\u2014\u2014 =  \na thunder e Shutting Le functional. arrestor at oe a  \n;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Zu", "metadata": {"headings": [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ". Tekera - e Floor Kanywa works Primary School in Kanywa Parish, Buwunga Sub County Constructio Kamuzinda General . Building \u201cAll: planned nof atwo Enterprises. works Jactivities - No. Project Contractor and Planned Activities Pictorial Evidence Audit Amount conclusion 3\\} Constructio Gordon Chris e Pit xz Tr \\| All planned n of five General Enterprises excavati ae = activities stance UGX.25,241,557 on were Fully lined pit e Building 12.4 implemente Latrine at works er d and \u2014 Kasaka e Primary Plasterin = I. meer functional. g School in e Roofing Kasaka shutting Parsh, \u00b0 Painting Buwunga floor S/County works 4 Constructio Kamuzinda General e Pit A Me FE 7 All planned n of five Enterprises excavati Aa eee activities : ae stance UGX.51,761,054 on pest \\| were Fully lined pit e Building i sae implemente \\| Latrine at works d and Excess ; > eed Luzinga e Plasterin \u00a9 ae wee functional. i and g Zr Lukodde e Roofing Mos shutting \\| Sieve oY Primary e Painting as) sl Schools. floor works Total 251,505,993 4.3 Micro Scale Irrigation The GoU is implementing the micro scale irrigation programme in Masaka 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. The District budgeted and received UGX.480,582,861 (100%) to implement the following activities. SN Category Activity Planned Actual quanti = quantity 1 Capital Development (micro Installation of irrigation 14 11 scale irrigation equipment) equipment Complementary services Training of farmers 30 30 Setting up demo farms 4 4 Suppliers\u2019 selection criteria was adhered to and suppliers offered trainings and e technical support to farmers during the warranty period. e All payment vouchers worth UGX.291,795,230 related to micro scale irrigation activities were fully accounted for 4.3.2 Areas of improvement I noted the following areas where the District needs improvement; 4.3.3 Funding of Micro-Irrigation program A review of the approved budget estimates and detailed Central Government Grants performance noted that the District budgeted and received UGX.480,582,861 (100%). Out of funds received, UGX.291,795,230 (61%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.188,787,631 (39%). Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. The Accounting Officer attributed the under absorption to", "metadata": {"headings": [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Zu", "page": 18, "level": 1}}], "page": 20, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.4 \nLow recovery of Youth Livelihood Funds and UWEP funds  \nMasaka district received YLP funds worth UGX.1,691,487,924 from the FY 2014/15 and UGX.396,424,995 UWEP in 2017/18.  \nBy the time of audit, the District had not recovered all the funds detailed in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Zu", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Zu", "page": 18, "level": 1}}]], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Funds Amount Amount Amount Recovery received recovered outstanding % ag e \\| YLP 1,053,743,995 183,039,395 870,704,600 17.4% 2 UWEP 637,743,929 213,385,600 424,358,329 33.5% \\| eee 1,691,487,924 396,424,995 1,295,062,929 23.4% \nFailure to collect all the outstanding funds denies revolving funds to be disbursed to other groups of women and youths and hinders the attainment of the program", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to the fact that some youth groups disintegrated while some businesses collapsed due to post Covid 19 effects. \nRecommendation  \nI advised the Accounting Officer to include in the budget for operation costs for the staff to follow up and recover funds that were given to the youth and women groups. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information 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. \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}]], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 22, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the District to fail to deliver its mandate. e 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 the the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}]], "page": 22, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "All the 20 priorities received from 10 Sub Counties/Town councils were incorporated in the entity\u2019s budget/work plan.  \nOut of UGX.1,800,000,000 budgeted by MoFPED for funding of Masaka District PDM SACOOs, a sum of UGX.1,800,000,000 was disbursed to 18 PDM SACCOs, with no cases of under and over funding.  \nThe HLG Core Implementation team was fully constituted as per the guideline.  \n\u00b0 There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities.  \nThere was Support for the continuous formation of PDM enterprise groups.  \n\u00a9  \n08 There was training of the PDM enterprise groups and SACCOs.  \n6 There was continuous data collection at household and community levels.  \n0 PDCs were fully constituted as per the guideline.  \no All PDCs in the 10 Sampled SACCOs held all the quarterly meetings and the Parish priorities and action plans for the FY 2022/2023 were prepared by all PDCs.  \nAll the 10 sampled SACCOs constituted the committees of the supervisory, executive committees as well as the Loan committee.  \nIn the 10 sampled SACCOs, a leadership vetting committee was elected and", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 24, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "inaugurated", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 24, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 21, "level": 1}}], "page": 24, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All the 10 sampled PDM SACCOs operated with a fully constituted Board who had filled in expression of interest forms prior to being elected. \nThe training of trainers (Core Implementation team) and local experts was carried out.  \nThe HLG core implementation team trained households and enterprise group leaders in 10 sampled parishes on household visioning and enterprise analysis.  \nAll the 10 sampled SACCOs were registered under the Cooperative Societies Act as detailed in.  \nAll the 221 Enterprise groups in the 10 sampled PDM SACCOs were registered by the \n5.3 Areas of Improvement.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 24, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 21, "level": 1}}, [{"headings_0": {"content": "inaugurated", "page": 24, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 21, "level": 1}}], [{"headings_0": {"content": "inaugurated", "page": 24, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 21, "level": 1}}]], "page": 24, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I noted the following areas where the District needed improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the District needed improvement;", "page": 25, "level": 3}}, {"headings_1": {"content": "inaugurated", "page": 24, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u00a7.3.1.1 Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "\u00a7.3.1.1 Delayed Release of Funds to PDM SACCOs", "page": 25, "level": 3}}, {"headings_1": {"content": "I noted the following areas where the District needed improvement;", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022", "page": 25, "level": 3}}, {"headings_1": {"content": "\u00a7.3.1.1 Delayed Release of Funds to PDM SACCOs", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "provides that to facilitate timely release of funds and execution of the budget in the", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022", "page": 25, "level": 3}}, {"headings_1": {"content": "\u00a7.3.1.1 Delayed Release of Funds to PDM SACCOs", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "metadata": {"headings": [{"headings_0": {"content": "FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 25, "level": 1}}, {"headings_1": {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "metadata": {"headings": [{"headings_0": {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "page": 25, "level": 1}}, {"headings_1": {"content": "FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "page": 25, "level": 1}}, {"headings_1": {"content": "FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I", "metadata": {"headings": [{"headings_0": {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I", "page": 25, "level": 1}}, {"headings_1": {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I", "page": 25, "level": 1}}, {"headings_1": {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "o A total of UGX.450,000,000 was disbursed to the 18 SACCOs in the months of", "metadata": {"headings": [{"headings_0": {"content": "o A total of UGX.450,000,000 was disbursed to the 18 SACCOs in the months of", "page": 25, "level": 1}}, {"headings_1": {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "metadata": {"headings": [{"headings_0": {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "page": 25, "level": 3}}, {"headings_1": {"content": "o A total of UGX.450,000,000 was disbursed to the 18 SACCOs in the months of", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "the 1% Quarter.", "metadata": {"headings": [{"headings_0": {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "page": 25, "level": 3}}, {"headings_1": {"content": "o A total of UGX.450,000,000 was disbursed to the 18 SACCOs in the months of", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "metadata": {"headings": [{"headings_0": {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "page": 25, "level": 3}}, {"headings_1": {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "the months of April and June 2023.", "metadata": {"headings": [{"headings_0": {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "page": 25, "level": 3}}, {"headings_1": {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe All the Funds for 3 Quarter were received in June 2023. This is detailed in the", "metadata": {"headings": [{"headings_0": {"content": "oe All the Funds for 3 Quarter were received in June 2023. This is detailed in the", "page": 25, "level": 1}}, {"headings_1": {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "table below; Date of release", "metadata": {"headings": [{"headings_0": {"content": "oe All the Funds for 3 Quarter were received in June 2023. This