diff --git "a/reports/chunks/Masindi District Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/Masindi District Local Government Report of the Auditor General,2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Masindi District Local Government Report of the Auditor General,2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "KIT nn 5 UGANDA THE REPUBLIC OF \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MASINDI DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\" JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER 2023 \nTABLE OF CONTENTS \nLISE OF ACKONVINS \nscencrera nn ann EEE IE CONST ES iii craw \nQT ses \nann een a TEE ENTE A En ran 1 cas nn ann nn \nBasis for Opinion \u00ab....meecenuunnnenunnnnnun nn ee nn TR anne 1 Key Audit Matters......nnnnneennennn nn nn ennnnnennerunnenen 1 1.0 Implementation of the Approved Budget ....uuessesnneesnnonennunnennnnnennnnunnunennunsonnannnsnssnennn 1 2.0 Management of the Government Salary PayrOlL...assseesoesnnnensennnnnennnnunenenennnnnnnnrnnnnnnn 8 Other M\u00e4tt\u00e4f ..........nn un anna en namen 11 \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) .....nneee 11 \nOther Information \nnannnnnnaerrannunnanesennnnennnan nnneenenun nensnin nannten 20 nun \nManagement\u2019s Responsibility for the Financial Statement...........ceceeeeseeseeeeesetneeereeeesennees 21 Auditor\u2019s Responsibility for the Audit of Financial Statements.......nnueserennenenennnnennnnnnnnennnnn 21 Other Reporting Responsibilities.................rrresnnnnnnannnsenennnennenennnnnenennennennnnnnennnnnnnnannnann 22 Report on the Audit of Compliance with Legislation .........usserersensunannenennennnnannnnnnennnnennsnnnn 22 4.0 Implementation of the Parish Development Model \n22 .......ccsssssccsssnesesseeeeeeeseeeeessenseees", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APPENCICES", "metadata": {"headings": [{"headings_0": {"content": "APPENCICES", "page": 3, "level": 1}}], "page": 3, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nn nn an nn nn cia cece IAT ARAN ET 30", "metadata": {"headings": [{"headings_0": {"content": "APPENCICES", "page": 3, "level": 1}}], "page": 3, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nun ae", "metadata": {"headings": [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], "page": 3, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "List of Acronyms \n\\| Acronym Meaning DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System ICT \nInformation and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system IRAS Integrated Revenue Administration System ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM", "metadata": {"headings": [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}, [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}]], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}, {"headings_1": {"content": "nun ae", "page": 3, "level": 11}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 \\_LGFAR \nLGPPDA Local Government Public Procurement and Disposal Authority LLG Lower Local Governments \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}, {"headings_1": {"content": "nun ae", "page": 3, "level": 11}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Local Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ", MDAs \nMinistries, Departments and Agencies \nMoES Ministry of Education \nMinistry of Finance, Planning and Economic Development MoFPED \nMoGLSD \nMinistry of Gender, Labour and Social Development MoLG Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "Local Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}, [{"headings_0": {"content": "Local Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}], [{"headings_0": {"content": "Local Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}]], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Revenue", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 2}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OAG Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 2}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "System .", "metadata": {"headings": [{"headings_0": {"content": "System .", "page": 4, "level": 4}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00ab", "metadata": {"headings": [{"headings_0": {"content": "System .", "page": 4, "level": 4}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 4}}, {"headings_1": {"content": "System .", "page": 4, "level": 4}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Program Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting", "page": 4, "level": 2}}, {"headings_1": {"content": "PBS", "page": 4, "level": 4}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PCA Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting", "page": 4, "level": 2}}, {"headings_1": {"content": "PBS", "page": 4, "level": 4}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll Deduction Management System PDU Procurement & Disposal Unit \nPFMA Public Finance Management Act PFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting", "page": 4, "level": 2}}, [{"headings_0": {"content": "PDMS", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting", "page": 4, "level": 2}}]], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TSA Treasury Single Account TSSA Treasury Sub Single Account UBA Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UCF", "metadata": {"headings": [{"headings_0": {"content": "UCF", "page": 4, "level": 5}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "UCF", "page": 4, "level": 5}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 4, "level": 2}}, {"headings_1": {"content": "UCF", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 5}}, {"headings_1": {"content": "Uganda", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lender's Association \u2014", "metadata": {"headings": [{"headings_0": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n.UCLA Uganda Consumer", "metadata": {"headings": [{"headings_0": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "metadata": {"headings": [{"headings_0": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, {"headings_1": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "f for Results \\_ . \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MASINDI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, {"headings_1": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}, [{"headings_0": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, {"headings_1": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}], [{"headings_0": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, {"headings_1": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}]], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], "page": 5, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Masindi 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 Masindi District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}]], "page": 5, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \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 Masindi District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.34,212,930,480 out of which UGX.32,501,832,837 (95%) was warranted as shown in the table below; \nSN Details \\_ Budget Warrants % age of warrants \\| \\| \n1 UGX(A) \\| UGX (B) BA) 0 1 Recurrent (Wage) \\_\\_22,044,747,856 \u2014-22,044,183,893 100 \n\\_ \n2 Recurrent (Non- 6,009,614,438 5,058,358,637 84 wage) \nln \n3 Development 6,158,568,186 5,399,29003070\u00b0 88", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}]], "page": 5, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total 34,212,930,480 32,501,832,837 95", "metadata": {"headings": [{"headings_0": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.32,501,832,837, I reviewed expenditure on activities worth UGX.24,692,119,165 (76%) as summarised as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cSn Details", "metadata": {"headings": [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Actual Cumulative Actual Cumulative \n\\_ expenditure expenditure %age out of (UGX) total warrants \n1 Wage expenditure 20,381,573,902 20,381,573,902 63 \\_ \n\\_\\_ \n- \nTheme area-PDM 107,644,874 \u00a9 20,489,218,776 63 expenditure audited \n\u201c3 Focus area-Education grant \u2014 734,561,353\u00b0 21,223,780,129 65", "metadata": {"headings": [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}, [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}], [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}]], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Formerly SFG \ni", "metadata": {"headings": [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 Focus area-Microscale 196,336,988 \u2014\u00ab21,420, 117,117 66 irrigation projects \n\\_ \n5 Focus area-UGIFT ~ 1,918,523,237 23,338,640,354 7", "metadata": {"headings": [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}, [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}]], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \n. . al nn ante \nBE 6 Focus area-Water 374,478,577 23,713,118,931 73 \\| \ndevelopment grant (Piped \nwater, and Rural water and \nSanitation grant) i \n\\_ \nUganda Road Fund 7 \n~~ 325,999,800 2A 1A \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \n\\| \\| No 4 \n\\| Observation . \\| Recommendation No \\_ nn \n1.1 \\| Revenue Performance \n\\| \n\\| \n\\| \\| Performance of Local Revenue \n\\| \\| \\| According to the approved budget, the entity was supposed to \\| The \n\\| \nAecounting \\| \\| \ncollect Local revenue of UGX.1,263,517,388; However, by the \\| Fi \nX", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}, [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}]], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| am :", "metadata": {"headings": [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nend of the year only UGX.1,158,696,870 had been collected \n\\| \\| \n\\| eee i cae representing 92% op performance as shown in the table below \\| budget so that all \n\\| \n\\| \nand detailed in Appendix 1. \n\\| budgeted funds are \\| realized. In addition, \n\\| \\| No Approved \\| Actual Variance should consider \\| \nlo: T Source \\| \\| \\| budget \\| Collections \\| \n\\| \\| \n1 ine of the \\| \\| mt \n\\| 5 \"534,104,000 \u2014 \n\\| sensitization \n\\| \\| \\|\\| \n\\| 2 a 534,104, 000 \\| 382,249,510 151,854,490 \npublic on new digital \\| \\| \n\\| 2 \\| Non-Tax \\| 729,413,388 \\| 776,447,360 \\| 47,033,972 Local revenue system \\| \\| \n\\|\\_\\| \\| (IRAS) to enhance \\| Total 1,263,517,388 1,158,696,870 di 104,820,518 local revenue \n\\| i be \\| \\| \\| \n\\| Revenues \\| \\| \n\\| \\| \\|\\_\\| \\| Revenue \\| \n\\| \\| \\| collection. \\| \n\\| \n\\| \n\\| \n\\| Under collection of Local revenue denied the District resources \\| \n\\| for implementation of the following key planned activity. \n\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}, [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}]], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "metadata": {"headings": [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \n\\| \\| Amount \\| un- \n\\| \\| \\| \\| \n\\| implemented i", "metadata": {"headings": [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}, [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}], [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}], [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}]], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| } 4} _[activities | |", "metadata": {"headings": [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\|\\| 1 \\| Developme \\| Light \\| Motor vehicle 110,000,000 \\| \\| \\| \\| nt Plan \\| Vehicles- \\| meant to \n\\| \\| \\| \\| Implement \\| Acquisition \\| facilitate local \n\\| \n\\| \\| ation \\| revenue \n\\| 1 \\| \\| \\| \\| mobilization and \n\\| \\| enforcement. \n\\| \n\\| \\| \n=: \n\\| \\| \n\\| \\| \n\\| The Accounting Officer explained that this was because of \\| \n\\} \n\\| foot and mouth disease, which affected the cattle market of \\| \n\\| Kijunjubwa for the entire Financial year, and the new digital \n\\| \\| \n\\| Local revenue system (IRAS) which was yet to be understood \n\\| \\| \n\\| \n\\| by the taxpayers. \\| \\| \\| \na en \n1.2 Performance of GOU warrants \n\\| \n\\| \nThe entity had an approved budget of UGX.32,037,413,092 The \nAccounting \\| \\| \\| on \\| from the various programmes out of which \n\\| \\| UGX.31,312,822,971 was warranted resulting in to a shortfall \\| \n0 \n\\} communicate realistic of UGX.724,590,121 representing 98% performance. \n\\| IPFs that can be fully \\| \\| funded. Furthermore, \n\\_No\\_\\_. Observation Recommendation \\} \nNo. Programm Amount Activities \nnot Purpose and \ne warranted not impact of the \n/partially partially/uni \n\\| \\| implement mplemented \n\\| \\| ed activity \n\\| \n1 Human \\| 318,795,894 \\| Polio Partial \nCapital \\| \\| immunisatio implementation \nDevelopme \\| n of Polio \nnt \\| immunization in \n\\| \n\\| \\| communities. \n2 Community \\| 179,522,479 Transfer of \\| Partial support \nmobilization \nfunds to to community \nand mind- \ncommunity groups for \nset change groups to people with \nsupport \ndisabilities \npeople with \ndisabilities \ni 3 Human 111,290,000 Micro The targeted \\| Capital projects community \\| Developme financing ! at groups did not \nnt community receive funding level for their micro projects. \nTOTAL \n609,608,373 \n1.3 External \nThe entity had an approved budget for external assistance of The \nAccounting UGX.912,000,000 from the various programmes out of which Officer should, UGX.272,722,121 was warranted resulting in a shortfall of \\* Communicate with Donors of various UGX.639,277,879 representing : 30% 0 performance. \neee \nta provide to them The performance of warrants for each of the \n. \nprogrammes is realistic budget \\| shown in the table below; \nestimates \ne Roll over the Programm Approved Warrants Variance Yage \npartially and not e as (UGX) (UGX) performan implemented UGX ce activities for Bun 912,000,000 272,722,121] 639,277,879 30% implementation in", "metadata": {"headings": [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}]], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 8, "level": 5}}, {"headings_1": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}], "page": 8, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the next financial \u00b0 Rank \nyear. \nThe UGX.639,277,879 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nHuman 639,277,879 Allowances Partial \n\\| Capital \n(Incl. Casuals, monitoring of \n\\| Development Temporary, implemented \n\\| sitting activities in \\| \nallowances) Educ., Comm. & Health \ni \n\\| departments \n\\|", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 8, "level": 5}}, {"headings_1": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, [{"headings_0": {"content": "nn", "page": 8, "level": 5}}, {"headings_1": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}], [{"headings_0": {"content": "nn", "page": 8, "level": 5}}, {"headings_1": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}]], "page": 8, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INo | Observation a . 7 . u \\ | Recommendation", "metadata": {"headings": [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nfailure to utilize warrants; warr: u \\| gratuity \n\\| ' \nAs a result of \npension and \nis processed in time e Education service delivery has been delayed due to partial \\| to ensure that the \\| \\| completion of Nyamarunda HC III, Construction of \\| beneficiaries are kijunjubwa Seed secondary school and seed school at \\| \u2018time. and paid \n\\| ae ar a in \\| a \n\\|", "metadata": {"headings": [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}, [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}], [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}], [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}]], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Pakanyi.", "metadata": {"headings": [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Low morale of staff resulting from staffing gaps which \\| impacts on their productivity and service delivery. \n\\| eo \nThe livelihood of retirees who did not get pension and \\| gratuity was impacted. \nThe Accounting Officer explained that this was due non- cone \\| \n\\| recruitment, rolling over of Seed Schools construction, \n\\| pensions and gratuity whose files were not fully verified in \n\\| time to enable payment. \n\\} \n(1.5 of appropriate indicatorsand \\| 1 \nPresence performance nee \\| \n\\| targets in the work plans \n\\| \n\\| \\| Regulation 11 (2) b of the Public Finance Management \\| The \nAccounting \\| Regulations, 2016 states that the work plan of a vote shall \\| Officer \n=\\| \\| commended for indicate the key performance indicators to be used to gauge \\| \n\\| ensuring that all \\| \\| the out-puts. \\| planned activities have clear \\| \\| Part A of the performance contract for Accounting Officers performance \n\\| \\| \n\\| \noutlines the core performance requirements against which indicators and targets \\| \\| \n\\| their performance should be assessed in regard to in the plan. \nwork \nachievement of planned results. This requires the Accounting \n\\| \\| \n\\| \nOfficer to be assessed on the extent to which annual key \\| performance indicators and targets are achieved for key \\| \n\\| projects and/or programs. \n\\| \n\\| I reviewed the approved work plan and sampled 8 outputs \n\\| with a total of 25 activities and noted that all the 25 activities \n\\| \nhad clear performance indicators and target as summarized in \\| \n\\| \\| \n\\| the table below and detailed in Appendix 5 \n\\| \\| Table showing performance indicators and targets \n\\| \\| \n\\| \\|\\| Catego No. \\| No of No of No of \nJi) a es \\| \\| - \\| Expenditure ir \n% \\| \\| \\| ry of \\| of \\| activi Activitie \u2014 Amount (UGX) Quan \n\\| \\| \\| \\| \\| \n\\| \\| \u2014 \\| outp ties \\|s with without \n\\| \n\\| tifica \\| \\| \\|\\} uts in the \\| clear \\| \n\\| tion \\|\\| \\| \\| \\| \\| \\| samp \\| outpu \\| perform clear \\| \n\\| \n\\| \\| of \\| \\| \\| \\| \\| led ts ance perform \\| \n\\| outp ij \\| \\| \\| indicato \\| ance \\| uts", "metadata": {"headings": [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}]], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| rs and indicato \\| \\| \n\\| \\| \\| \\| \\| \n\\| targets \\| rs and \\| \n\\| targets \\| \\| \\| \\| \\| \\| \\| \n\\_ Recommendation \n1.6 - Implementation of outputs \nI assessed the implementation of seven (7) outputs with The \nAccounting \n\u2014 \ntwenty-five (25) activities worth UGX.4,082,055,145 and Officer should ensure noted that; Details are in Appendix 6 \ntimely \nimplementation all Five (5) outputs with Fourteen (14) activities and planned activities to \u00bb enhance service expenditure worth UGX.1,464,175,379 were fully delivery.", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}, [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}]], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], "page": 10, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00bb Two (2) outputs with eleven (11) activities worth UGX.2,617,879,766 were implemented. Out of the eleven (11) activities, eight (8) activities were fully implemented; three (3) activities were partially implemented. \nTable showing implementation of outputs \nCategor No. No No. No of No of Expenditure y of of of of activit activit Amount outputs outp activ Activi ies ies (UGX) \nuts ities ties partia not \nasse in fully Ily imple \nssed the imple imple ment \noutp ment ment ed \nuts ed ed \\| \nFully \n1,464,175,379 implement 5 14 14 0 0 \ned outputs \nPartially \\| 2,617,879,766 implement 2 11 8 3 0 \ned outputs \nNot \nimplement 0 0 0 0 0 \ned outputs \n\\| \nTotal 7 25 22 3 0 4,082,055,145 \nAs result of partial implementation of the following planned activities, expected water and education services have been delayed to the beneficiaries; \ne Construction of seed school at kijunjubwa \nConstruction of seed school at pakanyi ss \ne \ne Construction of Kikuube Piped Water Supply \nThe Accounting Officer explained that all the above projects are multi-year projects. \n1.7 Delivery of Services from implemented activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain \n'Sn\\_ \\| Focus Area \\_", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}, [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}]], "page": 10, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "___|", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 10, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Inspection Observation", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation", "page": 11, "level": 1}}, {"headings_1": {"content": "___|", "page": 11, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "% \\| Uganda Road Fund", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation", "page": 11, "level": 1}}, {"headings_1": {"content": "___|", "page": 11, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Works were done according to the BOQs, bush |", "metadata": {"headings": [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| the \\| clearing, grading, culvert installation done, and RER... MF \\| En RER \\| done according BOQs, bush 2.