{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF AMURU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \n\u00bb \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[], []], "page": 1, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TE OF CIS ii nn anne erg List Of ACFONYMS 00.0... iii cccecesecessssssescscscsvescscssseesescstsssescsscsssversscavsvessavsvsesevevsvsusecavsvesececavsneevaencens", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EN", "metadata": {"headings": [{"headings_0": {"content": "EN", "page": 2, "level": 8}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 ee EEE EEE EEE BASE Fe I ee sereze 1", "metadata": {"headings": [{"headings_0": {"content": "EN", "page": 2, "level": 8}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEN REN: DE VE", "metadata": {"headings": [{"headings_0": {"content": "BEN REN: DE VE", "page": 2, "level": 8}}, {"headings_1": {"content": "EN", "page": 2, "level": 8}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 re re 1.0 Implementation of the Approved Budget ....................  \ni nen 2.0 Management of the Government Salary Payroll  \n9 ........ccccccccccsesesesessveceeseceesesseeeeeees EMPHASIS OF MATTER ..u.....ccccccsssssscscscscscscscscscscscscsesvecssesscecscacecavsvsveeeverevesacavavavacavareeeeees 11 30  \nChange in Accounting Treatment for Non-current Assets... 11 40 Actumaulaller\u0131 Br Race aba  \n12 ann anne A  \n12 recreates eee atiecteeeoreoneraewencrmneoeenes CTIA, PURI TER eu 13 en ee re Te 6.0 Implementation of Key Government Grants/PrograMmMeS........cccccccccscsseceseceseeeees 13 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant ....................... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT)", "metadata": {"headings": [{"headings_0": {"content": "BEN REN: DE VE", "page": 2, "level": 8}}, {"headings_1": {"content": "EN", "page": 2, "level": 8}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER 15", "metadata": {"headings": [{"headings_0": {"content": "ER 15", "page": 2, "level": 3}}, {"headings_1": {"content": "BEN REN: DE VE", "page": 2, "level": 8}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3 Education Development Grant...  \n16 cc cceccceccsccscsescscsvsesvsvsseesecscececevavscecseatsveseceteees 6.4  \nMicro Scale Irrigation... ccceccccccsesesesescscscesscscsesceevevevavsvecavaesevevevavssasstscsesesevees 18 RST TE De A een nn 20 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS...................... 20", "metadata": {"headings": [{"headings_0": {"content": "ER 15", "page": 2, "level": 3}}, {"headings_1": {"content": "BEN REN: DE VE", "page": 2, "level": 8}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}, {"headings_1": {"content": "ER 15", "page": 2, "level": 3}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OTHER REPORTING RESPONSIBILITIES ...........c.cccccccsccccscscsesesssesecscsvececevevevsvsvaveeneasaveesees 21 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...........cccccccesesesseesseceees 21 7.0 Implementation of the Parish Development Model  \n21 .........cccccccccccsesescscscscseseseeeeeees \nList of Acronyms \nyvonne \n\\|", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}, {"headings_1": {"content": "ER 15", "page": 2, "level": 3}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}, {"headings_1": {"content": "ER 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}, {"headings_1": {"content": "ER 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}, {"headings_1": {"content": "ER 15", "page": 2, "level": 3}}]], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 4}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ eit [Meaning m  \nnn \nsn \\| \nGovernment \\_ \\_ .  \n\\_ \n\\_DLG \\_\\_\\_ District Local \\| \\|GoU\\_ \\_\\_\\_GovernmentofUganda \\| nn", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 4}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}, [{"headings_0": {"content": "Acronym", "page": 3, "level": 4}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}], [{"headings_0": {"content": "Acronym", "page": 3, "level": 4}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}], [{"headings_0": {"content": "Acronym", "page": 3, "level": 4}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 20", "page": 2, "level": 2}}]], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ INTOSAI |", "metadata": {"headings": [{"headings_0": {"content": "[ INTOSAI |", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 4}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International", "metadata": {"headings": [{"headings_0": {"content": "International", "page": 3, "level": 1}}, {"headings_1": {"content": "[ INTOSAI |", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Organization ( of \u2018Supreme / Audit \u201cInstitutions | ln", "metadata": {"headings": [{"headings_0": {"content": "Organization ( of \u2018Supreme / Audit \u201cInstitutions | ln", "page": 3, "level": 1}}, {"headings_1": {"content": "International", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "Organization ( of \u2018Supreme / Audit \u201cInstitutions | ln", "page": 3, "level": 1}}, {"headings_1": {"content": "International", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fi ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "fi ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "Organization ( of \u2018Supreme / Audit \u201cInstitutions | ln", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nternational ntegrated  \nPersonnel \u2018Standards and \u00ab", "metadata": {"headings": [{"headings_0": {"content": "fi ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "Organization ( of \u2018Supreme / Audit \u201cInstitutions | ln", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 3, "level": 1}}, {"headings_1": {"content": "fi ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "system Audit \\_ Institutions \\_ ee of Supreme \\|", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 3, "level": 1}}, {"headings_1": {"content": "fi ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| nn", "metadata": {"headings": [{"headings_0": {"content": "| nn", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn \nAinistry\\_of Finance, Planning and Econom evelopment \n\u2014 \\_ \n\\_Non-Tax Program \nRevenue. \u2018Budgeting Bu System Bu \n\\| POS", "metadata": {"headings": [{"headings_0": {"content": "| nn", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 3, "level": 1}}, [{"headings_0": {"content": "| nn", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 3, "level": 1}}], [{"headings_0": {"content": "| nn", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 3, "level": 1}}], [{"headings_0": {"content": "| nn", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 3, "level": 1}}], [{"headings_0": {"content": "| nn", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 3, "level": 1}}], [{"headings_0": {"content": "| nn", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 3, "level": 1}}]], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMIS", "metadata": {"headings": [{"headings_0": {"content": "PDMIS", "page": 3, "level": 1}}, {"headings_1": {"content": "| nn", "page": 3, "level": 3}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".- \\_ 0  \n\\| Parish Development Management Information System \n\\| PFMA \\| Public Finance Management Act  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PDMIS", "page": 3, "level": 1}}, {"headings_1": {"content": "| nn", "page": 3, "level": 3}}, [{"headings_0": {"content": "PDMIS", "page": 3, "level": 1}}, {"headings_1": {"content": "| nn", "page": 3, "level": 3}}]], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "metadata": {"headings": [{"headings_0": {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "page": 3, "level": 1}}, {"headings_1": {"content": "PDMIS", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nUganda Intergovernmental Fiscal 1 1", "metadata": {"headings": [{"headings_0": {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "page": 3, "level": 1}}, {"headings_1": {"content": "PDMIS", "page": 3, "level": 1}}, [{"headings_0": {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "page": 3, "level": 1}}, {"headings_1": {"content": "PDMIS", "page": 3, "level": 1}}]], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transfers", "metadata": {"headings": [{"headings_0": {"content": "Transfers", "page": 3, "level": 1}}, {"headings_1": {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program for, ;", "metadata": {"headings": [{"headings_0": {"content": "Program for, ;", "page": 3, "level": 1}}, {"headings_1": {"content": "Transfers", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Results |", "metadata": {"headings": [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \n\\_ if = \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF AMURU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023  \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Amuru 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 Amuru 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": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}, [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}]], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be \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 Amuru District Local Government (DLG) is to plan, budget, and legislate and to continuously endeavor to improve the quality of lives of the people living in Amuru District through selfless and dedicated service delivery. In addition, Section 30 of the Local Government Act, 1997 (as amended), provides for the functions, powers and services of a Local Council. \nDuring the financial year 2022/2023, the Amuru District Local Government had a budget of UGX.33,292,545,680 out of which UGX.29,668,868,906 was warranted as shown below; \nDetails Budget Warrants % age warrants EEE nn nee ernennen (B/A) \\_\\_UGX(A UGX (B  \nz  \nRecurrent (Wage 18,155,782,996 16,961,789, 263  \n3 Recurrent (Non-wage) 6,347,188,839 6,740,617,909 89 \\| \\| \\_\\_  \n\\|  \nDevelopment 7,693,130,649 5,966,461,734 78 \u201a\\| \n.  \n\\|  \nTotal 33,292,545,680 29,668,868,906 89 =", "metadata": {"headings": [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}, [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}]], "page": 4, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}, {"headings_1": {"content": "Results |", "page": 3, "level": 1}}], "page": 5, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities/outputs worth UGX. 19,611,351,205 (66%) as summarized in the table", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}, {"headings_1": {"content": "Results |", "page": 3, "level": 1}}], "page": 5, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], "page": 5, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sn Details Actual Cumulative Cumulative Yoage 1 Wage expenditure (Payroll audit/FS- audit expenditure Actual out of total 15,853,778,175 15,853,778,175 2 Theme area-PDM expenditure audited \\|\\_ = ~~ '17,016,301,263 54,512,000 Focus area-Education grant - Formerly SFG 466,683,269 17,482,984,532 59% 4 area-Microscale \\| 62% Focus irrigation projects 995,727,645 18,478,712,177 5 Focus area-UGIFT (Infrastructure) 1,419,435,242 67% 6 Focus area-Water development grant 392,597,741 20,290,745,160 (Piped water, and Rural water and 68% Sanitation grant 7 \\| Outputs/activities under budget performance review (URF Road rehabilitation maintenance fund (DDEG 428,617,133 20,719,362,293 70% e projects) \\| \\|\\_\\_\\| \\| ee mere Total of the expenditure audited \\_19,611,351,205 No Observation Recommendation \\| 1.1 Revenue Performance Performance of Local Revenue According to the approved budget, the DLG to collect local revenue of I advised the UGX1,710,483,000 however; by the end of the year, only UGX. 1,120,654,701 Accounting Officer had been collected representing 66% performance. The summary is in the to initiate strategies table below and the details are in Appendix 1(a). to come up with alternative sources Approved Actual Variance of local revenue. \u201ebudget Collections 1,464,526,000 \"872,068,022 \\_ ~~ 592,457,978 ~~) \\| Revenues Non-Tax 245,957,000 248,586,679 -2,629,679 Revenues Total 1,710,483,000 1,120,654,701 589,828,299 Revenue Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. No Out-put Activity Purpose of the Budget Amount un-implemented En eig een een of \\| roads 1 Routine manaual Installation To keep 150,000,000 and mechanical culverts, bush accessible to the road clearing and community maintenance pothole patching 1 2 Rural Water Supply of safe To increase 5,000,000 Supply and water supply of water Sanitation by rehabilitating the existing boreholes 3 Planning and Food security To supply food to 4,000,000 budget services \\| 4 Immunisation Immunisation Immunisation of services children and Improve the functionality of the health system to deliver quality and affordable preventive Total 184,000,000 The under collection of local revenue was attributed to the following; e Failure to value ratable properties which could enable effective collection of property rates. resulting in a shortfall of UGX. 1,895,489,543 representing 93% performance. to ensure that the implementation of The performance of warrants for each of the programmes is shown in the table activities are rolled below; over and prioritized for implementation Programme Approved budget Warrants in the subsequent period. [ Agro-Industrialization NEN NT CTT \u201c1,785,338,608 \\| \\_1,785,338,608 \\| Community Mobilization 361,206,647 225,802,770 63% And Mindset Change MM \\_ Development Plan 434,506,203", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}]], "page": 5, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,149,627,", "metadata": {"headings": [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 7, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Integrated Maintenance -  \nTo make the  \n\\| Transport Buildings and  \nbuilding more  \n\\| \n2,626,349,153 from the various programmes out of which UGX. 1,726,668,was Accounting Officer warranted resulting in a shortfall of UGX. 899,680,240 representing 55% to roll over the performance.  \nunimplemented activities to the The performance of warrants for each of the programmes is shown in the table subsequent period below;  \nand request the concerned donors Programme  \nto revolve the funds for utilizations in the TR BORO TTT BE EE NE TIDUS 29,968,000 \\|  \n~ \n\\|\\|  \nIntegrated Transport subsequent period. Infrastructure \nHuman \nCapital Development \nCommunity Mobilization 985,218,050 538,682,553 100% and Mindset \n2,626,349,153 1,726,668,913 55% \nThe UGX. 899,680,240 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgra Activities  \nAmounts not Purpose of mme warranted the unimplemen teg activity nn nn \\_\\_ Commun Travel inland  \n29,968,000 To conduct ity \\| monitoring Mobilizati  \nand  \non And  \nsupervision of Mindset the Districts Change OEL ehe cas nr cc engl  \nHuman Maintenance - Buildings and  \n477,543,448 To enhance Capital Structures  \nthe capacity of Develop Maintenance - Machinery & 150,000,000 the building ment Equipment Other than Transport  \nEquipment  \nTravel inland 530,474,912  \n\\_  \nIntegrate Advertising and Public Relations  \n9,020,000 To connect \\_  \nd  \nElectricity and create Transpor Fuel, Lubricants and Oils  \n\\_\\_15,940,000 15,940,000 \n\\| access to \u201e  \nInformation and Communication 3,090,000 \nLubricants and Oils \\_\\_\\_\\| access Infrastru Technology Services.  \nvillages within a Printing, Stationery, Photocopying 5,613,500 the District. Servite Protective \\_\\_\\_ 00  \nGear \nRoads and Bridges - Acquisition 227,154,920 Small Office Equipment 3,866,208 \\| Special Meals and Drinks  \n9,036,500  \n\\| Travel inland \n= \n247,512,200 \nProgramme - Warrants (UGX) Utilization  \nof advised the warrants (UGX) Accounting Officer to always ensure", "metadata": {"headings": [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 7, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "metadata": {"headings": [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], "page": 9, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "timely procurement 62  \n\\| Mobilization \u2014 \nof service providers Community And 268,375,770 228,823,159 85 meanwhile the Mindset Change  \nunimplemented Development Plan 1,285,371,138 \\| 1,278,790,222 99  \nactivities should be Implementation  \nrolled over to the \\| en in.  \nGovernance And Security 4,823,841,909 3,939,224,776  \nHuman Capital Development 17,502,849,725 16,812,474,895 subsequent period. \nIntegrated Transport 1,664,456,794 1,219,169,425 Infrastructure And Services  \nNatural Resources, 821,095,346 803,514,381 Environment, Climate \n1,281,496,561  \n862,363,523 \n12,000,000  \n9,644,492  \n\\| 29,668,868,906 26,400,356,260 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. Details in appendix 1(b) \nTable Showing key activities affected by under-utilization of warrants  \nNo Programme Warrants Activities Reason for Utilized affected by the  \nthe under underutiliz utilization ation of \u201ewarrants  \n[ 1  \nee  \nAgro- Failure by \nsee Office Equipment eerie SER ess 721,374,262  \nIndustrialization Acquisition some farmers to  \n\\|  \n\\| co-fund micro scale irrigation equipment Governance And General \nStaff Salaries 840,298,932 \\|  \nLate release Securit of funds \\|\\_  \nHuman Capital General Staff Salaries  \n196,216,798 \\| Late release Development ein tei of funds Maintenance  \n- \nBuildings and  \nStructures  \nIntegrated Roads and Bridges - 441,790,177 Delay in Transport Acquisition procurement Infrastructure  \nprocess.  \nAnd Services \n\\| Total 7", "metadata": {"headings": [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}, [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}]], "page": 9, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,517,119,341", "metadata": {"headings": [{"headings_0": {"content": "2,517,119,341", "page": 9, "level": 2}}, {"headings_1": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}], "page": 9, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.5 \nLack of Appropriate Performance Indicators and Targets in the Work  \nPlans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 I advised the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the out-puts.  \nto liaise with MoFPED \nand Part A of the performance contract for Accounting Officers outlines the core National", "metadata": {"headings": [{"headings_0": {"content": "2,517,119,341", "page": 9, "level": 2}}, {"headings_1": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, [{"headings_0": {"content": "2,517,119,341", "page": 9, "level": 2}}, {"headings_1": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}], [{"headings_0": {"content": "2,517,119,341", "page": 9, "level": 2}}, {"headings_1": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}]], "page": 10, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], "page": 10, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performance requirements against which their performance should be Authority (NPA) to assessed in regard to achievement of planned results. This requires the customize PIAPS to Accounting Officer to be assessed on the extent to which annual key for Local performance indicators and targets are achieved for key projects and/or Governments. programs. I reviewed the approved work plan and sampled 06 outputs with a total of 29 activities. I noted the following; e 5 output with 24 activities had clear performance indicators and targets. e 01 output with 05 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1(C) Table showing performance indicators and targets No. of No of No. of No of Expenditure % of output activities in Activities activities Amount (UGX) Quant outputs s the outputs with without ificati sampl clear clear on of ed performa Performa outpu nce nce ts indicator indicator s and 5 and targets targets Fully 5 24 24 0 \u201c3,703,061,030 99% quantified outputs Outputs 1 5 0 5 54,512,00 1% not fully Total a N \u00a9 N a u 100% Without clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. The Accounting Officer explained that the Programme based budgeting (PBS) had undergone upgrades and some Programme Implementation Action Plans (PIAPs) and output indicators in the system were missing while many others were not matching to the programmes during preparation of the budget. I informed the Accounting Officer that the matter would be brought to the Category No. \\| No.of \\| of No of No of No of Expenditure of output activiti Activitie activitie activitie Amount (UGX) outputs s es in\\| s\\_ fully s s not assess the impleme partially impleme ed output impleme nted s nted Partially 6 29 6 0 3,757,573,030 implemen ted outputs Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. e Rehabilitation of 3 blocks of 8 classrooms with 2 offices at Lacaro