is detailed in the", "page": 25, "level": 1}}, {"headings_1": {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "No. of PDM SACCOs paid Amount paid on the date", "metadata": {"headings": [{"headings_0": {"content": "No. of PDM SACCOs paid Amount paid on the date", "page": 25, "level": 5}}, {"headings_1": {"content": "oe All the Funds for 3 Quarter were received in June 2023. This is detailed in the", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "| Remarks", "metadata": {"headings": [{"headings_0": {"content": "| Remarks", "page": 25, "level": 1}}, {"headings_1": {"content": "No. of PDM SACCOs paid Amount paid on the date", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "on the date", "metadata": {"headings": [{"headings_0": {"content": "on the date", "page": 25, "level": 5}}, {"headings_1": {"content": "| Remarks", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "02/12/2022", "metadata": {"headings": [{"headings_0": {"content": "02/12/2022", "page": 25, "level": 3}}, {"headings_1": {"content": "on the date", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "15 |", "metadata": {"headings": [{"headings_0": {"content": "15 |", "page": 25, "level": 5}}, {"headings_1": {"content": "02/12/2022", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "375,000,000 1 release 19/04/2023 2\\| 50,000,000 1 release 22/06/2023 1 25,000,000 Qi release 19/04/2023 15 375,000,000 2 release 29/06/2023 3 75,000,000 2 release 22/06/2023 15 375,000,000 Q3 release 29/06/2023 3 75,000,000 Q3 release", "metadata": {"headings": [{"headings_0": {"content": "15 |", "page": 25, "level": 5}}, {"headings_1": {"content": "02/12/2022", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "22/06/2023 15 375,000,000 Q4 release |", "metadata": {"headings": [{"headings_0": {"content": "22/06/2023 15 375,000,000 Q4 release |", "page": 25, "level": 3}}, {"headings_1": {"content": "15 |", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "29/06/2023 3 75,000,000 Q4 release", "metadata": {"headings": [{"headings_0": {"content": "22/06/2023 15 375,000,000 Q4 release |", "page": 25, "level": 3}}, {"headings_1": {"content": "15 |", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 25, "level": 5}}, {"headings_1": {"content": "22/06/2023 15 375,000,000 Q4 release |", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1,800,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Total", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "metadata": {"headings": [{"headings_0": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}, {"headings_1": {"content": "1,800,000,000", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "affected the intended timely transformation of the subsistence households into the \nmoney economy.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}, {"headings_1": {"content": "1,800,000,000", "page": 25, "level": 3}}, [{"headings_0": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}, {"headings_1": {"content": "1,800,000,000", "page": 25, "level": 3}}]], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that late release of funds originated from the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry and was beyond the entity\u2019s control. \n\u00b0 I noted that all the 10 sampled PDM SACCOs had disbursed UGX.329,916,701 (33%) out of the PRF received of UGX.1,003,759,770 leaving UGX.673,843,069(67%) undisbursed. Details are in the Appendix 8 \nDelayed disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe delayed disbursement of funds to the approved beneficiaries was due to the late release of PFR to the SACCOs by MoFPED which is beyond the entity\u2019s control. \nRecommendation. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n5.4  \nReview of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - \nLocal Government (LG) Guide for Supporting Households & Enterprise, Jan 2023: Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e \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": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}, [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}]], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 26, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM  \nboard and subcommittees \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \n= Governance Observations Recommendation. Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}]], "page": 26, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. General Meetings e 10 sampled SACCOs held their first I advised the Accounting by PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "general meeting more than 1 month Officer to engage the PDM after their registration as detailed in Secretariat for further the appendix 9 \nguidance on this matter. \nThe Accounting Officer explained that this was due to failure by some of the SACCOs to adhere to the guidelines.  \n2, SACCO \ne All the 10 sampled SACCOs did not I advised the Accounting Committees and have functional Production, Marketing, Officer to organize more Sub Committees \nBusiness Development services, trainings on the roles and Finance and investment sub importance of these Committees as detailed in appendix committees in the", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}]], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. implementation of PDM and also. liaise with relevant The Accounting Officer explained that authorities to provide some this was due to insufficient funding of facilitation to motivate the PDC which fails the committees and sub committee members. committees on delivering their mandate.