\\| DDEG Works were to the \\| clearing, grading, culvert installation done, and \n\\| the roads were in use. \nDe nn nn neun \nThe Accounting Officer was commended for ensuring that works are implemented as per BOQs. \n1.7.2 Service Delivery under Focus Areas \nI sampled sixteen (16) out of Twenty-nine (29) activities in five (5) focus areas with a total expenditure of UGX.3,298,142,582 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. \n\\| Sn Focus Activity Observation Implication \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}, [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}], [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}], [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}], [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}]], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "metadata": {"headings": [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| The \\| on \n\\| \\| school at kijunjubwa \\| on the classroom blocks, \\| service \ndelivery \\| \\| \\| \\| \n\\| and Construction of \\| administration \nunit. impact shall be done \\| \n\\| \n\\|seed school at \\| Teachers\u2019 houses, VIP pit \\| in the Financial year \\| Pakanyi SS \n\\| latrines, \nICT \\| 2024/25 when the \\| \\| \\| Laboratory/Library, Multi- \\| project \nduration \\| \\| \\| purpose hall and the \\| expires. \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}]], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 11, "level": 2}}, {"headings_1": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| sports field were", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 11, "level": 2}}, {"headings_1": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nYeh \\| aad Te \\| \\| completed. \\| community will", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12. Micro- Supply and 3 demonstration sites had The", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| \n\\| \\| \\| \\| scale ; installation \nirrigation be able to witness the \\| of functional \n\\| irrigati Equipment under systems. \nbenefits of the \\| \\| jon \\| Micro scale irrigation \nprogram. \n\\| \n\\| \n\\|\\_\\_\\| sites I \n\\| at 3 demonstration \\| \n\u2014 \n\\|3 \\| Water \\| Construction \nof \\| The project was partially \\| Assessment \non \n\\| Develo \\| Kikuube piped water implemented at the time \\| service delivery shall \\| \\| pment \\| system. \nof inspection; water pipes \\| be done in\\_ the \\| \nGrant \\| \n\\| were supplied but no Financial \nyear \\| \n\\| installation works m 2025/26 when the \\| \n\\| \\| \\| \n\\| \n\\| commenced. This phased \\| project is completed. \n\\| \n\\| because it\u2019s a \n\\|", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}, [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}]], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 11, "level": 5}}, {"headings_1": {"content": "partially", "page": 11, "level": 3}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 11, "level": 1}}, {"headings_1": {"content": "__|", "page": 11, "level": 5}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 11, "level": 1}}, {"headings_1": {"content": "__|", "page": 11, "level": 5}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| : R", "metadata": {"headings": [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|Educat er ae done as The a 4 \nConstruction of 4 e Works \nper \\| schools are \\| ion classroom blocks, BOQs. \n\\| benefitting from \\| \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nThe District had a wage budget of UGX.18,570,680,738, out of which UGX.17,477,484,631 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo \nObservation OO j a \nRecommendation \n2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of The Accounting \\_ UGX.17,250,041,950, and obtained supplementary funding of Officer should liaise UGX.1,320,638,788 resulting into a revised wage budget of with MoFPED to \\_ \n\\_ UGX.18,570,680,738 out of which UGX.18,570,680,737 ensure that only \\| (100%) was warranted. \nrequested for funds are received and . Out of the total warrants, UGX.17,477,484,631 was utilized by optimally absorbed. the DLG~ resulting in un-utilized warrants of \n\\_ UGX.1,093,196,106 utilization \nrepresenting of 94% as \nsummarized in the table below and detailed in Appendix 8 \nApproved. \u201cSupplem \\_ Revised Warran Payment \\\\ \u201cUnspent Budget entary Budget ts UGX. s UGX. Balance UGX. Bn UGX. Bn UGX. Ba Bn UGX. Bn Bn \n17.250 1.320 18.570 18.570 17.477 1.093 \u2014", "metadata": {"headings": [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}, [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}]], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll", "metadata": {"headings": [{"headings_0": {"content": "2.2 Validation of employees on the entity payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "| : R", "page": 11, "level": 6}}], "page": 12, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~The Accounting", "metadata": {"headings": [{"headings_0": {"content": "~The Accounting", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2 Validation of employees on the entity payroll", "page": 12, "level": 3}}], "page": 12, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ The District had 1,480 employees on the IPPS payroll of which Officer should; 1,453 (98.2%) were fully verified, 3 (0.2%) partially verified, 6 e Use the verified", "metadata": {"headings": [{"headings_0": {"content": "~The Accounting", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2 Validation of employees on the entity payroll", "page": 12, "level": 3}}], "page": 12, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a /", "metadata": {"headings": [{"headings_0": {"content": "a /", "page": 13, "level": 4}}, {"headings_1": {"content": "~The Accounting", "page": 12, "level": 2}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NEE Sb", "metadata": {"headings": [{"headings_0": {"content": "NEE Sb", "page": 13, "level": 6}}, {"headings_1": {"content": "a /", "page": 13, "level": 4}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0665+", "metadata": {"headings": [{"headings_0": {"content": "0665+", "page": 13, "level": 4}}, {"headings_1": {"content": "NEE Sb", "page": 13, "level": 6}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LET =, T", "metadata": {"headings": [{"headings_0": {"content": "LET =, T", "page": 13, "level": 4}}, {"headings_1": {"content": "0665+", "page": 13, "level": 4}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2019", "metadata": {"headings": [{"headings_0": {"content": "LET =, T", "page": 13, "level": 4}}, {"headings_1": {"content": "0665+", "page": 13, "level": 4}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of the staff with the expired contract. However, in the", "metadata": {"headings": [{"headings_0": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}, {"headings_1": {"content": "LET =, T", "page": 13, "level": 4}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "meantime the individual has been removed from payroll. \n2.3 Inconsistencies in Employee Details \n345 employees on the payroll had inconsistencies in their dates The", "metadata": {"headings": [{"headings_0": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}, {"headings_1": {"content": "LET =, T", "page": 13, "level": 4}}, [{"headings_0": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}, {"headings_1": {"content": "LET =, T", "page": 13, "level": 4}}]], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of birth, captured in the payroll and data captured by NIRA on Officer \nshould the National IDs. \n\\_ \nengage \nthe Inconsistent information undermines the integrity of the affected staff and District\u2019s records and may complicate the employee service ensure \nthat history and retirement procedures. Where the errors in dates employee records of birth increase the length of service, it may lead to the are duly updated irregular extension of employee service. \nand brought to the attention of the Ministry of Public Service within a specified timeline for appropriate . action. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}]], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.4 Delayed deletion of employees from the payroll", "metadata": {"headings": [{"headings_0": {"content": "2.4 Delayed deletion of employees from the payroll", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that UGX.8,703,555 was paid to 14 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "2.4 Delayed deletion of employees from the payroll", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "2.4 Delayed deletion of employees from the payroll", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "retired. Officer should; e ensure that Delayed removal of staff from payroll resulted into financial Heads \nof loss to government.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "2.4 Delayed deletion of employees from the payroll", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Department timely", "metadata": {"headings": [{"headings_0": {"content": "Department timely", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer that they have initiated the recovery of \ncommunicate to funds from the beneficiaries. \nstaff leavers so \\| that they are removed from the payroll", "metadata": {"headings": [{"headings_0": {"content": "Department timely", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "promptly.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 14, "level": 1}}, {"headings_1": {"content": "Department timely", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25 Review of the district Staff Establishment \n' Review of the establishment revealed; \ni. out of 225 approved positions on traditional staff The Accounting \\| establishment, 180 (80%) positions were filled leaving 45 Officer should; (20%) vacant. I also observed that there were 20 staff e engage \nthe recruited in excess of their staff establishment. \nDistrict Service ii. The entity did not have an approved and costed staff", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 14, "level": 1}}, {"headings_1": {"content": "Department timely", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Commission,", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 14, "level": 3}}, {"headings_1": {"content": "promptly.", "page": 14, "level": 1}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "establishment for primary, secondary and\\_ tertiary Ministry of institutions while the staff structure for health facilities \nPublic Service issued by Ministry of Health was not incorporated into the \nand MoFPED to district approved structure. \nhave the vacant \\| positions filled", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 14, "level": 3}}, {"headings_1": {"content": "promptly.", "page": 14, "level": 1}}, [{"headings_0": {"content": "Commission,", "page": 14, "level": 3}}, {"headings_1": {"content": "promptly.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "tertiary", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 15, "level": 3}}, {"headings_1": {"content": "Commission,", "page": 14, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "institutions.", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 15, "level": 3}}, {"headings_1": {"content": "Commission,", "page": 14, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}, {"headings_1": {"content": "tertiary", "page": 15, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}, {"headings_1": {"content": "tertiary", "page": 15, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023/2024", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Service and the \\| \n\\| I developed procedures to determine the number of staff in Accounting Officer \\| \n\\| post and approved recruitments so as to obtain the expected \n\\| should the \\| review \n\\| \nwage cost at the entity as highlighted in the table below; \n\\| approved wage \\| \n\\| estimates of the \\| \n\\| district for the FY \\| \\| \\| Category \nNumber of \\| Re-computed \n\\|\\| 2023/24 in line with \\| employees \\| Budget(UCX) \\|\\| the results of the \\| \n\\_ \n\\| 1. \\| Staff in post-refer to \\| \n\\|\\| validation exercise \\| \\| headcount \\| a", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}, [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}]], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ful Dats. ot", "metadata": {"headings": [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wel to ensure accurate \\| \nverified verified \n[1453 \\| 16,744,275,693 \\| \\| wage bill for the Partially fee 22,806,672 \\| \n\\| \\| Employees not yet \n\\| \\_\\_ accessed district. 2 \\| 48,361,320 \\| \n\\| \n\\| on the payroll by June 2023 \n\\| \n\\| \n\\| \n\\| (new records), \\| \\| \n\\| \n\\| \\| No shows accounted and \\| 3\\| 38,239,932 \nfor \\_ oo \n\\| \\| \\| those confirmed to have \\| \n\\| exited the entity I \\| \n\\| recruitments - \\| Be", "metadata": {"headings": [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}, [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}]], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Planned Refer 132 2,042,382,396 \\| \\| to the approved and cleared", "metadata": {"headings": [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| \\| \\| \n\\| \nrecruitment planbyMoPS \\| sd \\| \\| \n\\| \nTotal budget for the 1,593 18,896,066,013 \\| Wage \n\\| \npayroll \\| \\| pss! \\_\\| Ss ee \\| 3. \\| Salary arrears (Residual 0 0 \\| verified by Internal \narrears \n\\| \n\\| \nAudit and approved by \\| \n\\| \nMoFPED) \n\\| Total Wage and budget \\| 1,764 \\| 1,593 \\| arrears \nfor the payroll \\_ \n' Comparison of the re-computed estimated wage bill of \\| UGX. 18,896,066,013 and the approved wage estimate of \\| UGX. 18,488,946,000 revealed an under budget of", "metadata": {"headings": [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}, [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}]], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.407,120,013.", "metadata": {"headings": [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Under budgeting for wages creates opportunities for under \\| \npayment of staff leading to demotivation which EI effective service delivery. \nL \nPe \n3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nThe District received UGX.374,495,964, out of UGX.374,495,964 budgeted (100%) for the financial year 2022/23. Out of the UGX.374,495,964 received, the District spent UGX.374,478,577 (100%). Below is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}]], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 1}}, {"headings_1": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}], "page": 16, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Rural Water and Sanitation Construction of boreholes 5 \\|. Sub-Grant (traditional Rehabilitation of boreholes 2. 2 TE Construction of VIP latrine 2 2 ee \n2 Piped Water Sub-Grant Construction of piped water 1 \n1 (UgIFT component) scheme \n\\_\\_\\_ \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 1}}, {"headings_1": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 1}}, {"headings_1": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}]], "page": 16, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], "page": 16, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas were the District had commendable performance; \noe All the 4 sampled planned projects worth UGX.294,470,090 were provided for in the approved five-year development plan. \noe All the 4 sampled projects worth UGX.363,004,242 were inclusive in the list of capital investments and thus were eligible. \ne The District undertook desk and field appraisals for the all the 4 sampled planned projects worth UGX.363,004,242. \ne Four (4) projects were advertised before 30 June 2022 and contracts were awarded after 31\u00b0 October 2022 as per guidelines. \n3.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nAn analysis of the water budget allocations for the Sub-counties/Town councils revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 8. \n[SN \\| \\| Category \\| Sub County/Town \\| Budget \\| Ranking Rank \\|", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}]], "page": 16, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "metadata": {"headings": [{"headings_0": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Council Name \\| Amount \\| need based on \\| interpretation 1 \\| \\| Bwijanga \nSub-County with SC Fifi ith \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "metadata": {"headings": [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "most allocation =] Fr \n\\| \n[2 St ' \\| 3 third needy rank least allocation hl \n\\| \n\\| \n\\_ \n. \n3 Sub-County with Miirya SC \n\\| 0\\| 4 \\| Eighth needy by \nAllocation of funds to sub-counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that they have embarked on piped water strategy and have already drilled a production well in Miduuma village found in one of the least served sub counties and have also tasked the development partners (Water Aid and The Water Trust) to put more efforts in the two least served sub counties of Kimengo and Kijunjubwa which they have already embarked on. National Water and Sewerage Cooperation also has plans to extend water to Kijunubwa TC.", "metadata": {"headings": [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}, [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}]], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should make budget provisions for water investments in sub- counties in the order of the assessment results. \n3.1.2.2 Funding and Absorption \nUGX.74,495,964 (100%) was received, out of UGX.374,495,964 budgeted. Furthermore, out of the UGX.374,495,964 received, UGX.209,208,937 (56%) related to Rural Water and Sanitation Sub-Grant (traditional component) and related to Water Sub-Grant \nas \n(100%) was spent on Piped Water Sub-Grant (UgIFT component) activities. Details are in the table below; \nSN Category APP EST (A) RELEASE (B) Expenditure Unspent %o (UGX) (UGX) (C) (UGX) (B-C) Absorption", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}]], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u \nu \nRural Water and 209,208,937 209,208,937 209,208,937 0 100 Sanitation Sub- \nGrant \n(traditional", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ \na \nln \nPiped Water 165,287,027 165,287,027 165,269,640 17,387 100 \\| \nSub-Grant \n(UgIFT \ncomponent) \\| \n\u201e\\_\\_\\_ \n\\_ \nnnn \nft 1 fe nel \\_ Total 374,495,964 374,495,964 374,478,577. 