primary school. Construction of a block of 5 stances drainable latrine Olaa Amirobo e primary school Construction of a block of 5 stances drainable latrine Muruli primary e school No payments were made for the supply and installation of irrigation", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}, [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}]], "page": 10, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], "page": 11, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.7 Delivery of Services from Implemented Activities I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I made the following observations: 1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG I reviewed two (2) activities with a total expenditure of UGX.43,149,000. There were no significant findings to report. 1.7.2 The service delivery under focus areas SS et Tee TE TER This has led to the delayed education service delivery and may also result into additional costs. e Construction of Amuru TC seed school. e Construction works for the seed ey eh it nee e I advised the Accounting Officer to engage the contractor to ensure construction works are completed school remained incomplete, as planned. which has affected the expected education service delivery. e The contractor was not on site by e I advised the Accounting Officer Engage the contractors to return the time of audit. The to the site to fast-track completion Construction is incomplete and by of works as per the work the time of audit the site looked as schedules through effective if it was abandoned. e Supply of medical equipment at Otwee HCIII Medical equipment were supplied however; I noted that some of the monitoring and supervision. \u00b0 I advised the Accounting Officer Engage the contractors to fast- track completion of works as per the work schedules through medical equipment were not yet in effective monitoring and use. supervision. This led to delayed service delivery. valent e Construction of Amuru seed e I advised the Accounting Officer secondary school Engage the contractors to fast- Inspections carried out on track completion of works as per 29/11/2023 revealed that some of the work schedules through the works were still ongoing and effective monitoring and remained incomplete supervision. This denies the intended beneficiaries the education and health services expected. 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\u00ae 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", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}, [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}]], "page": 11, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the supplementary funding was  \nrequested for by the Vote to fill the wage-underfunded gap and  \nplanned recruitment. The utilized wage was occasioned by delayed  \nrecruitment due to delayed clearance by MoPS.  \n2.2 Validation of employees on the entity payroll  \nThe District had 1,259 employees on the IPPS payroll of which 1,210 I  \nadvised the (96%) were fully verified and 49 (4%) did not show up.  \nAccounting Officer to regularly review the In addition, 40 individuals had not accessed the payroll by end of Municipal  \nCouncil June, 2023. These were captured as new records in my determination payroll to promptly of the District wage bill.  \nremove such employees and avoid continued loss to The following observations were made;  \ngovernment.  \nFor staff on transfer a) 1,210 (96%) employees appeared for the validation exercise and of service, I advised presented all the pre-requisite documents to confirm their the Accounting Officer existence and regularity of recruitment.  \nto initiate a process of transfer of salary b) A total of 49(4%) employees on the payroll did not appear for  \npayment to their new the validation and were categorized as follows;  \nduty stations,  \nI advised the i.  \n19 employees who did not appear for the headcount were Accounting Officer to accounted for by the Accounting Officer as being away for have the new records genuine reasons, which included study leave abroad, staff access the payroll.  \nwho had no National IDs at the time of validation.  \nii.  \n17 employees were confirmed to have exited the District due I also advised the to death, dismissal, abscondment, retirement, transfer of Accounting Officer to service, and those who are known to the Accounting Officer investigate  \nthe", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], "page": 13, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e The employees who were confirmed to have exited the  \nDistrict had either died, retired, absconded or had been  \ntransferred.  \ne The employees who did not come for validation and were  \nnot accounted for lacked proper appointment letters.  \nee  \n2.3 Inconsistencies in Employee Details  \nI advised the A total of 359 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that individual.  \nemployee records are duly updated and Inconsistent information undermines the integrity of the District\u2019s brought to the records and may complicate the employee service history and attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service.  \nspecified timeline for appropriate action. The Accounting Officer acknowledged the observation and explained  \nthat the process of updating the IPPS was ongoing and that lists  \nwould be displayed and staff shall present additional attachment.  \n2.4 Delayed deletion of employees from the payroll  \nThe Accounting I noted that UGX. 189,373,459 was paid to 41 staff who had either Officer should initiate been retired, transferred, absconded or died. These resulted into a process of deleting financial loss to government.  \nthese names from the payroll. For staff on The Accounting Officer acknowledged the observation and stated that transfer of service, recovery schedules would be made and that Pension Form NS 20B the Accounting Officer would be used to recover any excess payments occasioned by should initiate a delayed deletions.  \nprocess of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], "page": 14, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the DLG Staff Establishment I advised the Accounting Officer to Review of the establishment revealed; engage the District i. Out of 1,681 approved positions, 1,336 positions were filled Service Commission, leaving a gap of 345 vacant positions. the Ministry of Public ii. The entity did not have an approved and costed staff Service and MoFPED establishment for primary, secondary and tertiary institutions to have the vacant while the staff structure for health facilities issued by positions in the Ministry of Health was not incorporated into the district approved staff approved structure. establishment filled. I iii. Relatedly, the entity did not have a an updated staff list further advised the Accounting Officer to The Accounting Officer acknowledged the observation and attributed engage the Ministry the anomaly to delays in obtaining clearance from MoPS to recruit. He of Public Service to stated that critical positions would be filled as planned. develop and year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. 4.0 Accumulation of Receivables Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. I noted that the District had receivables of UGX.1,666,135,621 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. Receivables represent an idle asset that would otherwise be", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}, [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}]], "page": 14, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}], "page": 15, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue sensitizing Youth Interest Groups and women groups to recover the funds. \n5.0 Payables  \nI noted that the District had payables of UGX.2,063,896,788 as presented in the statements of financial position and disclosed in notes 27 of the financial statements. \nOTHER MATTER \nIn addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}]], "page": 15, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "statements;", "metadata": {"headings": [{"headings_0": {"content": "statements;", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.0 Implementation of Key Government Grants/Programmes  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "statements;", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nAmuru District budgeted and received UGX 401,113,319(100%) for the financial year 2022/23. Out of the UGX 401,113,319 received, the District spent UGX 392,597,741(98%) leading to un-utilized funds of UGX. 8,515,578. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category \n1  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}]], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "metadata": {"headings": [{"headings_0": {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PES SLO \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 16, "level": 8}}, {"headings_1": {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "page": 16, "level": 3}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 16, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 16, "level": 8}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub-Grant Construction of piped water scheme (UgIFT component)  \nat Pyela Trading Centre Lamogi Sub \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 \no The project designs for the piped water system were duly approved by the Ministry of Water and Environment.  \noe All the five water facilities were constructed after obtaining proof of land", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 16, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 16, "level": 8}}, [{"headings_0": {"content": "component)", "page": 16, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 16, "level": 8}}], [{"headings_0": {"content": "component)", "page": 16, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 16, "level": 8}}]], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ownership.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All the constructed projects had been recorded in the asset register  \no My review of procurement records and delivery notes revealed that, all 80 (100%) pipes bought for borehole works were u-PVC.  \no All the seven of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \n6.1.2 Areas of Improvement \n6.1.2.1 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \n\u00b0 Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}, [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}], [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}], [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}]], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 1}}], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \nAll DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \nAll boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 1}}], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \na) Non-Functionality of Exiting Water Facilities  \nI reviewed the annual water performance report and noted that 201 (32%) out \u00b0  \nof 635 existing water facilities were non functional as shown in the Appendix 2. Non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer acknowledged the observation and attributed the shortcoming to inadequate funding. \nCategory Number Percentage of \nPercentage \u201d Percentage of water required to be actually tested untested successful sources tested (b) (a-b) tests.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u  \n[1 Existing projects 384 120% jo 20% \u2014 0 \n\\| ng a nn] \\| \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the funds for water quality was returned to the treasury due to IFMS failure. \nRecommendation  \nI advised the Accounting Officer to engage with the MoFPED to revote the funds and roll over the activity to the subsequent financial year. \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT)", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}, [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nAmuru\\_ District budgeted and received UGX 1,419,489,109, to implement the programme. The following activities were undertaken; \n-  \nSN Activity Planned", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}, [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}], [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}], [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}]], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 1}}, {"headings_1": {"content": "Program", "page": 18, "level": 1}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "we \u2018Upgrade 2", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 1}}, {"headings_1": {"content": "Program", "page": 18, "level": 1}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SA Otwee NE HCIII set NR \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; \n6.2.1 Positive Observations \n6.2.2.1 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which three (3) UGIFT infrastructure projects worth UGX 5,537,269,454 were implemented. Details are in the table below; \nSN \nUGIFT Project nn  \nContract Amount UGX a  \n\\| Upgrade of Otwee HCIIT  \nTT STE ET TN I ~~ TT 500,000,000 \\| 1  \nConstruction of Amuru TC seed secondary school  \n3,268,535,454 Construction of Amuru seed school", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}, [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}]], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,768,734,000", "metadata": {"headings": [{"headings_0": {"content": "1,768,734,000", "page": 19, "level": 3}}, {"headings_1": {"content": "of", "page": 18, "level": 1}}], "page": 19, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,537,269,454", "metadata": {"headings": [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], "page": 19, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the process of land titling was underway and survey and mapping had already been conducted and the report was submitted to Gulu Regional M-Zone office for issue of deed plan. \nRecommendation  \nI advised the Accounting Officer to expedite the process of land title acquisition. \n6.3 Education Development Grant  \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 638,196,017 for the Rehabilitation of 3 blocks of 8 classrooms with 2 offices at Lacaro P/S, Construction of a block of 5 stances drainable latrine at Muruli and Construction of a block of 4 units staff House at Elegu Primary school. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n6.3.1 Positive observations \noe I noted that particular condition of contract clauses were included in the procurement process for all seven (07) Projects/programs worth UGX. 601,800,000 which could result in environment and social risks/impacts.  \no The ten (10) Projects/programs worth UGX. 637,801,800, contract managers were appointed from user groups or sector specialists.  \ne There was no unsupported expenditure under education development grant.  \no All the ten (10) Projects/programs worth UGX. 637,801,80 were reviewed and audited by the Internal auditor.  \no There were no cases of failure to implement monitoring and evaluation recommendations for all the projects implemented. \n6.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \na)  \nFunding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX. 638,196,017 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}, [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}]], "page": 19, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "5,537,269,454", "page": 19, "level": 3}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of UGX. 638,196,017 released, UGX. 466,683,269 had been spent by end of the year, resulting in an under absorption of UGX. 171,512,748 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "5,537,269,454", "page": 19, "level": 3}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m released Expenditure (UGX) Unspent (UGX) % of funds", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed  \n\\| 638,196,017 466,683,269 171,512,748 \\| 73.