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5.4.1 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "A SACCO shall not carry on the business of provision of financial services to its o 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. The PDM Enterprise Groups shall be registered by the Community Development oe 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. e A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The funds. them. The Accounting Officer explained that this was because PDM SACCOs have not been guided on this but are currently allowed to provide financial services since they are still operating on probationary period. Signing of PRF e UGX. 1,000,000,000 was transferred to 10 I advised the Financing sampled PDM SACCOs without fully signed Accounting Officer to Agreements PRF financing agreements as detailed in ensure that PRF appendix 12. financing agreements are fully signed Transfer of PRF to SACCOs without PRF before the transfer of financing agreements could lead to funding the remaining funds illegitimate SACCOs and loss of PDM funds. to the SACCOs. The Accounting Officer explained that PRF Financing agreements were not signed by the State Attorney. 5.4.2 PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. A loan applicant must be a member of a registered subsistence household", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}]], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for All the 20 PRF beneficiaries in the 10 sampled I advised the Accounting Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nPDM SACCOs did not obtain agricultural Officer to engage the PDM insurance policies from UAIS as detailed in Secretariat for further appendix 15 \nguidance on this issue. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that this was due to the failure by the famers to access the insurance schemes and the effectiveness of the scheme. \n\u2014\\_", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}]], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "CA a al RIGH INAL Copy", "metadata": {"headings": [{"headings_0": {"content": "CA a al RIGH INAL Copy", "page": 29, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 26, "level": 1}}], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OR", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 29, "level": 2}}, {"headings_1": {"content": "CA a al RIGH INAL Copy", "page": 29, "level": 2}}], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 29, "level": 2}}, {"headings_1": {"content": "CA a al RIGH INAL Copy", "page": 29, "level": 2}}, [{"headings_0": {"content": "OR", "page": 29, "level": 2}}, {"headings_1": {"content": "CA a al RIGH INAL Copy", "page": 29, "level": 2}}]], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "OR", "page": 29, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1Performance of Local Revenue  \nApproved Actual Collections \nVariance \nNo Source budget  \nTax Revenues 50,417,333 64,304,621 1 Local Services Tax 64,304,621 2,527,975 32,733,225 2 Land fees 35,261,200 7,387,500 21,612,500 \\| 29,000,000 10,9010,600 3 Business Licenses 109,210,60 200,000  \nL 4  \nOther tax revenues  \n0  \n\\|  \n0 Non-Tax Revenues 0  \n\\| Other Property income 0  \n0 5 0 0 2,000,000", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "OR", "page": 29, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "OR", "page": 29, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "OR", "page": 29, "level": 2}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6 Dividends 4,000,000 2,000,000 | 0", "metadata": {"headings": [{"headings_0": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "7 Rent 0 0 59,727,334 8 Other property income \n\\| 5298036  \n9 Sale of goods and services 65025370 37,379,548", "metadata": {"headings": [{"headings_0": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}, [{"headings_0": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2,620,452", "metadata": {"headings": [{"headings_0": {"content": "2,620,452", "page": 30, "level": 2}}, {"headings_1": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| and licenses 40,000,000  \n0 10 Admin fees  \n0  \nCourt fines and Penalties 0  \n0 11 \\| 0  \nOther fines and Penalties 0 \\| 188,451,754 12 \\| 276,662,20 88,210,446  \n13 \\| Miscellaneous Revenue  \n0", "metadata": {"headings": [{"headings_0": {"content": "2,620,452", "page": 30, "level": 2}}, {"headings_1": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "429,877,138", "metadata": {"headings": [{"headings_0": {"content": "429,877,138", "page": 30, "level": 2}}, {"headings_1": {"content": "2,620,452", "page": 30, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 623,463,9 193,586,853 Total  \n91 \nPerformance endix2: Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "429,877,138", "page": 30, "level": 2}}, {"headings_1": {"content": "2,620,452", "page": 30, "level": 