17,387, 100 \\| \n3.1.2.3 Monitoring \n3.1.2.3.1 Preparation and submission of quarterly reports \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadline for submission of Quarter one report is 10th October, Quarter 2: 10\" January, Quarter 3: 10th April and 10th July for Quarter four. \nT noted that the District delayed to submit performance reports for three (3) quarters. Details are in the table below; \nNo Details \nDeadline for \\_ \nsubmission \\_ \n\\| \nActual date of Comment submission", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}, [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Quarter One", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n10\" October, 2022 1\u00b0 December,", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}, [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 3}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2022 \n2 Quarter Two \\_\\_ 10\" January, 2023 7 February, 2023 Delayed 3 Quarter Thrree 10\u00b0\" April, 2023 2\u2122 April, 20223 Intime \\_ \n4 Quarter Four 10\" July, 2023 12 July, 2023 \\_Delayed \\_ \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 3}}, [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 3}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that delays were as a result of changes in the work plan whereby the final approval of the Annual work plan was secured in December \nI noted that 2 UGFIT projects were not provided with a water source that was accessible by the local community. Details are in the table below; \nS/N \\| UGIFT Project \n\\| Water source place \\| Community (name) \\| Audit \n\\| \\| and status \n\\| and accessibility to \\| Conclusion \n\\| \\| \n\\| a \\_watersstatus \\| nn \n1 \\| Construction of Non-existent \nMiirya Sub county \nWater source not \\| \\| \n\\| Seed secondary \\| \nin place. \n\\| \\| \n\\| school St. \nat Paul's \\| \\| \n\\| SS- Pakanyi \\| \n\\| \n= L BE pee Sr \\| 2 \\| Construction of \\| Non-existent \n\\| Kimengo Sub county \\| Water source not \\| \\| Kijunjubwa Seed \n\\| in place. \n\\| Secondary School I \n\u2014 \nhs \n\\_\u2014i 7 \nAs a result, the UGIFT project has water constraints and the surrounding communities are not benefitting from water sources that were supposed to accompany the projects. \nThe Accounting Officer explained that they failed to get a potential site for a borehole at Kijunjubwa Seed because the place has a very low water potential but the contractor managed to get water through excavation of a hand dug well and it\u2019s serving the community well. For Pakanyi S.S, the same arrangement was ongoing. \nThe Accounting Officer should make budget provisions for production wells to have this water source constructed at the schools to enable the community around the schools access safe and clean water. \n3.1.2.3.3 Management of asset register \nGuideline 4.1.8 of the Grant Guidelines (2022/2023) requires LGs to maintain updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the district asset register and noted that equipment procured under Drilling Boreholes and piped water supplies were not recorded. Details are of projects where equipment were bought are the table below; \n\\| Activity inspected TContractor Totalexpenditure", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UM |", "metadata": {"headings": [{"headings_0": {"content": "UM |", "page": 19, "level": 2}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], "page": 19, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Construction of Kikuube Piped Water \\| \u2014m a", "metadata": {"headings": [{"headings_0": {"content": "UM |", "page": 19, "level": 2}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], "page": 19, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "144,900,000", "metadata": {"headings": [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], "page": 19, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PSUR \\| \\| I \\| Corporation arperauon \\| \\| \n\\| Drilling Development, Casting & Mama Bore Wells \n\u2014 \\| \\_ \n74,464,667 \\| \\|\u201c 2 Installation of Five deep boreholes Africa Ltd ij \n\\_\\_ \n. \n\\_\\| \nThe Accounting Officer explained that the Water Department maintained an Asset register which was updated annually so would use the same information to maintain one for the grant. \nThe Accounting Officer should ensure that the Head of Finance records these water assets in the fixed assets register as per the grant guidelines. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) PROGRAM \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting Uganda\u2019s Inter-Governmental Fiscal Transfer Reform Program (IGFTRP) for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nMasindi District received UGX.3,066,141,257, out of UGX.3,066,141,257 budgeted to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}, [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}]], "page": 19, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Activity", "metadata": {"headings": [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Planned quantity Actual quantity 1 Construction of seed schools 2 \n1.5 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas were the District had commendable performance; \ne All UGIFT activities sampled worth UGX.1,901,089,368 were budgeted for. \noe The District budgeted to receive UGX.3,066,141,257, and Actually received", "metadata": {"headings": [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}, [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}]], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.3,066,141,257 (100%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,066,141,257 (100%).", "page": 20, "level": 2}}, {"headings_1": {"content": "SN Activity", "page": 20, "level": 2}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The district had land titles on which the two UGIFT projects are being", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,066,141,257 (100%).", "page": 20, "level": 2}}, {"headings_1": {"content": "SN Activity", "page": 20, "level": 2}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "UGX.3,066,141,257 (100%).", "page": 20, "level": 2}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The district maintained site meeting minutes for reference by interested stakeholders for two projects. \ne There were material test results of building materials used by contractors of two (2) projects. \ne Construction sites revealed that the site workers were wearing personal", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "UGX.3,066,141,257 (100%).", "page": 20, "level": 2}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"Funds", "metadata": {"headings": [{"headings_0": {"content": "\"Funds", "page": 21, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "metadata": {"headings": [{"headings_0": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"Funds", "page": 21, "level": 2}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX) \\| \\| absorbed \\| \\| \nanhas meebo sees \\| ~3,066,141,257 \\| 1,905,919,368 1,160,221,889 \\| 62 \n\\| \nUnder absorption of released funds resulted in partial implementation of the following key activities; \noe Construction of seed school at Kijunjubwa Seed Secondary school \noe Construction of seed school at Pakanyi Seed Secondary School \nThe Accounting Officer explained that this was attributed to the delay to award the UGIFT projects to Contractors.", "metadata": {"headings": [{"headings_0": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"Funds", "page": 21, "level": 2}}, [{"headings_0": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"Funds", "page": 21, "level": 2}}], [{"headings_0": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"Funds", "page": 21, "level": 2}}]], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The Accounting Officer should engage the MoES to ensure timely hybrid procurements in order to facilitate timely completion of projects. \no The MoES should properly identify contactors with financial capacity to implement the awarded contracts on time. \noe The Accounting Officer should engage suppliers to ensure timely supply of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "purchased equipment.", "metadata": {"headings": [{"headings_0": {"content": "purchased equipment.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.2.2.2 Implementation of UGIFT Activities \n3.2.2.2.1 Project Implementation for Current Financial Year 2022-23 \nI sampled two (2) UGIFT projects with a total expenditure of UGX.4,775,789,020 for physical inspection and assessment of service delivery indicators. Details are in Appendix 9. \noe Construction works for St. Paul\u2019s SS- Pakanyi and Kijunjubwa Seed Secondary School were still in progress as they are phased projects contracts ending 16/06/2024 and 06/12/2024 respectively. \nAs a result, the expected improvement of Education services is delayed due to partial completion of works.", "metadata": {"headings": [{"headings_0": {"content": "purchased equipment.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "purchased equipment.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage Ministry of Finance Planning and Economic Development to ensure timely release of funds to enhance timely implementation of .planned activities. \n3.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.3.1 Positive observations I noted the following areas where the District had commendable performance; e The District maintained an asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the grant. \u00b0 Fourteen (14) projects funded at UGX.649,271,294 had assessment done for measures to mitigate environmental and social risks as well as environmental and social risks. \u00b0 UGX.750,371,858 (98%) was allocated for capital development works and UGX.17,029,000 investment service costs as per guidelines. e The district was fully funded and significantly implemented all the fourteen (14) projects funded at UGX.649,271,294. e The district incorporated all the fourteen (14) projects funded at UGX.649,271,294 in the the Approved District budget and Annual work plan. e Fourteen (14) projects funded at UGX.649,271,294 were physical inspection and noted that all of them were existent e The District payment file revealed that the District spent UGX.649,271,294 on eligible activities. o Ten (10) Projects worth UGX.245,267,344 had site visit Minutes. e Payment certificates of (14) projects funded at UGX.649,271,294 revealed that there were endorsements by the Internal auditor. e Physical Inspection of fourteen (14) projects worth UGX.632,832,188 and I observed that the construction works were executed according to the BOQs completed in time and were in use by the beneficiaries. 3.3.2 Areas of Improvement I noted the following areas where the District needs improvement; 3.3.2.1 Review of Budgeting and allocation 3.3.2.1.1 Funding and absorption of Education Development grant The District received all the budgeted funds of UGX.767,400,858 representing 100% funding as detailed in the table below; Budgeted released (UGX) ~ (UGX) amount (UGX) Funds Variance 750,371,858 750,371,858 0 Out of the UGX.767,400,858 released, UGX.734,561,353 (96%) resulting in an under absorption of UGX. 32,839,505 was as indicated in the table below; \\| 3.3.2.2 Monitoring and Evaluation 3.3.2.2.1 Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President\u2019s Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that all the ten", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}]], "page": 22, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 23, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with Ministry of Education and Sports to ensure monitoring of projects implemented under the Education Development grant is carried out by the MoES Engineering Assistant District Executive Committee and the RDC as per guidelines. i Micro Scale Irrigation Program The Government of Uganda is implementing the micro scale irrigation programme in the 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 received UGX.196,550,000, out of UGX.196,550,000 budgeted (100%) to implement the following activities. SN \\| Category \\| Activity [Planned [Actual \\| \\| Lo quantity \\|quantity 1 Construction of Installation of irrigation 3 \\| 3 \\| \\| \\| \u00b0 The district budgeted to spend UGX.137,585,000 and actually spent UGX.137,567,028 on mobilization and training of 300 farmers and sensitization of 14 Lower Local Governments e Three (3) irrigation equipment had been supplied and installed within the contract implementation timelines e Training and technical support was offered by the supplier to the 3 farmers selected as demonstration sites on the operation and maintenance of the micro- scale irrigation equipment e Three (3) microscale irrigation demonstration sites with a total expenditure of UGX.49,916,460 were physically inspected and found to be functional. 3.4.2 Areas of improvement No areas of improvement. 3.4.2.1 Planning and Budget Performance 3.4.2.1.1 Budget performance The District received UGX.196,550,000 (100%) out of UGX.196,550,000 budgeted. Out of the funds received UGX. 293,786,055 (99.6%) was spent on complementary activities. Out of the total program receipts of UGX.196,550,000, UGX.196,336,988 (99.9%) was utilized by the District resulting into an unspent balance of UGX.213,012 (0.1%). Details are in the table below; Quarter Revised Warrants/ Total expenditure Variance % budget Release \\| (as per payment file) \\| absorption eine ee Cen ee u eee ee en \\| = (BS Quarter 49,137,500 49,137,500 49,084,247 One Quarter 49,137,500 49,137,500 49,084,247 53,253 99.6% . Two \\| Quarter 49,137,500 49,137,500 49,084,247 53,253 99.6% Quarter 49,137,500 49,137,500 49,084,247 53,253 99.6% ; Four Total 196,550,000 196,550,000 196,336,988 213,012 99.9% Other Information The 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 23, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Auditor\u2019s 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 ISSAls 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.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 25, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: o 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 DLG\u2019s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of oe accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of o 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 DLG\u2019s I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 25, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "o 48 priorities received from 14 Sub-Counties/Town Councils were incorporated in the entity\u2019s budget \no 46 PDM SACCOs were funded with UGX.4,600,000,000 as planned \noe budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 107,644,874, out of which, UGX.107,644,874, (100%) was received \noe 10 sampled PDM SACCOs had disbursed UGX.1,058,500,000 (100%) out of the PRF received of UGX.1,058,508,982. \nUGX.1,020,123,841 was adequately accounted for by the 10 PDM SACCOs \n8 \n08 All the 46 Gazetted District PDM SACCOs were fully funded. \nHLG Core Implementation team was fully constituted as per the guideline \n80 \n0 The District prepared quarterly performance reports. \n\u00a9 The PDCs were constituted as per the guideline, held quarterly meetings, prepared quarterly performance reports and received UGX.46,000,000 as planned for implementation of the planned activities. \n10 sampled SACCOs held their first general meeting less than 1 month after their o", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 27, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration.", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 27, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Leadership vetting committee was elected and inaugurated in the 10 PDM SACCOs. \noe vetting criterion following the PDM SACCO byelaws was included in the minutes in the 10 PDM SACCOs. \no 10sampled PDM SACCOs trained PDM SACCO members. \noe 46 SACCOs were registered under the Cooperative Societies Act \noe 120 Enterprise groups in 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \n10sampled PDM SACCOs had PDM member registers for 274 enterprise groups. \n\u00bb \ne UGX.4,600,000,000 was transferred to 46 SACCOs after signature of the PRF financing agreements \ne The respective SACCO bank account numbers provided was captured in the signed PRF Financing Agreement of 46 PDM SACCOs as guided by Budget execution circular for FY 2022/2023, June 2022. \nUGX.4,600,000,000 was transferred to 46 SACCOs with evidence of submission of oe \nattestation form to the Secretariat \n\u00b0o 20 beneficiaries in 10 Parishes who accessed loans before 5th June 2023 were selected through the PDMIS. \noe 20 beneficiaries in 10 Parishes who accessed loans after 5th June 2023, were vetted by a village meeting convened by the enterprise groups. \noe 20 beneficiaries in 10 parishes accessed loans from enterprise groups where they were members. \n20 beneficiaries received UGX.20,000,000 which was the same as indicated in the e \nSACCO records implying PRF disbursement were adequately accounted for o 20 beneficiaries 10 PDM SACCOs had received PRF once. \n4.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.1 Delayed release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, there\u2019s none of the 2 PDM SACCOs that received all their PRF in the last quarter of the year. I further noted that, the 2 PDM SACCOs received all their PRF in June 2023 which is the last month of the FY. The summary is in the table below;", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}, [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}]], "page": 27, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 28, "level": 3}}, {"headings_1": {"content": "registration.", "page": 27, "level": 2}}], "page": 28, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Month in Quarter 4 FY 2022/2023 \nNo. of SACCOs that received PRF \nA A \n12 May \\| OO \\_ \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM objectives.", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 28, "level": 3}}, {"headings_1": {"content": "registration.", "page": 27, "level": 2}}, [{"headings_0": {"content": "SN", "page": 28, "level": 3}}, {"headings_1": {"content": "registration.", "page": 27, "level": 2}}], [{"headings_0": {"content": "SN", "page": 28, "level": 3}}, {"headings_1": {"content": "registration.", "page": 27, "level": 2}}]], "page": 28, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "SN", "page": 28, "level": 3}}], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. The PSST should timely release funds in accordance with the appropriation. \n4.3.2 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "SN", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "SN", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "SN", "page": 28, "level": 3}}]], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The LG Accounting Officers (AO) as Chairperson, the District Production Officer oe \n(DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \nThe PDC to oversee and coordinate the development activities within the Parish, e", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and oe \nhave 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \no The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \noe The Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \noe Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], "page": 30, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "board did not fill in explained that this was expression of interest attributed to no recurrent forms prior to being funds under the Production elected board members. and Marketing grant so was Details are in Appendix constrained with lack of 11 \nfunds to sensitize and \nmonitor the functionality of these SACCOS committees. \nSACCO Committees and e10 sampled SACCOs did The Accounting Officer Sub Committees \nnot constitute the Loan, explained that this was Production, Marketing, attributed to no recurrent Business Development funds under the Production services, Finance and and Marketing grant so was investment \nsub constrained with lack of Committees. Details are funds to sensitize and \nin Appendix 12 \nmonitor the functionality of \\| \\_these SACCOS committees \\_ \nFailure to prepare parish priorities and action plans, implementation of PDM activities will be negatively affected since it will not be guided by appropriate plans and priorities. \nFailure to fill in expression of interest forms by prospective board members affects transparency of the selection process. \nFailure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation \nThe Accounting Officer should; \noe ensure that PDCs are sensitized on their role of preparing priorities and action", "metadata": {"headings": [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}, [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}]], "page": 30, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plans.", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], "page": 30, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Ensure the PDM Boards operationalise utilization of expression of interest forms by candidate's interest in being elected to the board. oe ensure the PDM Boards institute and operationalise sub-committees. 4.3.3 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users 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; The LG and more specifically the TILED department shall support the Office of \u00b0 the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. o A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \u00a9 The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO The Accounting Officer shall submit an Attestation Form to confirm that the PDM o SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations; SN \\| Nature of \\| . Observations Management Response 7 \\| \\| L. t; \\| Licensing of PDM \\| \u00a9 46 SACCOs were not licensed \\| The Accounting Officer explained \\| SACCOs Under the \\| to take on the business of \\| that 46 PDM SACCOS are under a \\| \\| Microfinance Probationary period \\| Microfinance \\| lending under \\| two-year \\| \\| Institutions Money \\| Institutions money lenders \\| which is about to end pending \\| \\| Lenders Act act as detailed in Appendix \\| licensing. In addition, \\| \\| Be Management is going to seek for \\| advice from the PDM secretariat \\| on how to proceed on the \\| \\| \\| \\| \\| licensing of these SACCOS. \\_\\_\\| \\_\\_\\_\\_\\_\\_\\| Lack of licenses leads to challenges in enforcement of recovery of PRF from beneficiaries of unlicensed PDM SACCOs. The Accounting Officer should follow up the licensing process with Micro Finance Support Centre after expiry of the probationary period. 4.3.4 PDM \\_SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 handbook for the", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}]], "page": 30, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \noe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n\\_SN \\| Activity \\| Observations \n\\| Management Response", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}]], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth \ne 10 sampled parishes did not The Accounting Officer explained Ranking of carry out wealth ranking that the President through a : \nHouseholds during identification of presidential directive dated July 5 subsistence households. 2023 where he directed that Details are in Appendix 14 \nsubsistence households be selected \n\u00a9 through village meetings stopped the use of PDMIS to do wealth \u2014 ranking of the households.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. Selection and e 46 parishes selected flagship The Accounting Officer explained Implementati projects that were that they received many on \nof inconsistent with the LG implementation guidelines several Prioritized/FI selected \npriority of them contradictory especially in", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "agship", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 32, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodities. Details are in the issue of enterprise selection by : \nProjects Appendix 15 \nthe beneficiaries such as the user\u2019s \u00bb30 out of 106 farmer handbook for the Parish revolving \\| \n\\_ enterprise/households \nfund Pillar 1 October 2022 had 22 implemented projects that enterprises that a farmer can pick are not from the priority from depending on the profitability. commodity list. Details are in \n\\| \nAppendix 16 \n; \n\\| \n.", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 32, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}, [{"headings_0": {"content": "agship", "page": 32, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}]], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Insurance \ne 20 PRF beneficiaries out 20 The Accounting Officer explained \u201a Policy for who carried out farming that PDM enterprises guide no.2", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 32, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 32, "level": 3}}, {"headings_1": {"content": "agship", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprises in 10 sampled January 2023, stated that the funds", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 32, "level": 3}}, {"headings_1": {"content": "agship", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDM SACCOs did not obtain for insurance were supposed to be agricultural insurance policies deducted automatically on the from UAIS. Details in financial inclusion system that did Appendix 17 \nnot happen. In addition, they did \n\\| \nLack of recourse in form of insurance will expose the farming enterprises to the o \nadverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}, [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}]], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], "page": 33, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should; \nEnsure that PDM SACCOs review the household beneficiary list to identify those oe \nthat do not qualify to receive funding. \nEnhance monitoring of the PDM SACCOs and their respective enterprise groups \u00a9 \nto ensure that they implement activities in line with LG selected Priority commodities. \noe Liaise with the secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries. \n4.3.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n4.3.5.1 Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; Details in Appendix 18. \nTwo beneficiaries in two PDM SACCOs had implemented a different project. \no \n16 beneficiaries in 8 PDM SACCOs had implemented projects as planned. o \nNon implementation of planned projects and implementation of non-planned projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that the District had no recurrent funds under the Production and Marketing grant so was constrained with lack of funds to sensitize and monitor the Parish revolving fund beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}]], "page": 33, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 33, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should seek for additional funding to enhance monitoring of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 33, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APPENCICES", "metadata": {"headings": [{"headings_0": {"content": "APPENCICES", "page": 34, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201cNo \\| \u201aSource \nVariance(UG Reasons for under/over budget (UGX) Collections collection", "metadata": {"headings": [{"headings_0": {"content": "APPENCICES", "page": 34, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 34, "level": 8}}, {"headings_1": {"content": "APPENCICES", "page": 34, "level": 4}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Tax Revenues \n1 Local Services 175,050,000 206,010,647 More employees were Tax \ncoded for LST than", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 34, "level": 8}}, {"headings_1": {"content": "APPENCICES", "page": 34, "level": 4}}, [{"headings_0": {"content": "(UGX)", "page": 34, "level": 8}}, {"headings_1": {"content": "APPENCICES", "page": 34, "level": 4}}]], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budgeted.", "metadata": {"headings": [{"headings_0": {"content": "Budgeted.", "page": 34, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 34, "level": 8}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Land fees 180,000,000 107,143,957 \nAdoption to a new mode of digital LR collection posed a big challenge. \n3 Business 150,108,000 63,414,836 \nAdoption to a new mode of Licenses \\| \ndigital LR collection posed a big challenge. \n\\\\ 4 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Budgeted.", "page": 34, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 34, "level": 8}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Other", "metadata": {"headings": [{"headings_0": {"content": "Other", "page": 34, "level": 2}}, {"headings_1": {"content": "Budgeted.", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tax.", "metadata": {"headings": [{"headings_0": {"content": "tax.", "page": 34, "level": 2}}, {"headings_1": {"content": "Other", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27,946,000 5,680,070 \nAdoption to a new mode of revenues \\| \ndigital LR collection posed \u2014", "metadata": {"headings": [{"headings_0": {"content": "tax.", "page": 34, "level": 2}}, {"headings_1": {"content": "Other", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 34, "level": 3}}, {"headings_1": {"content": "tax.", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ge en m", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 34, "level": 3}}, {"headings_1": {"content": "tax.", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Revenues", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 3}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n\\_\\_ \nnn \nnn \n5 Investment - 917,870 Wind fall gain : Income \n6 Dividends \n7 Rent \n1,981,000 1,616,945 \nAdoption to a new mode of digital LR collection posed \u2014 a Sig lange: \nnn ee BE \u2014\u2014 \n- \n\\| \n\\| \nincome (disposal", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 3}}, [{"headings_0": {"content": "Revenues", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 3}}], [{"headings_0": {"content": "Revenues", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 3}}]], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of assets)", "metadata": {"headings": [{"headings_0": {"content": "of assets)", "page": 34, "level": 1}}, {"headings_1": {"content": "Revenues", "page": 34, "level": 3}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". 9 Sale of goods", "metadata": {"headings": [{"headings_0": {"content": "of assets)", "page": 34, "level": 1}}, {"headings_1": {"content": "Revenues", "page": 34, "level": 3}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_____and services", "metadata": {"headings": [{"headings_0": {"content": "_____and services", "page": 34, "level": 1}}, {"headings_1": {"content": "of assets)", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "999,333 Wind fall gain \n10 Administrative 727,432,000 745,257,412 \nAdoption to a new mode of fees and \ndigital LR collection posed", "metadata": {"headings": [{"headings_0": {"content": "_____and services", "page": 34, "level": 1}}, {"headings_1": {"content": "of assets)", "page": 34, "level": 1}}, [{"headings_0": {"content": "_____and services", "page": 34, "level": 1}}, {"headings_1": {"content": "of assets)", "page": 34, "level": 1}}], [{"headings_0": {"content": "_____and services", "page": 34, "level": 1}}, {"headings_1": {"content": "of assets)", "page": 34, "level": 1}}]], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "licenses", "metadata": {"headings": [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "11 Court fines and \n= \nPenalties \na big challenge. = \n. \n. \n12 Other transfers- = 25,260,800 fall gain \n. \\\\ Wind", "metadata": {"headings": [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}, [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}]], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Donations", "metadata": {"headings": [{"headings_0": {"content": "Donations", "page": 34, "level": 3}}, {"headings_1": {"content": "licenses", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "kung on a Miscellaneous \n\u2014 hc acto i ET en i EEE 13 1,000,388 2,395,000", "metadata": {"headings": [{"headings_0": {"content": "Donations", "page": 34, "level": 3}}, {"headings_1": {"content": "licenses", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Revenue", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 34, "level": 2}}, {"headings_1": {"content": "Donations", "page": 34, "level": 3}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "__ Revenue 1,263,517,388", "metadata": {"headings": [{"headings_0": {"content": "__ Revenue 1,263,517,388", "page": 34, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 34, "level": 1}}, {"headings_1": {"content": "__ Revenue 1,263,517,388", "page": 34, "level": 4}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,158,696,870", "metadata": {"headings": [{"headings_0": {"content": "1,158,696,870", "page": 34, "level": 3}}, {"headings_1": {"content": "Total", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 2: Performance of GOU warrant \n\\_ \\| Programme \n\\| \\| \\| \\| \\| \\| (UGX) 150,255,000 \\| performance \nApproved Budget \\| Warrants (UGX) \\| Variance (UGX) %age \"Agro-Industrialization 1,681,71195 \\| 1,522,456,475 \\|", "metadata": {"headings": [{"headings_0": {"content": "1,158,696,870", "page": 34, "level": 3}}, {"headings_1": {"content": "Total", "page": 34, "level": 1}}, [{"headings_0": {"content": "1,158,696,870", "page": 34, "level": 3}}, {"headings_1": {"content": "Total", "page": 34, "level": 1}}], [{"headings_0": {"content": "1,158,696,870", "page": 34, "level": 3}}, {"headings_1": {"content": "Total", "page": 34, "level": 1}}]], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "91%", "metadata": {"headings": [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| at \\| ~ \nTourism 15,276,756 15,276,756 0 \\| 100% \\| \\| Development \\| \\| \\| \\_\\| \n\\_ \nI \n; \n\\| \\| 953,742,290 953,742,290 0\\| 100% \\| Natural Resources, \\| \n\\| Environment, Climate \n\\| \\| \\| Change, Land And \n\\| \\| \\| \n\\_ Water Management \n\\| \u2014 \u2014\\_\\}\u2014\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\| \\| Private Sector 65,971,995 65,971,995 0 100% \\|", "metadata": {"headings": [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}, [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}], [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}], [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}]], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 1}}, {"headings_1": {"content": "91%", "page": 35, "level": 5}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \nIntegrated Transport \\| 1,476,748,689 \\| 1,410,296,235 66,452,454 96% \\| \n\\| \\| \\| Infrastructure And \n\\| \n\\| Services \n\\| \n\\| Sustainable \\| 24,761,000 24,760,669 \nUrbanization And \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 1}}, {"headings_1": {"content": "91%", "page": 35, "level": 5}}, [{"headings_0": {"content": "Development", "page": 35, "level": 1}}, {"headings_1": {"content": "91%", "page": 35, "level": 5}}]], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 35, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| BEN HERE +", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 35, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Digital | 46,026,052 46,026,052 | 100%", "metadata": {"headings": [{"headings_0": {"content": "Digital | 46,026,052 46,026,052 | 100%", "page": 35, "level": 1}}, {"headings_1": {"content": "Housing", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transformation \n\\| \nHuman Capital 21,177,011,944 20,858,216,050 318,795,894 \nDevelopment \\| \nr \n=] \\| Public Sector 71,748,000 71,748,000 0 100% \\| Transformation \n\\| \n\\| \n\\| \nCommunity 435,533,112 256,010,633 179,522,479 59% Mobilization And - \\| \nMindset Change \nu \nGovernance And 5,626,670,797 \\| 5,626,106,835 563,962 \\| 100% Security \\\\ adit Development Plan \\| 462,210,982 462,210,981 1 100%", "metadata": {"headings": [{"headings_0": {"content": "Digital | 46,026,052 46,026,052 | 100%", "page": 35, "level": 1}}, {"headings_1": {"content": "Housing", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_ Implementation", "metadata": {"headings": [{"headings_0": {"content": "_ Implementation", "page": 35, "level": 2}}, {"headings_1": {"content": "Digital | 46,026,052 46,026,052 | 100%", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 35, "level": 2}}, {"headings_1": {"content": "_ Implementation", "page": 35, "level": 2}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 32,037,413,092 \\| 31,312,822,971 724,590,121 \\| eae \nAppendix Utilization 3:", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 35, "level": 2}}, {"headings_1": {"content": "_ Implementation", "page": 35, "level": 2}}, [{"headings_0": {"content": "Total", "page": 35, "level": 2}}, {"headings_1": {"content": "_ Implementation", "page": 35, "level": 2}}]], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 36, "level": 3}}, {"headings_1": {"content": "Total", "page": 35, "level": 2}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Warrants", "metadata": {"headings": [{"headings_0": {"content": "Warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "of", "page": 36, "level": 3}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Programme Warrants Actual ' Variance (UGX) . page \n\\_ \n\\_ \n\\| (UGX) Expenditure \n\\_ performance \\_ \nAgro-Industrialization 1,539,506,475 1,449,657,278 89,849,197 94% Tourism 16,276,756 13,799,504 2,477,252 85%", "metadata": {"headings": [{"headings_0": {"content": "Warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "of", "page": 36, "level": 3}}, [{"headings_0": {"content": "Warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "of", "page": 36, "level": 3}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 1}}, {"headings_1": {"content": "Warrants", "page": 36, "level": 2}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Natural Resources, 958,451,184 872,884,595 85,566,589 91% Environment, Climate \nChange, Land And \nWater Management \nPrivate Sector 70,931,995 30,728,887 40,203,108 43%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 1}}, {"headings_1": {"content": "Warrants", "page": 36, "level": 2}}, [{"headings_0": {"content": "Development", "page": 36, "level": 1}}, {"headings_1": {"content": "Warrants", "page": 36, "level": 2}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 1}}, {"headings_1": {"content": "Development", "page": 36, "level": 1}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}, {"headings_1": {"content": "Development", "page": 36, "level": 1}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Infrastructure And Services \n24,960,669 ~~ 6,491,278", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}, {"headings_1": {"content": "Development", "page": 36, "level": 1}}, [{"headings_0": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}, {"headings_1": {"content": "Development", "page": 36, "level": 1}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "74%", "metadata": {"headings": [{"headings_0": {"content": "74%", "page": 36, "level": 8}}, {"headings_1": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \nSustainable 18,469,391 \\| \n\\| \nUrbanization And \nHousing \n\\_ \n\u2018DIGITAL 46,025,972 \u201cart 100% TRANSFORMATION \nHuman Capital 21,140,718,171 19,376,398,461 \n92% Development \nen Sector 74,798,000, 74,507,153 290,847 ee Transformation \nCOMMUNITY 270,410,633 236,885,658 33,524,975 88% MOBILIZATION AND \nMINDSET CHANGE \nGovernance And \u2018 6,418,010,086 5,763,713,168 654,296,918 oe", "metadata": {"headings": [{"headings_0": {"content": "74%", "page": 36, "level": 8}}, {"headings_1": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}, [{"headings_0": {"content": "74%", "page": 36, "level": 8}}, {"headings_1": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 36, "level": 1}}, {"headings_1": {"content": "74%", "page": 36, "level": 8}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development \u2014", "metadata": {"headings": [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "372,709,635 ~ 143,307,346 \\| Implementation \nTotal 32,501,832,837 \\| 29,637,576,808 2,865,003,029 91% \nAppendix 4: Activities affected by Utilization of Warrants \nProgramme \\| Warrants Activities affected by \nnot \\| Reason for the \n\\_ \\| No. \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}, [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}], [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}], [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Utilized", "metadata": {"headings": [{"headings_0": {"content": "| Utilized", "page": 37, "level": 5}}, {"headings_1": {"content": "Development \u2014", "page": 36, "level": 5}}], "page": 37, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| the under utilization underutilization \nof \\| \\| \n\\| \\| \\| \\| \\| warrants \\|", "metadata": {"headings": [{"headings_0": {"content": "| Utilized", "page": 37, "level": 5}}, {"headings_1": {"content": "Development \u2014", "page": 36, "level": 5}}, [{"headings_0": {"content": "| Utilized", "page": 37, "level": 5}}, {"headings_1": {"content": "Development \u2014", "page": 36, "level": 5}}]], "page": 37, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "metadata": {"headings": [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], "page": 37, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DEVELOPMENT \\| \n\\| school at kijunjubwa \\| certificate \n/2 \\| HUMANCAPITAL \\| 490,361,582 \\| Construction of seed \\| Latereleaseoffund \\| \\| \n\\| \\| DEVELOPMENT school at pakanyi \nss \nN + wba Ts release funds \\| 3 \\| GOVERNANCE AND \\| 414,112,543 \\| Payment of Gratuity \\| \nof \n\\| SECURITY eee \n\\| \nbs \\| \\| i \noe \n\\| 4 HUMAN CAPITAL \n166,202,937 General Staff Salaries \nAuthority to recruit was not \n\\| \\| DEVELOPMENT L \\| \ngranted by MoPS \nen \u2014 ER 5 GOVERNANCE AND \\| 155,301,342 Payment of Pension . \n\\| \\| \\| pensioners \n\\| Some . failed Ta to turn \\| \nSECURITY \\| \\| \\| up for validation \n6 \\| HUMANCAPITAL. 