2}}, [{"headings_0": {"content": "429,877,138", "page": 30, "level": 2}}, {"headings_1": {"content": "2,620,452", "page": 30, "level": 2}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 30, "level": 3}}, {"headings_1": {"content": "429,877,138", "page": 30, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "UGX \nManagement \\| Pen \\| 100% Governance & Securit 429,299,002 252,188,945 Community mobilization  \n& mind-set change 2,947 ,686,212 2,522,865,678 424,820,534 Agro-industrialization 1,771,770,959 107,413,004 94% 1,879,183,963", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 30, "level": 3}}, {"headings_1": {"content": "429,877,138", "page": 30, "level": 2}}, [{"headings_0": {"content": "(UGX", "page": 30, "level": 3}}, {"headings_1": {"content": "429,877,138", "page": 30, "level": 2}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development plan", "metadata": {"headings": [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "implementation 511,530,177 99,275,113 84% Integrated Transport 610,805,290  \ninfrastructure and  \nService 592,401,137 40,000,000 94% 632,401,137  \nNatural Resource,  \nEnvironment, Climate  \n100% change \nimplementation infrastructure and Service \nClimate change  \nPrivate Sector development 40,651,727 40,369,266 282,461 Public Sector Transformation 5,799,415,674 4,683,090,235 1,116,325,439 Total 21,768,342,282 19,029,847,865 2,738,494,417 \nFocus/Thematic  \nKey area and other  \nindicat: capital  \nprojects/programs  \nNote: numbe eg nu or comple", "metadata": {"headings": [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}, [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}], [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}], [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "PE)", "metadata": {"headings": [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], "page": 31, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Education Grant  \nConstruction of classroom blocks  \nformerly SFG Construction of pit latrine  \nNumber Agricultural supplies and services  \nAgricultural supplies and services  \nParish Development Senstization of parishes  \nNuml Model which se \nUganda Road Fund  \nMonitoring and Supervision of capital work  \nMaintenance-Machinery & Equipment Other than Transport Equipment DDEG  \nPhysical verification, Maintenance, transfer, repair,Security,  \nProcurement of Quartely office supplies  \nNon-Residential Buildings - Acquisition \nloss and disposal of activities of assets managed. Percent\u00e9 Percent\u00e9 Numer  \nc Water development Monitoring and Supervision of capital work, Non residential buildings.  \nNumer c grant (Piped water,  \nand Rural water and  \nSanitation grant \nAppendix 5: Project completion.  \nSN Water Planned Act Varia Planned Actual Variance Management Projects/facilities quantity ual nce expenditure Expenditur (UGX) response qua (UGX) e /Amount  \nntit paid (UGX) \n1 4 Stance Lined Pit 1 1 0 27,000,002 26,785,371 214,631 The remaining Latrine \nbalance was the \n6 Bore hole 13 13 0 33,999,992 31,358,000 2,641,992 Balance Spent on rehabilitation \nInvestment servicing Costs 7 Design of Piped Water N/A \\| N/A N/A 6,500,000 6,500,000 0  \nInvestment System (GFS, \nServicing Costs, Borehole, Surface), \nSocial and Feasibility studies and \nEnvironmental Tender documentation Mitigation measures Total 406,539,901 330,720,09 75,819,809  \n5 \nsource Appendix 6: Water functionality: \\|  \n\u0131 SN. Sub County ' Number of water Functional Nonfunctional \\| Water \n\\|  \nSource \\| \nwater sources \\| water sources \\| coverage(%) \\| Functionality source  \n\\| \\| \\| \\| (%)  \n\\|  \nia Bukakata '11 \\| 87 \\| 24 \\| 95 \\| 72  \n\\|  \n\\|  \n\\|  \n\\| \\| \\| \\| \\|  \nln \\| 2 \\| Buwunga \\| 186 \n\\| 169 \\| 17 \\| 95 \\| 89  \nj \\{ i \\} i  \n3\\_\\_\\_ \\_Kyanamukaka \\| 160\\_ 1.139 \\{21 \\| 74  \nos  \n2 \\_Kyesiiga 9 81 dt: FI  \nan \\_  \nL\\_ Total 550 2... 76 1.74 \\|  \nJ  \n\\_  \nAppendix 7: Inspection for Service Delivery  \nSN Activity Details Pictorial evidence \n1 Contractor: FEREST INVESTMENTS LTD Amount: 18,058,890 Beneficiary: Musuuza Partrick \nLocation: Buwunga Kyabumba \n2 Contractor: Ferest \nSummary of findings (Time, Quality, Quantity, Cost and Functionality) \nInstallation of water reservoir tanks \u201aSolar panels and Solar pumped irrigation system was Fully implemented and Fully functional  \nos  \n3  \n4 \nInstallation of water reservoir tanks investments Ltd \na \u201asolar panels and Solar pumped ah  \nAmount: 25,098,500 \nSs ee irrigation system was Fully", "metadata": {"headings": [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}, [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}]], "page": 31, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[ Pe", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 32, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5 Beneficiary: Nanyonga \n1 = implemented and Fully \nfunctional ;  \nLucy \na ; el Location: Kabonera Kiziba er ze ze zer >= eg N \n3 Contractor: Anjana Projects  \nLTD EE Amount: 14,941,000 Ee = \nInstallation of water reservoir tanks ,/Solar panels and Solar pumped irrigation system was Fully \nSN Activity Details Pictorial evidence \n5 Contractor: FEREST  \nINVESTMENTS LTD ==] Amount:25,836,000 \\\\ Beneficiary: Kamulegeya j Simon Peter \nLocation: Bukakata Kasanje Birinzi \n6 Contractor: Ferest  \ninvestments Ltd LTD  \nAmount: 23,433,500 \\| = Beneficiary: Nassazi Judith  \nBarnabas \nLocation: Bukakata Bukaayi  \nZe \n7 Contractor: Anjana Projects !