3 Per \\| : = \\| \\| \n6 HUMAN CAPITAL \n140,910,420 General Staff Salaries : Authority F to recruit ; not was \\| \\| \n\\| \n\\| DEVELOPMENT \\| granted by MoPS \\| \n104,422,022 \\| General Staff Salaries \n\\| Authority to recruit was not \\| 7 HUMAN CAPITAL \n\\| \n\\| DEVELOPMENT \n\\| \\| granted by MoPS \\| \\| \nTotal 1 \\| \\| \\| : \\| 2,141,171,153", "metadata": {"headings": [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}, [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}]], "page": 37, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5: Ap Appropriate performance indicator:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}, {"headings_1": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "gets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}, {"headings_1": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Details", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 38, "level": 8}}, {"headings_1": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n1S Progra Sub- ' PIAP Budg Focus/ Activities Key Plann ; Are there \u201aIs the Concl Conclusio Budgeted Revised Amount Amount \\_", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 38, "level": 8}}, {"headings_1": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}, [{"headings_0": {"content": "Details", "page": 38, "level": 8}}, {"headings_1": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nim", "metadata": {"headings": [{"headings_0": {"content": "Nim", "page": 38, "level": 2}}, {"headings_1": {"content": "Details", "page": 38, "level": 8}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "progra = \\_ n", "metadata": {"headings": [{"headings_0": {"content": "Nim", "page": 38, "level": 2}}, {"headings_1": {"content": "Details", "page": 38, "level": 8}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "metadata": {"headings": [{"headings_0": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}, {"headings_1": {"content": "Nim", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| released UGX", "metadata": {"headings": [{"headings_0": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}, {"headings_1": {"content": "Nim", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Spent", "metadata": {"headings": [{"headings_0": {"content": "Spent", "page": 38, "level": 2}}, {"headings_1": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n\\| m Impleme Outpu icarea manc and ance at Output UGX UGX UGX (\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "Spent", "page": 38, "level": 2}}, {"headings_1": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}, [{"headings_0": {"content": "Spent", "page": 38, "level": 2}}, {"headings_1": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Targe | |", "metadata": {"headings": [{"headings_0": {"content": "Targe | |", "page": 38, "level": 3}}, {"headings_1": {"content": "Spent", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; \nntation ir", "metadata": {"headings": [{"headings_0": {"content": "Targe | |", "page": 38, "level": 3}}, {"headings_1": {"content": "Spent", "page": 38, "level": 2}}, [{"headings_0": {"content": "Targe | |", "page": 38, "level": 3}}, {"headings_1": {"content": "Spent", "page": 38, "level": 2}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "page": 38, "level": 2}}, {"headings_1": {"content": "Targe | |", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\u201a Action", "metadata": {"headings": [{"headings_0": {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "page": 38, "level": 2}}, {"headings_1": {"content": "Targe | |", "page": 38, "level": 3}}, [{"headings_0": {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "page": 38, "level": 2}}, {"headings_1": {"content": "Targe | |", "page": 38, "level": 3}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indica the \u201a indicators to r used. ty (Fully", "metadata": {"headings": [{"headings_0": {"content": "indica the \u201a indicators to r used. ty (Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Plan)", "metadata": {"headings": [{"headings_0": {"content": "| Plan)", "page": 38, "level": 2}}, {"headings_1": {"content": "indica the \u201a indicators to r used. ty (Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tor(s) Finan measure by Level Quantifie t \\| \n\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Plan)", "page": 38, "level": 2}}, {"headings_1": {"content": "indica the \u201a indicators to r used. ty (Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 38, "level": 2}}, {"headings_1": {"content": "| Plan)", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Meas cial performance Manage \\| d/Not \n\\_ \nure) year quantificatio ment . (Fully fully \\|", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 38, "level": 2}}, {"headings_1": {"content": "| Plan)", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "metadata": {"headings": [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the reason (Yes/N \\_ Not \n", "metadata": {"headings": [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}, [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. If no fully", "metadata": {"headings": [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "give the Quant \u2014 \nreason \\| ified)", "metadata": {"headings": [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}, {"headings_1": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 12- 01- i 32000 UGIFT Constructi Numb 1) Yes Yes Fully Fully 1,975,760,5 \\| 3,216,192,1 3,216,192,1 2,032,520,1", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}, {"headings_1": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00bb | |", "metadata": {"headings": [{"headings_0": {"content": "\u00bb | |", "page": 38, "level": 3}}, {"headings_1": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HUMAN Educatio \u2014 3- on of seed er of i \n\\| \u201a \\| \nquantif quantified 23 15 15 28 \\| \n\\| \nCAPITA n,Sports \\\\ Assets school at seed \n\\_", "metadata": {"headings": [{"headings_0": {"content": "\u00bb | |", "page": 38, "level": 3}}, {"headings_1": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}, [{"headings_0": {"content": "\u00bb 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8}}, {"headings_1": {"content": "| ES |", "page": 42, "level": 3}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TRANSP Infrastru transport ructur \nce of mainta \u00a9 ORT cture infrastruct ie District ined INFRAS and : ure and Develo \\|", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "| ES |", "page": 42, "level": 3}}, [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "| ES |", "page": 42, "level": 3}}]], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "roads", "metadata": {"headings": [{"headings_0": {"content": "roads", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor 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{"headings": [{"headings_0": {"content": "SERVIC", "page": 43, "level": 8}}, {"headings_1": {"content": "roads", "page": 42, "level": 8}}], "page": 43, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ES", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], "page": 43, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 4,100,140,7 5,350,772,2 5,350,772,2, 4,082,055,1 \\| 01 93 93 45 \n39 \nAppendix Implementation of outputs \n\\| Details \nExtent of Implementation of output i \n. \nS Progr \\| Sub- PIAP Bud Focu Activities Key Plan Are Is the Conc \\| Conc Budgeted Revised Amount Amount Act Perfor Audit Audit ; \n\\| \n\\_ \nN: \nam progra . \n(Pro get : s/Th \\| \nperfor ned there perfor ' lusio ' lusio \u201a amount UGX budget UGX released UGX Spent UGX ual Conclu Conclusi manc \n\\| \n\u201a \n\\| m gram Out ema \n: \n\\| \n\\_ \nmance Targ clear mance n at nat (000\u00b0) (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019) Per e sion at .onat Impl put \\| tic \\| indicat et targets indicat Acti Outp \nfor Varia activit", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}, [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}]], "page": 43, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 44, "level": 8}}, {"headings_1": {"content": "ES", "page": 43, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "+ \n\\| : - \u00bb \neme \\| area or(s) for and or vity ut \nma nce y level level \\| \\| ntati", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 44, "level": 8}}, {"headings_1": {"content": "ES", "page": 43, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Meas the performa | used Leve | level", "metadata": {"headings": [{"headings_0": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}, {"headings_1": {"content": "output", "page": 44, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nce (Fully/ (Fully/P \\_", "metadata": {"headings": [{"headings_0": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}, {"headings_1": {"content": "output", "page": 44, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201aon ure) | Fina ) nce by I (Full", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Partial artial/N \u2018", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| Actio ncial indicator ' Manag y \n. [Not ot \nn \nyear s to ement (Full Qua", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}, [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Imple Impleme \\| \\| Plan) measure reason y ntifi", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| mente nted)- : ; :", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Outp |", "metadata": {"headings": [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "performa able? \\| Qua ed/ \n: d)- Extent ut \\| nce (Yes/N ntifi Not \nExtent of \n\u0131 \n\\| \n\\| \n\\| quantific o) If. ed/ , fully \nof impleme ation? no ' Not : Qua \nimple ntation (Yes/No) give fully ntifi \nmenta of \nIf no the Qua ed) \ntion of output . \n\\| give the \u2014 ntifi \nreason \nactivit \nreason ed) Y", "metadata": {"headings": [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(A) B | (E) (F) @ m (K)", "metadata": {"headings": [{"headings_0": {"content": "(A) B | (E) (F) @ m (K)", "page": 44, "level": 1}}, {"headings_1": {"content": "Outp |", "page": 44, "level": 5}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(\u00a9 tr ins (H) nr | [0 (M) a (0)", "metadata": {"headings": [{"headings_0": {"content": "(\u00a9 tr ins (H) nr | [0 (M) a (0)", "page": 44, "level": 1}}, {"headings_1": {"content": "(A) B | (E) (F) @ m (K)", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 (P) (Q)=( (R)", "metadata": {"headings": [{"headings_0": {"content": "(\u00a9 tr ins (H) nr | [0 (M) a (0)", "page": 44, "level": 1}}, {"headings_1": {"content": "(A) B | (E) (F) @ m (K)", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(S)", "metadata": {"headings": [{"headings_0": {"content": "(S)", "page": 44, "level": 1}}, {"headings_1": {"content": "(\u00a9 tr ins (H) nr | [0 (M) a (0)", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local 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Yes Fully Fully 1,975,760,52% 3,216,192,115 3,216,192,115 2,032,520,128 0.75 Partially Partially ' \nEducatio 03- n of seed of seed quan \\| quan \nimplem implemen \\| .n,Sports \u00a9 ' Asset \\| school at schools tified \\| tified \n\\| \nented ted . \n\\_ \n\\_ \n\u00bb CAPIT \\| and skills s \nkijunjubwa constru \nI AL and ' cted \nI \n\u201a DEVEL \u00a9 Facili Number \"Fully \n\\| Constructio Yes Yes \n0.2 0.8 Partially OPME ties n of seed of seed quan", "metadata": {"headings": [{"headings_0": {"content": "il | |", "page": 44, "level": 3}}, {"headings_1": {"content": "H-P)", "page": 44, "level": 8}}, [{"headings_0": {"content": "il | |", "page": 44, "level": 3}}, {"headings_1": {"content": "H-P)", "page": 44, "level": 8}}], [{"headings_0": {"content": "il | |", "page": 44, "level": 3}}, {"headings_1": {"content": "H-P)", "page": 44, "level": 8}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NT Man school at schools tified \nented = \nage pakanyi ss constru \\| ment \\| \ncted \nEduc supply Number 172 Yes Yes Fully \n122 Fully \\| \nation furniture/de of quan \n\\_ implem \u00bb \n\u00a9 Deve sks to desks tified \nented", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}, [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}], [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}], [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lopm Walyoba,kiy", "metadata": {"headings": [{"headings_0": {"content": "lopm Walyoba,kiy", "page": 44, "level": 5}}, {"headings_1": {"content": "implem", "page": 44, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ent uya and : \n\u201a Grant Kyatiri p/s \nsupply of 3 182 Yes Fully \n\\_ Number \\| oo \n182 Fully seater of quan implem desks to p/s : desks tified \nented of kabango, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "lopm Walyoba,kiy", "page": 44, "level": 5}}, {"headings_1": {"content": "implem", "page": 44, "level": 8}}, [{"headings_0": {"content": "lopm Walyoba,kiy", "page": 44, "level": 5}}, {"headings_1": {"content": "implem", "page": 44, "level": 8}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nyantonzi,", "metadata": {"headings": [{"headings_0": {"content": "Nyantonzi,", "page": 44, "level": 8}}, {"headings_1": {"content": "lopm Walyoba,kiy", "page": 44, "level": 5}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kihanga", "metadata": {"headings": [{"headings_0": {"content": "Kihanga", "page": 44, "level": 1}}, {"headings_1": {"content": "Nyantonzi,", "page": 44, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kisalizi &", "metadata": {"headings": [{"headings_0": {"content": "Kisalizi &", "page": 44, "level": 1}}, {"headings_1": {"content": "Kihanga", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "kibibira \nSupplied 3 Number 172 \\| Yes Yes Fully \n172 Fully \\_ \nseater of quan implem desks to desks tified \nented", "metadata": {"headings": [{"headings_0": {"content": "Kisalizi &", "page": 44, "level": 1}}, {"headings_1": {"content": "Kihanga", "page": 44, "level": 1}}, [{"headings_0": {"content": "Kisalizi &", "page": 44, "level": 1}}, {"headings_1": {"content": "Kihanga", "page": 44, "level": 1}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "kinumi,Nya", "metadata": {"headings": [{"headings_0": {"content": "kinumi,Nya", "page": 44, "level": 1}}, {"headings_1": {"content": "Kisalizi &", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "kinumi,Nya", "page": 44, "level": 1}}, {"headings_1": {"content": "Kisalizi &", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mbindo,", "metadata": {"headings": [{"headings_0": {"content": "mbindo,", "page": 44, "level": 8}}, {"headings_1": {"content": "kinumi,Nya", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "40 \nBokwe and", "metadata": {"headings": [{"headings_0": {"content": "mbindo,", "page": 44, "level": 8}}, {"headings_1": {"content": "kinumi,Nya", "page": 44, "level": 1}}, [{"headings_0": {"content": "mbindo,", "page": 44, "level": 8}}, {"headings_1": {"content": "kinumi,Nya", "page": 44, "level": 1}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nyakarongo", "metadata": {"headings": [{"headings_0": {"content": "Nyakarongo", "page": 45, "level": 5}}, {"headings_1": {"content": "mbindo,", "page": 44, "level": 8}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "p/schools", "metadata": {"headings": [{"headings_0": {"content": "p/schools", "page": 45, "level": 3}}, {"headings_1": {"content": "Nyakarongo", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Supply of Number 24 Yes Fully \npe Yes", "metadata": {"headings": [{"headings_0": {"content": "p/schools", "page": 45, "level": 3}}, {"headings_1": {"content": "Nyakarongo", "page": 45, "level": 5}}, [{"headings_0": {"content": "p/schools", "page": 45, "level": 3}}, {"headings_1": {"content": "Nyakarongo", "page": 45, "level": 5}}]], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "p/schools", "page": 45, "level": 3}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "furniture/de of quan implem sks(24) to desks tified \nWaiga p/s in 1 \nented \\| Eis \n\\| \n\u2014 \n09- 03- gi: ety Educ Constructio Number 1 Yes \nees", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "p/schools", "page": 45, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "p/schools", "page": 45, "level": 3}}]], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes Fully 617,350,000 617,350,000 617,350,000 617,350,000 Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Yes Fully 617,350,000 617,350,000 617,350,000 617,350,000 Fully Fully", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "INTEG Transpor ation naofatwo of quan \nimplem implemen RATED t Deve classroom classro tified \nented ted TRANS Infrastru \nlopm block at om \nPORT cture ent Walyoba blocks \nINFRA and Grant p/s \\| \nSTRUC Services \u2018i \nConstructio Number 1 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "Yes Fully 617,350,000 617,350,000 617,350,000 617,350,000 Fully Fully", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, 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of the Auditor General,2023", "type": "heading"}}, {"content": "\\| N ; and Itural sition scale n \n\\| Coordina exten and irrigation equipm", "metadata": {"headings": [{"headings_0": {"content": "irrigatio", "page": 47, "level": 8}}, {"headings_1": {"content": "| sae |", "page": 47, "level": 2}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 2}}, {"headings_1": {"content": "irrigatio", "page": 47, "level": 8}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | {", "metadata": {"headings": [{"headings_0": {"content": "| | {", "page": 47, "level": 5}}, {"headings_1": {"content": "| |", "page": 47, "level": 2}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00a9 tion sion main ent \\| \\| \n\\| \\| super tena \\| \\| \\| \\| \\| \n! vision nce \n\\| ' syste \\| \\| \\| \n\\| \\| \\| \\| \\| \\| \\| \\| \nj \\| \\| \\| \\| \\| \nm \\| \\| I ; \\| \ni \n\\| devel \n\\| \\| j I \\| oped \\| \n\\| \n\\| \\| and \n\\| \n\\| \\| \\| opera \\| \\| \\| \\| tionali \n\\| \n\\| I sed Si \n\\| \\| 11010 \\| 3000 \\|", "metadata": {"headings": [{"headings_0": {"content": "| | {", "page": 47, "level": 5}}, {"headings_1": {"content": "| |", "page": 47, "level": 2}}, [{"headings_0": {"content": "| | {", "page": 47, "level": 5}}, {"headings_1": {"content": "| |", "page": 47, "level": 2}}], [{"headings_0": {"content": "| | {", "page": 47, "level": 5}}, {"headings_1": {"content": "| |", "page": 47, "level": 2}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "phiweeresnibinnaeresensiis a ines enn een \ni \n11- 02-E- \nsad event \u2014 \u2014 Paris Transfer of Number \n\u2014 = Zr z 46 Yes = Yes Fully Fully 46,026,052 46,026,052 46,026,052 46,026,052 46 0 \\| Fully Fully \\| \nDIGIT \\| Services Er 16- h funds to of PDC \nquan quan \nAL \\| \\| \nimplem \\| implemen \n\\| TRANS mat lopm monitoring which \n\\| Sev oe Deve PDCs for\\|s\\_ to tified tified \n\\| ented ted \\| \n\\| FORMA ent implementa funds \n\\| \n\\| TION lopm Mode tion of PDM were \n\\| \n\\| ent \\| transfer \\| \n\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}, [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "un", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "red \n\\| coe \\| \\| \\| \\| \\| \\| \\| \\| \nation \\| \\| \\| \\| \\| 1 s \\| \n03 \\| \\| \\| \\| \n\\| \n6 \\| 09- \n2600 DDE Maintenanc Number 7.9 Yes Yes Fully Fully 69,608,149 69,608,149 69,608,149 69,608,149 7.9 0 Fully Fully INTEG \\| Transpor 10- G e building of Kms quan quan \nimplem implemen \\| RATED \\| t Road and maintai tified tified \nented ted \n\\| TRANS \\| Infrastru \\| Reha structures ned \nPORT \\| cture \\| bilita for roads \n\\| \n\\| \n\\| STRUC ; Services \\_\\| on Walyoba \nINFRA and tion and bridges \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}, [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__| TURE | Develop ti Khonda", "metadata": {"headings": [{"headings_0": {"content": "__| TURE | Develop ti Khonda", "page": 47, "level": 1}}, {"headings_1": {"content": "un", "page": 47, "level": 2}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 47, "level": 2}}, {"headings_1": {"content": "__| TURE | Develop ti Khonda", "page": 47, "level": 1}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dd", "metadata": {"headings": [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 000100001 = \n= \nm \n43 \n\\| ment road \n03- 09020", "metadata": {"headings": [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}, [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}], [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}], [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}], [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, {"headings_1": {"content": "dd", "page": 47, "level": 3}}], "page": 48, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| Transpor 