\\_-  \nLTD I Amount: 17,015,000 Tan Beneficiary: Mugumu Willy \u00ae \u2014<  \n2 Ssekyondwa  \n\\| Location: Kabonera Kisenyi  \nB \nA \nSummary of findings (Time, Quality, Quantity, Cost and Functionality) \nInstallation of water reservoir tanks \u2018\\| \u201aSolar panels and Solar pumped \\|\\| irrigation system was Fully implemented and Fully functional \nInstallation of water reservoir tanks \u201asolar panels and Solar pumped \\| irrigation system was Fully implemented and Fully functional \n\\| Installation of water reservoir tanks \\| ,Solar panels and Solar pumped irrigation system was Fully implemented and Fully functional \nOpening Total Closing Total Total Total  \nN e h SACCO Account Receipts Account payments Disbursem bank Diver Na Nam balance (Credits) Balance ents charges sion/ me e (Loans) Varia nce (A) (B) (\u00a9 (D)=(A+B- (E) (F)  \nC) \n(G)=( D-E- i  \nEe  \n1 Masa Buger Bugere  \n0 104,088,83 78,807,213 25,281,625 25,250,000 31,625 0 ka e Kyesiiga 8  \nDLG  \n2 Masa Mako Makonzi 42,400 75,436,629 39,362,938 36,116,091 36,000,000 116,091 0 ka nzi Bukakata  \nDLG  \n3 Masa Kyesii Kyesiiga  \n0 117,073,99 100,063,59 17,010,394 17,000,000 10,394 0 \n9 Masa Kasak Kasaka 0 100,358,67 100,291,97 66,701 66,701 0 ka a Buwunga 6 5  \nDLG  \n1 Masa Ssun Ssunga 43,000 100,443,91 80,841,893 19,645,025 19,600,000 45,025 0 ka ga Bukakata  \n8  \nDLG  \nTotal 49969021 1,003,75 723,036,7 330,692,06 329,916,7 775,361 9,770 29 2 01 \nAppendix 9: General Meetings held by PDM SACCOs  \nSs Vote Parish Name of Date Was Date GM Was Was Was Was N Name Name SACCO certificate the was held a the there a training of first (Should be lead vettin Bank (topical registratio GM within one ersh g Accoun subject n was held month ip criteri t s) of issued (Ye from the vett on openin the s/N date of ing follo g PDM", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}, [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}]], "page": 32, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "0. issue of com wing resoluti SACCO certificate mitt the on membe of ee PDM (Yes/N rs registratio elec SACC o) underta n) ted Oo ken and byela during inau ws the gur establ meetin ate ished g d ? (Yes/N (Ye (Yes/ 0) s/N No)  \n0)  \n1 Masaka Bugere Bugere Kyesiiga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \n2 Masaka Makonzi Makonzi 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \nBukakata  \n3 Masaka Kyesiiga Kyesiiga Kyesiiga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \n4 Masaka Kanywa Kanywa 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \nBuwunga  \n5 Masaka Buwung Buwunga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG a Buwunga  \n6 Masaka Buyinja Buyinja 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes Dig  \nKyanamukaka  \n7 Masaka Kamuzin Kamuzinda 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG da Kyanamukaka  \n8 Masaka Kyantale Kyantale 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \nKyanamukaka  \n9 Masaka Kasaka Kasaka Buwunga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \n10 Masaka Ssunga Ssunga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \nBukakata", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 34, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 34, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. and of", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 34, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\{UO cA \u0131no Jo L ee) ei yno jo < [uO ei \u0131no jo L [UO ei yno jo L [UO \u00a2A \u0131no jo L UO ei \u0131no jo L \\|uO eA \u0131no jo L [UO \u00a2A \u0131no 30 L UO \u00a2A \u0131no 30 L LO \u00a2A \u0131no 30 \u00a3 40 ION sado one (jeu  \nJON sado uone le J0N sado uone je JON sado uone \\|e JON sado uone le JON sado uone je ION sado uone je JON sado uone le JON sado uone \\|e \\}0N sado uone je JON sado uone \\|e ON oN ON ON ON ON ON ON ON ON 10 ION Jodo one (jeu", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "metadata": {"headings": [{"headings_0": {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "page": 35, "level": 2}}, {"headings_1": {"content": "[ Pe", "page": 32, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ON ON ON ON ON ON ON ON ON ON", "metadata": {"headings": [{"headings_0": {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "page": 35, "level": 2}}, {"headings_1": {"content": "[ Pe", "page": 32, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Jo ON dado one (jeu JON Jado uone le JON Jado uone le 10N Jado uone je ION Jado uone je JON Jodo uone ie J0N Jado uone ie J0N Jado uone le 10N Jado uone je JON Jado uone ie 20N Jado uone |e", "metadata": {"headings": [{"headings_0": {"content": "Jo ON dado one (jeu JON Jado uone le JON Jado uone le 10N Jado uone je ION Jado uone je JON Jodo uone ie J0N Jado uone ie J0N Jado uone le 10N Jado uone je JON Jado uone ie 20N Jado uone |e", "page": 35, "level": 