401- Routine of Kms \\| quan quan \n8 implem implemen t Capac maintenanc maintai \\_ tified tified \nented ted . \nInfrastru ity of \ne of District \u00a9 ned , \ncture existi \\_ roads \n\\| \nand \nng \n\\| Services \\| trans \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, {"headings_1": {"content": "dd", "page": 47, "level": 3}}, [{"headings_0": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, {"headings_1": {"content": "dd", "page": 47, "level": 3}}], [{"headings_0": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, {"headings_1": {"content": "dd", "page": 47, "level": 3}}]], "page": 48, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Develop port", "metadata": {"headings": [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], "page": 48, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| ment infrast ructur \\| \ne and servic es \nincrea \n\\| \nsed. \u0131 \n0 4,100,140,701 5,350,772,293 5,350,772,293 4,082,055,145 \n44 \nAppendix 7: Service Delive \n[No \\| Activity \\| Contractor \\| Total \n\\| Summary of \\| Pictorial evidence from \\| \\|inspeted \\| \\| expenditure \\| findings inspections \nj \\} \\_ ms \\_ 1 Spot Force 64,595,000 \\| Works \\| \\| Reh, \\| \\| on were \n\u201ca \nimprovement Account \n\\| done \n\\| Res \nof \\| \n\\| according to \\| \\| \nKyangamwoo \\| \n\\| the BOQs, \n\\| h \nKaikuku \nbush clearing, \\| - \n- \nNtooma \n\\| grading and \\| \\| \nRoad for culvert \\| \n10KM installation \\| \\| \nwas done and \n\\| Fund: URF \nthe roads were \\| \\| \nin \n\\| use \n\\| \n\\|2 \\| mechanized Forceon \\| 59,220,000 \\| Works were TE \n\\| done If maintenance Account \\| \n\\| \nz \n\\| of Kimengo accordingto", "metadata": {"headings": [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}]], "page": 48, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u201a \\|", "metadata": {"headings": [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| Masindi Port \n\\| the BOQs, \\| \\| \n\\| road \n\\| bush clearing, \\| \\| \n\\| \n\\| gradingand \\|, \n\\| \n\\| culvert \\|\\| \\| Fund: URF \n\\| installation \\| \\| \n\\| \n\\| was done and \n\\| \\| the roads were \\| \\| in use \\| \\| \n\\| \n\\| \\| i In \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}]], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N \\| 4 = +t \u2014\u2014 \n\u2014 \n\u2014 \n3 \\| mechanized \\| Force on \n36,000,000 \\| Works were \\| \\| of \nroad \nAccount \n\\| done \\| \u201cSee \\| \nIsimba \u2014 \n\\| accordingto \\| = \n\\| \n4 \\| Kitooka \nthe BOQs, \\| re ER \\| \n\\| bush clearing, \\| \n\\| \n\\| \n\\| Fund: URF \\| grading and \n\\| \nculvert \n\\| \ninstallation \n\\| was done and \nthe roads were \\|", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}, [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}]], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| in use", "metadata": {"headings": [{"headings_0": {"content": "| in use", "page": 49, "level": 3}}, {"headings_1": {"content": "oo", "page": 49, "level": 8}}], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Maintenance Force on \n69,608,000 \u0131 Works were building and Account \n. done \n. structures according to \nfor roads and \nthe BOQs, bridges on \nbush clearing, Walyoba - grading and Kihonda road culvert installation Fund: DDEG \nwas done and the roads were in use", "metadata": {"headings": [{"headings_0": {"content": "| in use", "page": 49, "level": 3}}, {"headings_1": {"content": "oo", "page": 49, "level": 8}}, [{"headings_0": {"content": "| in use", "page": 49, "level": 3}}, {"headings_1": {"content": "oo", "page": 49, "level": 8}}]], "page": 50, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "229,423,000", "metadata": {"headings": [{"headings_0": {"content": "229,423,000", "page": 50, "level": 3}}, {"headings_1": {"content": "| in use", "page": 49, "level": 3}}], "page": 50, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "metadata": {"headings": [{"headings_0": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}, {"headings_1": {"content": "229,423,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ss sub District \\| 2242\\| \\| \n\\| \\| of Ranking Sub- Varian Amount %age \\| \n\\| \nN \\| County averag county \\| ce/ allocated to amount", "metadata": {"headings": [{"headings_0": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}, {"headings_1": {"content": "229,423,000", "page": 50, "level": 3}}, [{"headings_0": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}, {"headings_1": {"content": "229,423,000", "page": 50, "level": 3}}]], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Rankin based on \n\\| / Town erate \\| Water Need the \nSub \\| allocated to g based resource \\| \n\\| \n\\| council \\| \\| coverage \\| County \\| the Sub \\| on the allocation \\| \n\\| \n\\| \n\\| \\| ; rate \nCounty out of need \n\\| \\| \\| \nthe total \\| \\| \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}, [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}]], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 51, "level": 2}}, {"headings_1": {"content": "| | |", "page": 51, "level": 3}}], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ne", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 ee ee ir \n\u2014\\| \n1 \\| Budingo 94% 95.0008% \\| -1% 17,000,000 \\| 5% \\| 3 4 \n\\| \\| \n\\| \nSe pe Al ET \\| rn BEE \nI Vene Er ne TE \n2\\| Bwijang 94% \\| 94.9996% \\| -1% 149,000,000 \\| 46% \\| 5 \\| 1 \\| \nER ee = \n) \n\\| sc \n[ \n\\| \na eileen \\| ee streiten tee . sil ate \u2014 \u2018i ERBEN = \\| 3 \\| Kimengo \\| 94% 78.3149% 16% 39,000,000 \\| 12% 1 3 \n\\| SC Plots a \nSerie eae pos \\| \\| \\| Stes esa ee Loy \n\\| \\| \\| \\| \\| 5 \n\\| 4 Mira 94% 94.9982% -1% \n0% \\| 4 \na Ed ie 08 El \n5 \\| Pakanyi \\| 94% 95.0003% \\| -1% 117,000,000 36% 2 2 \\| \nSC \n\\| \n\\| \n\\| \n\\| \nal \\| \\| \"322,000,000 \\| [ \\| \nNo Programme Contractor Activity Total", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}, [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}]], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Summary of Pictorial", "metadata": {"headings": [{"headings_0": {"content": "Summary of Pictorial", "page": 52, "level": 1}}, {"headings_1": {"content": "ne", "page": 51, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "inspected expenditure \\_ findings evidence from \\_ Inspections \n1 12-Human Cmd Construction 1,471,114,368 \u00bb The construction \nCapital Investments of seed \nworks on the \nDevelopment Limited school at \nclassroom blocks,", "metadata": {"headings": [{"headings_0": {"content": "Summary of Pictorial", "page": 52, "level": 1}}, {"headings_1": {"content": "ne", "page": 51, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "kijunjubwa", "metadata": {"headings": [{"headings_0": {"content": "kijunjubwa", "page": 52, "level": 1}}, {"headings_1": {"content": "Summary of Pictorial", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "administration unit. Teachers\u2019 houses, VIP pit latrines, ICT", "metadata": {"headings": [{"headings_0": {"content": "kijunjubwa", "page": 52, "level": 1}}, {"headings_1": {"content": "Summary of Pictorial", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Laboratory/Librar", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 52, "level": 1}}, {"headings_1": {"content": "kijunjubwa", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "y, Multi-purpose hall and the sports field were", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 52, "level": 1}}, {"headings_1": {"content": "kijunjubwa", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 52, "level": 1}}, {"headings_1": {"content": "Laboratory/Librar", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 52, "level": 1}}, {"headings_1": {"content": "partially", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This is because the contract is still ongoing up to", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 52, "level": 1}}, {"headings_1": {"content": "partially", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16/06/2024.", "metadata": {"headings": [{"headings_0": {"content": "16/06/2024.", "page": 52, "level": 3}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 12-Human Semwo Construction 429,975,000 e The construction Capital Construction of seed \nworks on the Development Co Ltd school at \nclassroom blocks, pakanyi ss administration unit. Teachers\u2019 houses, VIP pit latrines, ICT", "metadata": {"headings": [{"headings_0": {"content": "16/06/2024.", "page": 52, "level": 3}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Laboratory/Librar", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 52, "level": 3}}, {"headings_1": {"content": "16/06/2024.", "page": 52, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "y, Multi-purpose hall and the sports field were", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 52, "level": 3}}, {"headings_1": {"content": "16/06/2024.", "page": 52, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 52, "level": 1}}, {"headings_1": {"content": "Laboratory/Librar", "page": 52, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 52, "level": 1}}, {"headings_1": {"content": "partially", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This is because the contract is still ongoing up to", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 52, "level": 1}}, {"headings_1": {"content": "partially", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "06/12/2024.", "metadata": {"headings": [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nTOTAL 1,901,089,368 \nAppendix 10: Failure to carry out Monitoring and Evaluation by MoES \nnn \n\\| Le L. \\| \nNo. \\| Project name \nAare nae Audit remarks Construction cece Eins DE two \n040, \u201a130 Sun nun Monitoring Eee nie \n1 a of a \\| 94, No and evaluation Walyoba \\| \\| \nclassroom block at \\| \nreports \n\\| \n\\| \n\\| p/s \\| \\| [ a two cass \\| . 94,029,973 \\| No \\| 2 Construction of \nMonitoring and evaluation \n\\| room block at Kinumi p/s \\| \nreports \n\\| \\\\ I \u20144 \n\\| \naii \u2014 \u2014 \n3 Construction of a two class \n\\| 1 ! 94,025,500 No Monitoring and evaluation \\| \nroom \nblock at Kihagani p/s \n\\| reports \n' 4 \\| . \\| Construction of two classroom \n93,950,000 No Monitoring and evaluation \n\\| \nblock Nyabyeya reports \\| at \n: L t + \u2014 5 Construction of 5 stance latrine \n26,496,404 No Monitoring and evaluation \\| \n\\| \n\\| at murro p/s \n\\| \n== \n\\| 6 Construction of a5 stance \nlined Latrine with Washroom at Nyakyanika Primary School \\| \n\\| \n\\_\\| \n: \n\\_ \n\\| reports + \n\u2014 \n22,887,905 No Monitoring and evaluation reports \n\\| \n\\| \\| \n\\| \n\\| \n5 \n7 Construction of 5 stance lined \\| \n26,496,404 \\| No Monitoring and evaluation \\| latrine with urinal at Kijogoro \\| \n\\| reports \n\\| \n\\| Primary School \\| \\| \n\\| 8 Construction of 5 stance lined \n26,496,404 No Monitoring and evaluation \n\\| \n\\| latrine with urinal at Masindi \nreports \\| \\| \\| the Handicapped \\| \nCentre for \\| \\| \n\\| \nPrimary School \\| \n\\| I = \\| \\| \n\\| 9 Construction of 5 stance lined \\| \nlatrine with washroom at \n\\| \n\\| \\| Kimengo Primary School \\| \n24,945,389 \\| No Monitoring and evaluation reports \n\\| \n\\| \\| and evaluation ' 10 Construction of 5 stance lined \n25,458,807 No Monitoring \nlatrine with washroom at reports zu \\| \nKyatiri Primary School \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}, [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}]], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "528,826,916", "metadata": {"headings": [{"headings_0": {"content": "528,826,916", "page": 53, "level": 1}}, {"headings_1": {"content": "06/12/2024.", "page": 52, "level": 1}}], "page": 53, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| TOTAL \n\\|", "metadata": {"headings": [{"headings_0": {"content": "528,826,916", "page": 53, "level": 1}}, {"headings_1": {"content": "06/12/2024.", "page": 52, "level": 1}}], "page": 53, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_Appendix", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11. SACCO PDM \nSN Vote Parish", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Board Name \\_ of SACCO \u2018Date of Name Name \n\\_ board \n\"Did board \u201a Remarks. members fill \nmember expression of appointment interest forms", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}, [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}]], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "_Appendix", "page": 54, "level": 2}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi Bwinamira BWINAMIRA 01/06/2022 No Board DLG parish BUDONGO PDM \nmembers SACCO \ndid not fill Masindi Isimba ISIMBA MIIRYA 02/06/2022 No expression DLG parish PDM SACCO \nof interest Masindi Kabango KABANGO 01/06/2022 No forms DLG ward KABANGO PDM \nMasindi Ki ruli 01/06/2022 . D LG Parish a", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "_Appendix", "page": 54, "level": 2}}, [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "_Appendix", "page": 54, "level": 2}}]], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- namen 01/06/2022 Masindi \\_ Kihonda \nKIHONDA \n\\_ \nDLG \\_ parish LABONGO PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "_Appendix", "page": 54, "level": 2}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Masindi", "metadata": {"headings": [{"headings_0": {"content": "Masindi", "page": 54, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 54, "level": 3}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kisalizi \nKISALIZI BULIMA \\_ 02/06/2022 = DLG PDM SACCO \nMasindi Kitonozi KITONOZI \n~ 02/06/2022 No DLG parish BIKONZI PDM \nSACCO \nMasindi Kyakamese KYAKAMESE EAST 01/06/2022 No DLG \nEast parish PAKANYI PDM", "metadata": {"headings": [{"headings_0": {"content": "Masindi", "page": 54, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 54, "level": 3}}, [{"headings_0": {"content": "Masindi", "page": 54, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 54, "level": 3}}], [{"headings_0": {"content": "Masindi", "page": 54, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 54, "level": 3}}]], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_SACCO", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 54, "level": 1}}, {"headings_1": {"content": "Masindi", "page": 54, "level": 2}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi \\_Kyatiri East KYATIRI EAST 02/06/2022 No DLG Ward KYATIRI PDM \nSACCO \nMasindi Ntooma NTOMA 02/06/2022 DLG parish BWIJANGA PDM", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 54, "level": 1}}, {"headings_1": {"content": "Masindi", "page": 54, "level": 2}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__SACCO", "metadata": {"headings": [{"headings_0": {"content": "__SACCO", "page": 54, "level": 1}}, {"headings_1": {"content": "_SACCO", "page": 54, "level": 1}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 12: SACCO Committees and Sub Committees", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: SACCO Committees and Sub Committees", "page": 55, "level": 3}}, {"headings_1": {"content": "__SACCO", "page": 54, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| __.", "metadata": {"headings": [{"headings_0": {"content": "| __.", "page": 55, "level": 4}}, {"headings_1": {"content": "Appendix 12: SACCO Committees and Sub Committees", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\_ \u2018\\| . Vote Parish of \nName SACCO Supervisory Executive \n. on A \\| \non Loan Sub Production sub Marketing sub Business Finance and Remarks \u201a Name \\| Name \ncommittee Committee committee Committee Committee Development investment", "metadata": {"headings": [{"headings_0": {"content": "| __.", "page": 55, "level": 4}}, {"headings_1": {"content": "Appendix 12: SACCO Committees and Sub Committees", "page": 55, "level": 3}}, [{"headings_0": {"content": "| __.", "page": 55, "level": 4}}, {"headings_1": {"content": "Appendix 12: SACCO Committees and Sub Committees", "page": 55, "level": 3}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 55, "level": 1}}, {"headings_1": {"content": "| __.", "page": 55, "level": 4}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services sub sub \\| \\| \\| \\| Committee Committee i \\| \noj \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 55, "level": 1}}, {"headings_1": {"content": "| __.", "page": 55, "level": 4}}, [{"headings_0": {"content": "| | |", "page": 55, "level": 1}}, {"headings_1": {"content": "| __.", "page": 55, "level": 4}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Is the Was it Is the Wasit | Is the Was it Is the", "metadata": {"headings": [{"headings_0": {"content": "Is the Was it Is the Wasit | Is the Was it Is the", "page": 55, "level": 8}}, {"headings_1": {"content": "| | |", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "Is the Was it Is the Wasit | Is the Was it Is the", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "it commi Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Consti commi", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "Is the Was it Is the Wasit | Is the Was it Is the", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| I \u2014", "metadata": {"headings": [{"headings_0": {"content": "| I \u2014", "page": 55, "level": 3}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted? ee ted? ee ted? ee ted? ee tuted? ttee i", "metadata": {"headings": [{"headings_0": {"content": "| I \u2014", "page": 55, "level": 3}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "metadata": {"headings": [{"headings_0": {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "page": 55, "level": 2}}, {"headings_1": {"content": "| I \u2014", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \ned? ional? ) nal? ) nal? ) nal? ) nal? ) nal? No) onal? i \\| (yes (opera (operati (operati (operati (operati (operati (opera i \\| /No) tional onal \n\\| \nor onal or onal or onal or onal or tional \\| \nor Not Not Not Not Not Not or Not \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "page": 55, "level": 2}}, {"headings_1": {"content": "| I \u2014", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| operat operatio operatio operatio operatio operatio operati", "metadata": {"headings": [{"headings_0": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}, {"headings_1": {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "page": 55, "level": 2}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}, {"headings_1": {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "page": 55, "level": 2}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "metadata": {"headings": [{"headings_0": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}, {"headings_1": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi Bwinamira BWINAMIRA Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A He \nEN \\|. ke", "metadata": {"headings": [{"headings_0": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}, {"headings_1": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}, [{"headings_0": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}, {"headings_1": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Non-", "metadata": {"headings": [{"headings_0": {"content": "Non-", "page": 55, "level": 8}}, {"headings_1": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG parish BUDONGO PDM \nfunctional [i SACCO supervisory i Masindi \\| Isimba ISIMBA MIIRYA \nNo N/A No u N/A committee, \\| DLG \u00bb parish PDM SACCO \nproduction, \\| m rigen \\| mm nennen \n11 marketing, Masindi Kabango KABANGO \n\u2014 \\| \\| \nNo N/A No N/A business \\| DLG ward KABANGO PDM", "metadata": {"headings": [{"headings_0": {"content": "Non-", "page": 55, "level": 8}}, {"headings_1": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}, [{"headings_0": {"content": "Non-", "page": 55, "level": 8}}, {"headings_1": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 55, "level": 3}}, {"headings_1": {"content": "Non-", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "development,", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "finance and", "metadata": {"headings": [{"headings_0": {"content": "finance and", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi Kiruli parish KIBIBIRA \non ERS \\| \nat ai \nNo N/A No N/A investment \\| DLG \\| KIRUULI PDM", "metadata": {"headings": [{"headings_0": {"content": "finance and", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}, [{"headings_0": {"content": "finance and", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 55, "level": 8}}, {"headings_1": {"content": "finance and", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Lf acco au \\|", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 55, "level": 8}}, {"headings_1": {"content": "finance and", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "committees", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 55, "level": 8}}, {"headings_1": {"content": "sub", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi Kihonda", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, {"headings_1": {"content": "committees", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\|\\_\\| \\| KIHONDA \nNo \\| N/A No N/A DLG parish LABONGO PDM \nSACCO 4 a ' Masindi Kisalizi KISALIZI BULIMA \n\"No \\| N/A \\| hl Yes N/A No No N/A No N/A ' DLG \\| ward PDM SACCO \n\\| \ni E \\| 1", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, {"headings_1": {"content": "committees", "page": 55, "level": 8}}, [{"headings_0": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, {"headings_1": {"content": "committees", "page": 55, "level": 8}}], [{"headings_0": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, {"headings_1": {"content": "committees", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rt", "metadata": {"headings": [{"headings_0": {"content": "rt", "page": 55, "level": 1}}, {"headings_1": {"content": "Masindi Kihonda", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SE ee uns \\| \u2014 seismic lta soeuicteseece' \nes \n\\| \nSe rr ee eisen", "metadata": {"headings": [{"headings_0": {"content": "rt", "page": 55, "level": 1}}, {"headings_1": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, [{"headings_0": {"content": "rt", "page": 55, "level": 1}}, {"headings_1": {"content": "Masindi Kihonda", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Masindi Kitonozi KITONOZI", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}, {"headings_1": {"content": "rt", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}, {"headings_1": {"content": "rt", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG parish BIKONZI PDM \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}, [{"headings_0": {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fo", "metadata": {"headings": [{"headings_0": {"content": "Fo", "page": 55, "level": 3}}, {"headings_1": {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "Fo", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi a Kyakamese \\| \n4", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "Fo", "page": 55, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "Fo", "page": 55, "level": 3}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "metadata": {"headings": [{"headings_0": {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "' DLG", "metadata": {"headings": [{"headings_0": {"content": "' DLG", "page": 55, "level": 1}}, {"headings_1": {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "East parish PAKANYI PDM \n\\| \n\\| \\| sacco \\| \\{\\| \\| \\| CT \u2014 \nMasindi Kyatiri East \n\\|", "metadata": {"headings": [{"headings_0": {"content": "' DLG", "page": 55, "level": 1}}, {"headings_1": {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "metadata": {"headings": [{"headings_0": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "' DLG", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG Ward KYATIRI PDM \\|", "metadata": {"headings": [{"headings_0": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "' DLG", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FI \\| t \\| \\| \u2014 \\| \\} N/A r = = \n\\| Ntooma NTOMA Yes No Yes Yes Yes Yes No N/A No No N/A No N/A \nMasindi \n\\| DLG \\| parish BWIJANGA PDM \nln. SACO u nn \u0131 \n4 L Da. es \n51 \nAppendix 13: Licensing of PDM SACCOs under the Microfinance Institutions Money", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}, [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}], [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}], [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}], [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lenders", "metadata": {"headings": [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. \nVote Name \nAct \\| Parish Name Name of SACCO Is the SACCO registered under Remarks Microfinance \nInstitutions \nmoney lenders act 2016? \nMasindi DLG Bigando BIGANDO MIIRYA PDM \n(Yes/No) \nNo SACCO not \nparish SACCO\\_ Licensed Masindi DLG Bikonzi parish BIKONZI BIKONZI PDM \n\u201cNo SACCO not \nSACCO \nLicensed \nMasindi DLG Bukooba BUKOOBA KIJUNJUBWA \nNo SACCO not \nWard PDM SACCO Licensed \nMasindi DLG Bwinamira BWINAMIRA BUDONGO \nNo SACCO not \nparish PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}, [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Lenders", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi DLG \\_ No \\_ Isimba parish ISIMBA MIIRYA PDM \nSACCO not \n\\| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Lenders", "page": 56, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Lenders", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi DLG \n. Kabango ward \\_ u \\| KABANGO KABANGO PDM \nNo ' SACCO not \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Masindi DLG \u2014 \nKahembe KAHEMBE No", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BULIMA PDM", "metadata": {"headings": [{"headings_0": {"content": "BULIMA PDM", "page": 56, "level": 8}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ward SACCO \nMasindi DLG Kahembe KAHEMBE BWDANGA \nparish PDM SACCO. Licensed \\_ \u2018 Masindi DLG Kajura parish KAJURA NYANTONZI \nNo SACCO not \nPDM SACCO Licensed TE Masindi DLG- Kapeeka ward KAPEEKA KABANGO PDM \nNo SACCO not \\|", "metadata": {"headings": [{"headings_0": {"content": "BULIMA PDM", "page": 56, "level": 8}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}, [{"headings_0": {"content": "BULIMA PDM", "page": 56, "level": 8}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "BULIMA PDM", "page": 56, "level": 8}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "BULIMA PDM", "page": 56, "level": 8}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "li Masindi KARONGO No SACCO not \nDLG Karongo ~ BUDONGO \nparish PDMSACCO Licensed 12 \"Masindi DLG Kasenene KASENENE NYANTONZI \nNo SACCO not", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "parish \u201ePDM SACCO_ _Licenced", "metadata": {"headings": [{"headings_0": {"content": "parish \u201ePDM SACCO_ _Licenced", "page": 56, "level": 3}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kasenyi parish KASENYI LABONGO PDM No SACCO not", "metadata": {"headings": [{"headings_0": {"content": "parish \u201ePDM SACCO_ _Licenced", "page": 56, "level": 3}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "parish \u201ePDM SACCO_ _Licenced", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 eneane SACCO not \nMasindiDLG Kasongoire", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BUDONGO een \u2014", "metadata": {"headings": [{"headings_0": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \nparish PDM SACCO Licensed \n15 Masindi DLG Katugo parish KATUUGO KIRUULI PDM \nNo SACCO not", "metadata": {"headings": [{"headings_0": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}, [{"headings_0": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 1}}, {"headings_1": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Licensed 16 Masindi DLG Kibangya KIBANGYA KIMENGO \nNo SACCO not \nParish PDM SACCO Licensed 17 Masindi DLG \\_ 2 \nKibibira parish KIBIBIRA KIRUULI PDM \nSACCO not", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 1}}, {"headings_1": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 56, "level": 1}}, {"headings_1": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_SACCO_ Licensed", "metadata": {"headings": [{"headings_0": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18 Masindi DLG \\_Kigulya parish KIGUULYA MIIRYA PDM \n\u2014 SACCO not", "metadata": {"headings": [{"headings_0": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Licensed \nDLG \non \n19 Masindi Kihaguzi KIHAGUZI LABONGO No SACCO not . \nparish \u201e\\_PDM SACCO\\_ Licensed 20 \\| Masindi DLG Kihonda KIHONDA LABONGO \nSACCO not parish PDM SACCO Licensed 21 Masindi DLG \n26 Kinyara ward KINYARA SUGAR LTM \nMasindiDLG \\| \\| \\| No SACCO not \\| \\| \\| KABANGO PDM SACCO \n\\| Licensed \n27 \\| Masindi DLG \\| Kiruli parish \\| KIRUULI KIRUULI PDM \nNo \\| SACCO not \\| SACCO \\| \\| Licensed \\| \n\\| \n\\| \n\\| 28) MasindiDLG \\| Kisaliziward KISALIZI BULIMA PDM \n\\| \n. No SACCO not \\| \\| L \\| SACCO Licensed a \n\\| 29 \\| Masindi DLG \\| Kitamba \\| KITAMBA BWDANGA \nNo", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO not", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| parish \\| PDM SACCO \n\\| Licensed \\| : 3 \\| 30 Masindi DLG Kitonozi KITONOZI BIKONZI PDM \n\\| \\| \\| \nNo SACCO not \\| parish SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}, [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}]], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Licensed", "metadata": {"headings": [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \n\\| 31) MasindiDLG \\| Kyakamese \\| KYAKAMESE CENTRAL \\| \nNo \n\\| SACCO not central parish \\| PAKANYI PDM SACCO \\| \nLicensed \\| \n32 Masindi DLG Kyakamese KYAKAMESE EAST \nNo SACCO not \\| East PAKANYI PDM SACCO \n\\| parish Licensed i \\| \ndm 4 eRzeeerT 33 \\| Masindi DLG Kyakamese \\| KYAKAMESE WEST \nVD \nNo SACCO not \\| \n\\| \\| West parish \\| PAKANYI PDM SACCO \nLicensed \\| 34 \\| Masindi DLG Kyangamwoyo KYANGAMWOYO L No \n\\| \nSACCO not \n\\| parish PAKANYI PDM SACCO \nLicensed \\| \n\\| 35 Masindi DLG Kyarutanga KYARUTANGA \nNo SACCO not \\| \n\\| \nparish \\| KDUNJUBWA PDM \nLicensed \n\\| \\| SACCO \n\\| \n36 Masindi DLG Kyatiri East KYATIRI EAST KYATIRI \nNo SACCO not PDM SACCO Licensed \\| 37 Masindi DLG Kyatiri West \\| KYATIRI WEST KYATIRI \\| \nNo SACCO not \\| PDM SACCO Licensed \\| \n38 Masindi DLG Labongo LABONGO LABONGO PDM \\| \nNo SACCO not \\|\\_parish SACCO \\| Licensed 39 Masindi DLG Marongo ward \\| MARONGO BULIMA PDM \nNo \n\\| SACCO not \\| \\| \\| SACCO Licensed Masindi DLG Miduma MIDUUMA KIJUNJUBWA \nSACCO not \\_parish PDM SACCO \n41 Masindi DLG Ntooma NTOMA BWDANGA PDM \n\\| \n\\| \nLicensed i No SACCO not \\| arish \\| SACCO Licensed 42 Masindi DLG Nyabyeya NYABYEYA BUDONGO \\| \nNo SACCO not \\| \narish PDM SACCO Licensed \\| 43 Masindi DLG Nyamukongo NYAMUKONGO \\| No SACCO not Ward KDUNJUBWA PDM Licensed \\| \n\\| \n\\| SACCO \n\\| \\| \n44 \\| Masindi DLG : Nyantonzi NYANTONZI NYANTONZI \\| \nNo SACCO not \\| \\| \nparish \\| PDM SACCO \nLicensed \n\\| \n45 Masindi DLG Bikonzi parish \\| RUKONDWA BIKONZI \nNo", "metadata": {"headings": [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}, [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}]], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO not", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "| Licensed", "page": 57, "level": 3}}], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| PDM SACCO Licensed 46 MasindiDLG Rwempisi RWEMPISI NYANTONZI No SACCO not \n\\| \\| \\| \\| \\|\\_parish \\| PDM SACCO I \n\\| Licensed", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "| Licensed", "page": 57, "level": 3}}, [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "| Licensed", "page": 57, "level": 3}}]], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 14:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14:", "page": 58, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ranking Wealth", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14:", "page": 58, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of Households", "metadata": {"headings": [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN : Vote Name Parish Name Was wealth ranking \\_ No. of \\_ No. of \nRemarks \ncarried out at parish \\_ villages villages were \n\\_ \nlevel? \\_ wealth \nranking was \ncarried out \n1 Masindi DLG Bwinamira BWINAMIRA BUDONGO No No wealth ranking parish PDM SACCO \n2 Masindi DLG Isimba parish ISIMBA MIIRYA PDM \nwas conducted No \nNo wealth ranking SACCO was conducted 3 Masindi DLG Kabango ward KABANGO KABANGO \n. \nNo \nNo wealth ranking \\| PDM SACCO was conducted 4 Masindi DLG Kiruli parish KIBIBIRA KIRUULI \nNo \nNo wealth ranking PDM SACCO \n5 Masindi DLG Kihonda parish KIHONDA LABONGO \nwas conducted No \nNo wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}, [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}]], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "metadata": {"headings": [{"headings_0": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}, {"headings_1": {"content": "of Households", "page": 58, "level": 2}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kisalizi ward KISALIZI BULIMA PDM \nNo wealth ranking 7 4 Masindi DLG Kitonozi parish \\_\\_SACCO\\_ \nNo \\_was conducted KITONOZI BIKONZI \nNo wealth ranking \\| PDM SACCO \"No was conducted 8 Kyakamese KYAKAMESE EAST \nMasindi DLG . \nNo wealth ranking East parish PAKANYI PDM SACCO \nwas", "metadata": {"headings": [{"headings_0": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}, {"headings_1": {"content": "of Households", "page": 58, "level": 2}}, [{"headings_0": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}, {"headings_1": {"content": "of Households", "page": 58, "level": 2}}]], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "conducted", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Masindi DLG No \\_ Kyatiri East KYATIRI EAST KYATIRI \nNo wealth ranking Ward PDMSACCO \\_was conducted 10 Masindi . \u2014 \nDLG Ntooma parish NTOMA BWIJANGA \nNo wealth ranking PDM SACCO was conducted TOTAL \n77 \nAppendix 15: Parishes that selected flagship projects that were inconsistent with the LG \\_selected priority commodities \n\\| SN Name of Parish \n\\| Name of PDM \\| Inconsistent \nExpected PRF \\| HLG SACCO \\| Flagship projects (UGX.) \n\u01311 \\| Masindi \\| Bigando \\| BIGANDO MIIRYA \\| sun flower, beans,", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}, [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}], [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}], [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}]], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "conducted", "page": 58, "level": 1}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \\| parish \\| PDM SACCO produce dealers, \\| \n= \\| coffee [2 \\| \\| \\| \\| Masindi Bikonzi parish BIKONZI BIKONZI Piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "conducted", "page": 58, "level": 1}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG PDM SACCO \\| aa \n3 Masindi \\| Bukooba \\| BUKOOBA \\| Goat raring, G.nuts, 100,000,000 \\| \n\\| \n\\| DLG \\| Ward \nKDUNJUBWA PDM maize \n\\| \n\\| \n\\| \\| SACCO a \\| \n: \nFr 4 Masindi \\| Bwinamira BWINAMIRA Goat raring, sweet \\| 100,000,000 \\| DLG parish \\| BUDONGO PDM potato, beans, \n\\| \n\\| \\| \\| \\| SACCO piggery, fish farming, \\| \\| \\| \\| vegetable growing, \n\\| maize, coffee \\| \\| i \\| \\| \n5 Masindi \\| Isimba parish \\| ISIMBA MIIRYA sun flower, beans,", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}]], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG \\| PDM SACCO produce dealers, \\| \\| \n\\| \n\\| \n\\| \\| \n6 Masindi Kabango KABANGO Piggery, produce 100,000,000 DLG ward KABANGO PDM dealing \n\\| \n\\| \nSACCO \nL \\| \\| 7 Masindi \\| Kahembe KAHEMBE BULIMA beans, piggery, 100,000,000 soya \n\\| \nDLG ward PDM SACCO \\| Goat rearing, \\| \n\\| \n\\| \n\\| \n\\| vegetable growin \n\\| \n8 Masindi Kahembe KAHEMBE beans, piggery, 100,000,000 \\| \n\\| DLG \\| parish BWIJANGA PDM G.nuts, sun flower, \\| \n\\| SACCO fish farming, \\| 9 Masindi Kajura parish KAJURA \n\\| \\| \\| rice, beans, goat", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}]], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nDLG \n\\| NYANTONZI PDM \nraring, G.nut, \\| SACCO \n\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| pineapple", "metadata": {"headings": [{"headings_0": {"content": "| pineapple", "page": 59, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 59, "level": 3}}, {"headings_1": {"content": "| pineapple", "page": 59, "level": 2}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Masindi Kapeeka ward KAPEEKA KABANGO Cassava growing,", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 59, "level": 3}}, {"headings_1": {"content": "| pineapple", "page": 59, "level": 2}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG PDM SACCO maize growing, \\| \\| \\| \n\\| \nproduce dealers, goat \n\\| \n\\| \nraring, sweet potato \\| \n\\| + - m \\_ \n\\| 11 Masindi \\| Karongo \\| KARONGO \n\\| \npiggery, goat raring, 100,000,000 \\| \n\\| DLG parish \\| BUDONGO PDM beans, coffee \\| \n\\| \\| SACCO \n\\| 12 Masini Kasenene KASENENE piggery, beans, 100,000,000 \n\\| \\| if i] \\| \n\\| DLG parish NYANTONZI PDM g.nuts, goat raring, \n\\| \n\\| SACCO \\| coffee \\| \\| \\| \n\\| \n\\_ \n'13 Masindi Kasenyi KASENYI LABONGO \\| beans, piggery, sun \\| 100,000,000 \\| \nDLG \\| parish PDM SACCO flower, goat raring \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}]], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "piggery,", "metadata": {"headings": [{"headings_0": {"content": "piggery,", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Kigulya parish\u00ae KIGUULYA MIIRYA \nsun flower, beans, \n~ 100,000,000 - DLG \nPDM SACCO \\_ produce dealers, \nMasindi Kihaguzi KIHAGUZI Beans, soya beans, 100,000,000 DLG parish LABONGO PDM G.nuts, cassava \nSACCO \nMasindi Kihonda KIHONDA goat raring, beans 100,000,000 DLG parish LABONGO PDM \nSACCO \nMasindi : Kijunjubwa KTIJUNJUBWA G.nuts, piggery", "metadata": {"headings": [{"headings_0": {"content": "piggery,", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "piggery,", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}]], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "piggery,", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG parish KIJUNJUBWA PDM \nSACCO \nMasindi Kijunjubwa KIJUNJUBWA goat raring, g.nuts, 100,000,000 DLG Ward KIJUNJUBWA TC beans \n\u201a \nPDM SACCO \nFi Masind Kikuube KIKUUBE BIKONZI piggery, goat raring,", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "piggery,", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BLE panies PDMSACCO beans, fish farming,", "metadata": {"headings": [{"headings_0": {"content": "BLE panies PDMSACCO beans, fish farming,", "page": 60, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Masindi Kimanya . KIMANYA \n' Beans, raring, -", "metadata": {"headings": [{"headings_0": {"content": "BLE panies PDMSACCO beans, fish farming,", "page": 60, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "BLE panies PDMSACCO beans, fish farming,", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "goat \n. \nDLG parish NYANTONZI PDM peas, piggery, SACCO \nG.nuts, rice, soya", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "BLE panies PDMSACCO beans, fish farming,", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beans", "metadata": {"headings": [{"headings_0": {"content": "beans", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "metadata": {"headings": [{"headings_0": {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "page": 60, "level": 2}}, {"headings_1": {"content": "beans", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG parish PDM SACCO beans \n26 Masindi Kinyara ward KINYARA SUGAR Produce dealers,", "metadata": {"headings": [{"headings_0": {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "page": 60, "level": 2}}, {"headings_1": {"content": "beans", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \nLTM KABANGO \nbeans, soya beans, \\_PDM SACCO vegetable growing 27 Masindi Kiruli parish KIRUULI KIRUULT Beans, g. nut, soya", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \nPDM SACCO \nbeans, bee keeping,", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "piggery", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28 \\_\\_ 100,000,000 Masindi Kisalizi ward KISALIZI BULIMA soya beans, piggery, \nDLG PDM SACCO Goat rearing, \nvegetable growing \n29 Masindi \\| Kitamba KITAMBA beans, piggery, 100,000,000 DLG : parish BWIJANGA PDM G.nuts, vegetables \nSACCO growing, produce", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "dealer", "metadata": {"headings": [{"headings_0": {"content": "dealer", "page": 60, "level": 1}}, {"headings_1": {"content": "piggery", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "30 Produce dealers,", "metadata": {"headings": [{"headings_0": {"content": "dealer", "page": 60, "level": 