2}}, {"headings_1": {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ON on ON on on On ON ON on On", "metadata": {"headings": [{"headings_0": {"content": "Jo ON dado one (jeu JON Jado uone le JON Jado uone le 10N Jado uone je ION Jado uone je JON Jodo uone ie J0N Jado uone ie J0N Jado uone le 10N Jado uone je JON Jado uone ie 20N Jado uone |e", "page": 35, "level": 2}}, {"headings_1": {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "40 ON 4ado one (jeu Jado uone je 4edo uone je 4edo uone |e 4ado uone je sedo uone je \u201edo uone |e sado uone je 4edo uone je sedo uone je 4edo uone je", "metadata": {"headings": [{"headings_0": {"content": "40 ON 4ado one (jeu Jado uone je 4edo uone je 4edo uone |e 4ado uone je sedo uone je \u201edo uone |e sado uone je 4edo uone je sedo uone je 4edo uone je", "page": 35, "level": 2}}, {"headings_1": {"content": "Jo ON dado one (jeu JON Jado uone le JON Jado uone le 10N Jado uone je ION Jado uone je JON Jodo uone ie J0N Jado uone ie J0N Jado uone le 10N Jado uone je JON Jado uone ie 20N Jado uone |e", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sa, se, sa, sa, sa, sa, sa, sa, sa, sa, Ce", "metadata": {"headings": [{"headings_0": {"content": "sa, se, sa, sa, sa, sa, sa, sa, sa, sa, Ce", "page": 35, "level": 3}}, {"headings_1": {"content": "40 ON 4ado one (jeu Jado uone je 4edo uone je 4edo uone |e 4ado uone je sedo uone je \u201edo uone |e sado uone je 4edo uone je sedo uone je 4edo uone je", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "410 ON sado one (leu do uone je sedo uone je Jado uone je sado uone je tado uone je Jado uone je Jado uone je Jado uonNe ie Jado uone je sedo uone je", "metadata": {"headings": [{"headings_0": {"content": "410 ON sado one (leu do uone je sedo uone je Jado uone je sado uone je tado uone je Jado uone je Jado uone je Jado uonNe ie Jado uone je sedo uone je", "page": 35, "level": 2}}, {"headings_1": {"content": "sa, se, sa, sa, sa, sa, sa, sa, sa, sa, Ce", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "metadata": {"headings": [{"headings_0": {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "410 ON sado one (leu do uone je sedo uone je Jado uone je sado uone je tado uone je Jado uone je Jado uone je Jado uonNe ie Jado uone je sedo uone je", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Jo ON dado one (jeu Jado uone je Jodo vone je Jado uonNe \\|e sedo uone je sado uone je sedo uone \\|e sado uone je Jedo uone \\|e Jado uone je Jado uone je", "metadata": {"headings": [{"headings_0": {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "410 ON sado one (leu do uone je sedo uone je Jado uone je sado uone je tado uone je Jado uone je Jado uone je Jado uonNe ie Jado uone je sedo uone je", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "sa, sa, sa, sa, so, sa, se, sa, sa, sa,", "metadata": {"headings": [{"headings_0": {"content": "sa, sa, sa, sa, so, sa, se, sa, sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Jo 30N Jado one (jeu sedo uone je sedo uone je Jedo uvone je sado uonje je Jedo uone je sedo uone le sedo uone je Jado uone je Jado uone je sedo uone je", "metadata": {"headings": [{"headings_0": {"content": "sa, sa, sa, sa, so, sa, se, sa, sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "=A SO, sa, sa, sa, S28, so, sa) sa, sa,", "metadata": {"headings": [{"headings_0": {"content": "=A SO, sa, sa, sa, S28, so, sa) sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "sa, sa, sa, sa, so, sa, se, sa, sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "metadata": {"headings": [{"headings_0": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}, {"headings_1": {"content": "=A SO, sa, sa, sa, S28, so, sa) sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "N se ye e Jd 9 N se ye e 1a 8 W se Ye e 1d 5 W se ye e 1a 5) W se ye e Jd 5 W se Ye e Id B W se ye e 1a 5 N se Ye e 1a 5) W se ye e 1a 5 W se ye", "metadata": {"headings": [{"headings_0": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}, {"headings_1": {"content": "=A SO, sa, sa, sa, S28, so, sa) sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1d \u00a3)", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 11: Transfer of PRF to un-licensed SACCOs  \nSN. Vote Name Parish Name Name of SACCO  \nIs the SACCO Remarks registered under  \nMicrofinance  \nInstitutions  \nmoney lenders  \nact  \n2016?  \n(Yes/No)  \n1 Masaka DLG Bugere Bugere Kyesiiga  \nNo Not Licensed 2 Masaka DLG Makonzi Makonzi Bukakata  \nNo Not Licensed 3 Masaka DLG Kyesiiga Kyesiiga Kyesiiga  \nNo Not Licensed 4 Masaka DLG Kanywa Kanywa Buwunga  \nNo Not Licensed 5 Masaka DLG Buwunga Buwunga Buwunga No Not Licensed 6 Masaka Dig Buyinja Buyinja Kyanamukaka No Not Licensed 7 Masaka DLG Kamuzinda Kamuzinda Kyanamukaka No Not Licensed 8 Masaka DLG Kyantale Kyantale Kyanamukaka No Not Licensed 9 Masaka DLG Kasaka Kasaka Buwunga  \nNo Not Licensed 10 Masaka DLG Ssunga Ssunga Bukakata  \nNo Not Licensed", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 36, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 12: Transfer of PRF to SACCOs with PRF financing agreement  \nSN Vote Name Parish Name of SACCO Did the Date funds Date Remarks Name SACCO were agreement Chairpe received was signed  \nrson  \nsign  \nPRF  \nfinanci  \nng  \nagreem  \nent  \nwith  \nthe AO?  \n1 Masaka DLG Bugere Bugere Kyesiiga Yes 02/12/2022 Agreement Agreement not signed not signed 2 Masaka DLG Makonzi Makonzi Bukakata Yes 02/12/2022 Agreement Agreement not signed not signed 3 Masaka DLG Kyesiiga Kyesiiga Kyesiiga Yes 22/06/2023 Agreement Agreement not signed not signed 4 Masaka DLG Kanywa Kanywa Buwunga Yes 02/12/2022 Agreement Agreement not signed not signed 5 Masaka DLG Buwunga Buwunga Buwunga Yes 02/12/2022 Agreement Agreement not signed not signed 6 Masaka Dig Buyinja Buyinja Kyanamukaka Yes 19/04/2023 Agreement Agreement not signed not signed 7 Masaka DLG Kamuzinda Kamuzinda Yes 02/12/2022 Agreement Agreement Kyanamukaka not signed not signed 8 Masaka DLG Kyantale Kyantale Kyanamukaka Yes 02/12/2022 Agreement Agreement not signed not signed 9 Masaka DLG Kasaka Kasaka Buwunga Yes 02/12/2022 Agreement Agreement \n", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}, [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}]], "page": 36, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Masak Bugere Bugere Nalubega Yes 26/06/20 1,000,0 Yes Yes a DLG Kyesiiga Ziida 23 00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Luswata  \nJimmy  \n1,000,0  \n00  \n2; Masa Makonzi Makonzi Kakeeto Yes 26/06/20 1,000,0 Yes Yes ka Bukakata Baram 23 00  \nDLG  \nNabasum  \nba Resty  \n1,000,0  \n00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Masak Kyesiiga Kyesiiga Nassuna Yes 30/06/20 1,000,0 Yes Yes a DLG Kyesiiga Mary 23 00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "1,000,0 Ssali Ibra 00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Masa Kanywa Kanywa Kamulege Yes 26/06/20 1,000,0 Yes Yes ka Buwunga ya Musa 23 00  \nDLG", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Bbale  \nChristoph  \n1,000,0", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "bea er 00", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Masa Buwung Buwunga Kivumbi Yes 26/06/20 1,000,0 Yes Yes ka a Buwunga Peter 23 00  \nDLG  \nTamale  \nAdam  \n1,000,0  \nI", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "00", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Masa Buyinja Buyinja Namayanj Yes 19/06/20 1,000,0 Yes Yes ka Kyanamuk a Regina 23 00  \nDLG  \naka  \nMbazireki  \n1,000,0  \nMargaret  \n00\n7. Masa Kamuzin Kamuzinda Iyelo Yes 26/06/20 1,000,0 Yes Yes ka da Kyanamuk Margaret 23 00  \nDLG  \naka  \nMusinguzi  \n1,000,0  \nFrancis  \n00\n8. Masa Kyantale Kyantale Matovu Yes 26/06/20 1,000,0 Yes Yes ka Kyanamuk Deogratiu 23 00  \nDLG aka S  \n1,000,0  \nKalanzi  \n00  \nPatrick\n9. Masak Kasaka Kasaka Lugabira Yes 26/06/20 1,000,0 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Sn Vote Name Parish Name Of Name Sacco \nMasaka DLG Bugere Bugere Kyesiiga 1 \nMasaka DLG Makonzi Makonzi \nName Of PRF Loan  \nIf the loan is Remark Beneficiary Amount for a farming  \noperation, did  \nthe borrower \nobtain an \nagriculture insurance \npolicy under the Uganda Agriculture Insurance \nScheme (UAIS)? \nNo insurance  \nNo insurance policy Nalubega Ziida 1,000,000 policy obtained. obtained. \nLuswata  \nJimmy  \n1,000,000  \nKakeeto 1,000,000 No insurance No insurance policy Bukakata Baram policy obtained. obtained.  \n2 \nNabasumba 1,000,000  \nResty  \nMasaka DLG Kyesiiga Kyesiiga Kyesiiga Nassuna Mary 1,000,000 No insurance No insurance policy policy obtained. obtained.  \n3 \nSsali Ibra \nMasaka DLG Kanywa Kanywa \n1,000,000 \nKamulegeya 1,000,000 No insurance No insurance policy 4 Buwunga Musa policy obtained. obtained. \nBbale \nMasaka DLG Buwung Buwunga 3 a Buwunga \nChristopher 1,000,000  \nKivumbi Peter 1,000,000 No insurance No insurance policy policy obtained. obtained.  \nTamale Adam \nKyanamukaka Deogratius  \npolicy obtained. obtained. \nKalanzi Patrick 1,000,000  \n9 Masaka DLG Kasaka Kasaka Buwunga Lugabira John 1,000,000 No insurance No insurance policy \n10 Masaka DLG Ssunga Ssunga \npolicy obtained. obtained. \nSsenkayi 1,000,000 No insurance No insurance policy Bukakata Ronald policy obtained. obtained. \nLubambula 1,000,000 Gonzaga  \nL \\| \nAppendix 15: Failure to obtain an insurance policy \nSn Vote Name Parish Name Of  \nName Of Prf Loan \nIf the loan is for a Remark \\| Name Sacco Beneficiary Amount farming operation,  \ndid the borrower  \nobtain an  \nagriculture  \ninsurance policy  \nunder the Uganda  \nAgriculture  \nInsurance Scheme  \n(UAIS)?  \nMasaka DLG Bugere Bugere Kyesiiga Nalubega Ziida 1,000,000 No insurance policy No insurance policy 1 obtained. obtained. \nLuswata \nMasaka DLG Makonzi Makonzi \nJimmy \n1,000,000 Kakeeto \n1,000,000 No insurance policy No insurance policy Bukakata Baram obtained. obtained. 2 \nNabasumba 1,000,000  \nResty  \nMasaka DLG Kyesiiga Kyesiiga Kyesiiga Nassuna Mary 1,000,000 No insurance policy  \nNo insurance policy obtained.  \nobtained.  \n3 \nSsali Ibra  \n1,000,000", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}, [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": 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"1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}]], "page": 38, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []}
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