1}}, {"headings_1": {"content": "piggery", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}, {"headings_1": {"content": "dealer", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "piggery", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "en Masindi ~ 100,000,000 goat raring, piggery, \nDLG \ncentral parish CENTRAL PAKANYI beans, soya beans, \n\\_PDM SACCO \n\\| KYAKAMESE EAST \n32 \\| Masindi Kyakamese \ngoat raring, fish = 100,000,000 \\| \\| DLG East parish PAKANYI PDM \\_ farming, piggery, \n36 Masindi \\| Kyatiri East KYATIRI EAST \\| beans, G.nuts,", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}, [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}], [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}]], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "piggery", "page": 60, "level": 1}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "piggery", "page": 60, "level": 1}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| DLG |", "metadata": {"headings": [{"headings_0": {"content": "| DLG |", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "KYATIRI PDM \\| produce dealers, \\| SACCO \\| piggery, cassava \\| \n\u0131 \n\\_\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| DLG |", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nj \n37 Masindi \\| Kyatiri West \\| KYATIRI WEST beans, G.nuts, \\| 100,000,000 DLG \n\\| KYATIRI PDM \\| produce dealers, \n\\| \n\\| \\| \n\\| \n\\| SACCO \n\\| piggery, cassava \\| \nBEE ee growing \\| Fe", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}, [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}], [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}], [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}], [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}]], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beans,", "metadata": {"headings": [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\| \n\u0131 \n38 \\| Masindi Labongo \\| LABONGO \\| rice, g.nuts, \\| 100,000,000 \\| DLG \\| parish \\| LABONGO PDM \\| 908 raring \n\\| \n\\| \\| \n\\| \\_\\| \"MARONGO SACCO \\| \\| \\| \\| : a \n\\| 39 Masindi Marongo BULIMA beans, piggery, 100,000,000 soya \n\\| \n\\| DLG ward PDM SACCO \\| \\| Goat rearing, \n\\| \n\\| \n\\| \n\\| vegetable growin \\| \\| \n\\| \n\\| \\| \\| \n\\| 40 \\| Masindi \\| Miduma MIDUUMA \npiggery, mushroom 100,000,000 \u0131 \n\\| \n\\| DLG parish \\| KIJUNJUBWA PDM \n\\| \\| \\| \\| \\|\\_\\_\\| \\_\\|SAcco \\| \\| \n\\| \\|41 Masindi \\| Ntooma \\| NTOMA BWIJANGA beans \n\\|", "metadata": {"headings": [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}, [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}]], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nL DLG \\| parish \\| PDM SACCO Sea \n\\| \\| 42 Masindi \n\\| Nyabyeya u er \\| NYABYEYA \nBeans, piggery, onion \\| 100,000,000 \\| DLG parish \\| BUDONGO PDM \n\\| \nI \\| SACCO L \\| \\| \n43 \\| Masindi \\| Nyamukongo \\| NYAMUKONGO soya beans, piggery,", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}]], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| DLG \\| Ward \nKJUNJUBWA PDM Goat rearing, \nRe r vegetable growing \\| \n\u0131 44 Masindi Nyantonzi NYANTONZI Beans, goat raring, 100,000,000 \\| \nWe! EB \\| ss \\| \n\\| DLG parish \\| NYANTONZI PDM peas, piggery, \\| \n\\| \nI \\| SACCO G.nuts, rice, cattle, \\| \n\\| \\| \\| \\| \\| \\| soya beans \n45 Masindi \\| Bikonzi parish TRUKONDWA \\| \n\\| Produce dealers, T 100,000,000 \\| \\| \n\\| BIKONZI PDM \npiggery, goat raring, \\| \nDLG \n\\| \n\\| SACCO \nonions, G.nuts, beans \\| \n\u0131 46 Masindi Rwempisi \\| RWEMPISI Beans, goat raring, \\| 100,000,000 \\| \n\\| DLG parish \\| NYANTONZI PDM peas, piggery, \n\\| \\| \\| SACCO G.nuts, rice, \\| \n\\| \\| beans, produce \\| \n\\| \n\\| \\| \\| \\| dealers \\| \n\\| \\| I TOTAL \\| \\| 4,600,000,000 \nAppendix 16: Farmer enterprise/households implemented projects that are not from the priority commodity list \nSN Vote Parish Nameof Nameof Was . Date Loan \\_Werethe Werethey Remarks Name Name SACCO PRF the loan Amount loan vetted by \n\\_ \nbenefici benefi was beneficia a village \nary ciary obtai ries meeting \nfrom ned selected convened \nthe \nthrough by the approv the enterprise ed PDMIS groups PDM \nenterp rise \n1 Masindi Bwinami BWINAMI Turyamus Yes 18/10 1,000,000 Yes Yes The loan DLG ra RA iima /2023 \nwas parish BUDONGO Annet \napproved PDM \\_ through : \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}]], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 \\| UL \n\\| \n\\| \nMasindi Bwinami BWINAMI Mukonyez Yes . 18/10 1,000,000 Yes Yes \\| The loan \\| \nDLG ra \"RA iMoses \u2014 (2023 \nwas \n\\| \nparish BUDONGO : i : \n: PDM \\| SACCO \napproved \\| \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}, [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 1}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Masindi Isimba ISIMBA Ayesiga Yes 11/10 1,000,000 Yes Yes The loan \u00a9 \nDLG parish MIIRYA Jesca /2023 \nwas \nPDM \napproved \\| \nSACCO \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 1}}, [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 1}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 1}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I \nAl \n\\| \n\\_ 4 Masindi Isimba ISIMBA Julius Yes 11/10 1,000,000 Yes Yes The loan DLG parish MIIRYA Aganyira /2023 \nwas \n\\| \nPDM \napproved ' \nSACCO \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \nu \n5 Masindi Kabang KABANGO \\| Nyangom Yes 14/09 1,000,000 Yes Yes The loan \\| \nDLG oward KABANGO a Sunny /2023 \nwas \nPDM . approved \\| \nSACCO \na \n\\| \n\\| \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}, [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS.", "metadata": {"headings": [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n6 Masindi Kabang KABANGO Sunday Yes 14/09 1,000,000 Yes Yes The loan DLG o ward KABANGO Georey /2023 \nwas \nPDM \\| : approved : \nSACCO \n\\| . anne on \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}, [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS.", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \n7 Masindi Kiruli KIBIBIRA Azizi Yes : 05/10 1,000,000 Yes Yes The loan \u201a \nDLG parish KIRUULI Abdudala : /2023 : \nwas \ni \n\\_ PDM approved SACCO \nthrough \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS.", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PM", "metadata": {"headings": [{"headings_0": {"content": "PM", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I \nMasindi Kiruli \\_KIBIBIRA \\| Mbabazi Yes 05/10 1,000,000 Yes Yes The loan \\| \n\\_", "metadata": {"headings": [{"headings_0": {"content": "PM", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "metadata": {"headings": [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| was ' \n11 Masindi \\| Kisalizi KISALIZI \\| Annet \\| Yes \\| 24/07 \\| 1,000,000 \\| Yes \nYes \\| The loan \nDLG \\| ward \\| BULIMA Kaahwa \\| \\| /2023 \\| \n\\| was \\| \n\\| \\| PDM \\| \\| \n\\| \\| approved \\| \n\\| \n\\| \n\\| \n\\| SACCO \\| \\| \\| \\| through \n\\| \n\\| \\| \\| \\| \\| PDMS \\| \\| \\| \n= ~ i \nwerarmezz\u0131 wa + q - \\| \\| \\| \\| \n12 Masindi Kisalizi KISALIZI William m Yes 24/07 1,000,000 \\| Yes Yes The loan \\| \n\\| \n\\| \n\\| \\| \\| \\| \nDLG ward \\| BULIMA \\| Beebwa /2023 \\| \nwas \n\\| \\| PDM \\| \\| approved \\| \n\\| \n\\| \n\\| \\| \\| through SACCO \n\\| \n\\| \n\\| \n\\| \n\\| \\| Dt \\| PDMS:", "metadata": {"headings": [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}, [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n13 \\| \\| \\| \\| Masindi Kitonozi KITONOZI Muhumuz Yes 05/10 \\| 1,000,000 Yes Yes \\| The loan \\| DLG parish BIKONZI a Patrick \\| /2023 \\| \\| \\| \\| was \\| PDM \\| \n\\| \\| approved \\| \\| \\| \n\\| SACCO \\| \\| through \\| \n\\| \n\\| \\| \\| PDMS \n14 Masindi \\| Kitonozi \\| KITONOZI Biringi Yes 05/10 1,000,000 Yes Yes The loan \\| \\| DLG parish BIKONZI Suzan /2023 \n\\| \nwas \n\\| PDM approved \\| \nSACCO \\| through \\| \\| \nPDMS \n\\| 25 Masindi Kyakam KYAKAME \\| Katusiime Yes 17/03 \\| 1,000,000 \\| Yes \\| Yes \n\\| \\| \\| \\| \\| The loan \\| \n\\| \nDLG ese East SEEAST Richard /2023 \\| \n\\| \nwas parish PAKANYI \\| approved", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}]], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PDM", "metadata": {"headings": [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| through \\| \n\\| SACCO PDMS \\| \n\\| \n16 Masindi Kyakam KYAKAME Katusiime Yes 01/11 1,000,000 Yes Yes The loan \\| DLG East SE EAST Sandra /2023 \n\\| ese \\| was \\| \n\\| \nparish \\| PAKANYI \napproved \nPDM \nthrough \n\\| SACCO \\| \\| \\|\\_ PDMS \\| \\| \\| \\| \n17 Masindi Kyatiri KYATIRI Atuhura Yes 15/09 1,000,000 Yes Yes The loan \n\\| \n\\| \n\\| \n\\| \\| /2023 DLG East EAST Oliver", "metadata": {"headings": [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}, [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}]], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| was", "metadata": {"headings": [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ward KYATIRI approved \\| \n\\| \nthrough \n\\| \nPDM \n\\| SACCO - PDMS \\| \n\\| zu \\| \n\\| 18 \\| Masindi Kyatiri KYATIRI Kyalisima Yes 15/09 1,000,000 Yes Yes The loan DLG East EAST Julius \\| /2023 \n\\| \\| i was \\| \\| Ward KYATIRI \napproved \\| \nPDM \\| through \nSACCO \\| \\| PDMS 19 Masindi Ntooma NTOMA Alfred Yes 12/07 1,000,000 \\| Yes Yes The loan \\| \n\\| \nDLG parish BWDANG Humuza /2023 \\| \\| was \\| \nA PDM approved \\| \\| \\| \n\\| \\| SACCO \\| \\| through i Ee PDMS \\| \n\\_ \\| \\| I \nee \n20 Masindi Ntooma \\| NTOMA Annet Yes \n1,000,000 Yes Yes The loan \\| \n\\| \nDLG parish \\|; BWDANG Kiiza /2023 \\| was \\| A PDM \\| \n\\| approved \\| \\| SACCO \\| through \n\\| \\| \\| \\| \n\\| \n\\| 1 \\_\\_\\| PDMS \\| \n\\| \n\\| \nAppendix 17: Insurance Policy for Farming Enterprises \nSN. Parish \\_ \nVote \nName of Name of \nLoan If the loan is fora \\_ Remark \nName Name SACCO PRF Amount farming operation, did \nbeneficiary \nthe borrower obtain \nan agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)? \n1 Masindi Bwinamira ~ BWINAMIRA Turyamusiima 1,000,000 No \nNo insurance \nDLG parish BUDONGO Annet \npolicy \nPDM SACCO \n2 Bwinamira BWINAMIRA No No insurance \nMasindi \\| ~ Mukonyezi 1,000,000 \nDLG parish BUDONGO Moses \npolicy \nPDM SACCO \n3 Masindi Isimba ISIMBA Ayesiga Jesca 1,000,000 \nNo insurance \nDLG parish MIIRYA PDM \npolicy \nSACCO \n4 Masindi ~ Isimba ISIMBA Julius 1,000,000 \\| \n\\_ No insurance \\| \n' \n, DLG parish MIIRYA PDM Aganyira \npolicy \\_", "metadata": {"headings": [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}, [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}]], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__SACCO", "metadata": {"headings": [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 Masindi Kabango . I Nyangoma 1,000,000 \nKABANGO No insurance \nDLG ward KABANGO \\| Sunny \npolicy \nPDM SACCO \n6 Masindi Kabango KABANGO Sunday 1,000,000 \nNo insurance \nDLG ward KABANGO Georey \npolicy", "metadata": {"headings": [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}, [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}], [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}], [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}], [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "__SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Masindi Kiruli KIBIBIRA Azizi 1,000,000 \nNo insurance \nDLG parish KIRUULI PDM Abdudala \npolicy", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "__SACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "__SACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201eSACCO", "metadata": {"headings": [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ur T ean \nKIBIBIRA \nMbabazi ~ 1,000,000 \n; No insurance \n\u201a \nDLG \nparish KIRUULI PDM Janet \npolicy", "metadata": {"headings": [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_SACCO", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Masindi . 1,000,000 \nKihonda KIHONDA \nNo insurance \nDLG parish LABONGO Rosemary \npolicy \nPDM SACCO \nrt Kihonda- \\_ - Asiimwe ~ 1,000,000 \u00a9 \nKIHONDA No insurance \nDLG parish LABONGO Hashim \npolicy \n\\_PDM SACCO \n11 Masindi Kisalizi KISALIZI a 1,000,000 \nNo", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "insurance", "metadata": {"headings": [{"headings_0": {"content": "insurance", "page": 64, "level": 1}}, {"headings_1": {"content": "_SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG ward BULIMA PDM Kaahwa \npolicy", "metadata": {"headings": [{"headings_0": {"content": "insurance", "page": 64, "level": 1}}, {"headings_1": {"content": "_SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "insurance", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12 Masindi Kisalizi KISALIZI William 1,000,000 No \nNo insurance \n' DLG ward BULIMA PDM Beebwa \npolicy", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "insurance", "page": 64, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "insurance", "page": 64, "level": 1}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Masindi Kitonozi KITONOZI Muhumuza 1,000,000 No \nNo insurance \n\\_ \nDLG parish BIKONZI PDM Patrick \npolicy", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| No \\_ No insurance \n\\| \nDLG \n18 Masindi Kyatiri East KYATIRI EAST \\| Kyalisima 1,000,000 No \nNo insurance \n\\| \n\\| DLG Ward KYATIRI PDM Julius \n\\| \\| policy", "metadata": {"headings": [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}, [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 65, "level": 3}}, {"headings_1": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\"49 \\| \\| Ntooma \\| 1,000,000 \\| \nMasindi NTOMA Alfred No No insurance \nDLG parish BWDANGA Humuza \n\\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 65, "level": 3}}, {"headings_1": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 65, "level": 3}}, {"headings_1": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 65, "level": 3}}, {"headings_1": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}]], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "'20", "metadata": {"headings": [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi \\| Ntooma NTOMA \\_ \\| Annet Kiiza \npolicy \n\\| \n1,000,000 No \n' No insurance \n\\| DLG parish BWDANGA \npolicy", "metadata": {"headings": [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}, [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}]], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TOTAL | | 20,000,000 |", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_PDMSACCO \\| \n\\_ \nAppendix 18: Physical Inspection of Household Project Implementation \neo \\_ Vote : Parish : Name of : Name of Loan ' Loan \nProject Photo Inspection \\_ \nName Name SACCO PRF Amount as \\_Amountas funded Remark . \n. \n\\_ \nbeneficiary per SACCO \u201a per \n\\| \nrecords \nhousehold \nevidence \nprovided \nMasindi Bwinamira BWINAMI Turyamusiim 1,000,000 1,000,000 Piggery Diverted DLG parish RA a Annet \nfunds to sale \nBUDONG of clothing O PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}, [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}]], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "metadata": {"headings": [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG parish RA Moses \nImplemented \n\\_ \n\u201a \n\\| BUDONG \n\\_ as planned . O PDM \nSACCO \n\\| Masindi \u201cTsimba ISIMBA \u201cAyesiga 1,000,000 Maize Project DLG parish MIIRYA Jesca \nimplemented , \nPDM as planned SACCO \nMasindi Isimba ISIMBA Julius 1,000,000 1,000,000 Maize Project DLG - parish MIIRYA \nAganyira \nimplemented PDM as planned SACCO \nMasindi Kabango KABANGO Nyangoma 1,000,000 1,000,000 Beans Project DLG ward KABANGO Sunny \nimplemented PDM as planned", "metadata": {"headings": [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}], [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}], [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}], [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}]], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi \u201cKabango sess Sunday 1,000,000 \nKABANGO 1,000,000 Piggery Project DLG : ward KABANGO Georey \nimplemented \n\\| \nPDM as planned SACCO \n\\_ \nMasindi Kiruli parish SE\u201d 000,000 aufn an Dr \nDLG KIRUULI Abdudala implemented PDM as planned", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}], [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}]], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi Kiruli parish \nKIBIBIRA Mbabazi Project \n~ 1,000,000 1,000,000 Maize \nDLG KIRUULI Janet implemented PDM as planned SACCO \naS Masindi Kihonda KIHONDA \u201cAsiimwe 1,000,000 \u201c1,000,000 Maize", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}]], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG parish LABONGO Hashim \n\u201a implemented PDM as planned SACCO \n[12 \\| \\| \\| \\| \\| \\| \\| Masindi Kitonozi KITONOZ Muhumuza 1,000,000 1,000,000 Maize Diverted \\| DLG parish I BIKONZI \\| Patrick \\| \n\\| funds to sale \n\\| \n\\| \n\\| \\|\\| \\| \\| PDM \\| \\| HT: \\| of \\| \\| spare \\| \\| \\| SACCO \\| Hr \\| parts \\| \n\u2014 el nen zrmenmenmenneneme = \n13 Masindi \\| Kitonozi KITONOZ Biringi Suzan 1,000,000 \\| 1,000,000 Piggery 1% \\| Project \\| \\| DLG parish I BIKONZI \\| \\| \n\\| \\| \\| implemented \\| \n. \n\\| PDM \\| \\| \\| as planned erat SACCO \\| 4a \\| \na un \\| fe \n\\| a N \\| aa 14 Masindi Kyakamese KYAKAME Katusiime 1,000,000 1,000,000 Maize \u2019 Project \n\\| DLG East parish SEEAST Richard \n\\| \\_ implemented \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}, [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}]], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PAKANYI | \"| as planned", "metadata": {"headings": [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PDM \nSACCO \n15 Masindi Kyakamese KYAKAME Katusiime 1,000,000 \\| 1,000,000 \\| Maize \nProject \\| parish SE EAST Sarah \nDLG East \u2018tf \n\\| implemented \\| PAKANYI \u00a9..00 as planned", "metadata": {"headings": [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}, [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}], [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}], [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}]], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Hewes", "metadata": {"headings": [{"headings_0": {"content": "Hewes", "page": 67, "level": 3}}, {"headings_1": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nPDM \nSACCO \n\\| \\| \n16 Masindi \\| Kyatiri East KYATIRI \\| Atuhura 1,000,000 1,000,000 Gnuts", "metadata": {"headings": [{"headings_0": {"content": "Hewes", "page": 67, "level": 3}}, {"headings_1": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, [{"headings_0": {"content": "Hewes", "page": 67, "level": 3}}, {"headings_1": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}], [{"headings_0": {"content": "Hewes", "page": 67, "level": 3}}, {"headings_1": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}]], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "Hewes", "page": 67, "level": 3}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Ee \\_ DLG \\| Ward EAST Oliver \nimplemented \\| KYATIRI \n\u00bb =\\| as planned \\| \\| 4 PDM \nPAS \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "Hewes", "page": 67, "level": 3}}, [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "Hewes", "page": 67, "level": 3}}]], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee |", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 67, "level": 6}}, {"headings_1": {"content": "Project", "page": 67, "level": 1}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| X 23 \\| \n17 \\| Masindi Kyatiri East KYATIRI Kyalisima 1,000,000 1,000,000 Maize \\|", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 67, "level": 6}}, {"headings_1": {"content": "Project", "page": 67, "level": 1}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| DLG Ward \\| EAST Julius \nimplemented \\| \\| KYATIRI \nas planned \n\\| \\| \\| it PDM \n\\| \nSACCO \nMasindi Ntooma NTOMA Annet Kiiza 1,000,000 1,000,000 \nProject \\| \\|! \nDLG parish BWDANG \nfi \\| implemented A PDM \n\\| ee \u201c\\| as planned \n\\| SACCO \\| \\| \\| L \\| \\| \nBaa \\| TOTAL 20,000,000 \\| 20,000,000 \\| \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}, [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}]], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file