% \nThe Accounting Officer explained that the unspent amounts were for the projects that could not be completed because of delay in procurement, and the lack of capacity of the contractors. The projects have been rolled over for implementation in the current financial year.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with MoFPED to have the funds re- voted and the partially implemented projects should be rolled over for completion in the next financial year. In addition the Accounting Officer should strengthen supervision of the contractor to ensure that project completion is fast-tracked \n6.3.2.1 Inspection for service delivery under the Education Development Grant  \nI sampled six (6) projects with a total expenditure of UGX. 485,693,740 to ascertain \nContractor: arresters, some Bertllanz finishing not Engineering complete. Limited.  \nManagement Response  \nContract: \namount: UGX The Accounting  \n160,954,154 Officer explained  \nthat there was \\|;  \nAmount paid delay in IN.  \nto inspection procurement, and Eh bas  \ndate: UGX incompetent I \\|  \nfs 40,595,772 contractors. The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}]], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=y", "metadata": {"headings": [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project has been 8  \nrolled over for Hessen unse \nimplementation in the  \ncurrent \nfinancial year. \n6.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Amuru 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. \nAmuru District budgeted and received UGX 1,730,065,512 (100%) to implement the following activities. \nCategory Activity Planned Actual \nCapital Development (micro scale Installation of irrigation 65  \nirrigation equipment) equipment \\| ee Complementary services Training of farmers 65 \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n6.4.1 Positive observations \ne The Micro Scale Irrigation Grant funded capital development (micro scale irrigation equipment) (75%) and complementary services (25%) within the criteria. \n6.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n6.4.3 Budget performance  \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], "page": 22, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ce Out of the total program receipts of UGX. 1,730,065,512, UGX.995,727,645 (57.6%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.734,337,867(42.4%). Details are in the table below. Revised budget Warrants/ Total Variance % absorption Release expenditure (as per payment \\| ; = Quarter one - \\| Quarter two 90,158,000 Quarter three 143,735,545 \\| Total 1,730,065,512 1,730,065,512 The Accounting Officer explained that the unspent balance was for the co-funding where by the farmers had not yet made their contribution. Recommendation I advised the Accounting Officer to create more awareness through sensitization and train the farmers to ensure that farmers co-fund micro scale irrigation projects. 6.4.4 Unaccounted for funds Section 29 (1) of the Public Finance Management Regulations, 2016 requires all payments of public moneys to be vouched on payment vouchers, electronic or otherwise, prescribed by the Accountant General. In addition; Regulation 33(4) requires a payment voucher to be supported by the necessary supporting documents. It further provides that a payment voucher or approved electronic documentation which is incomplete because its supporting documents are missing 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 statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Amuru District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}]], "page": 22, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], "page": 23, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other 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, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}]], "page": 24, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], "page": 25, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o Their were no irregularities in the operation of the 10 sampled SACCO bank account. \nAll the 10 sampled SACCOs had a PDM member register/ updated PDM member oe \nregisters in line with the guidelines.  \nAll 20 beneficiaries in 10 parishes accessed loans from enterprise groups where oe \nthey were member. \n7.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n7.43 Planning and Budget Performance  \nI reviewed the Amuru District approved work plan and budget for PDM activities and noted the following. \n7.1.3.1 Alignment of the District Budgets to the PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the divisions and Municipal Council. \nFailure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the priorities of wards were submitted to sub counties, which were discussed in sub county budget conference and compilation was done and submitted to the planner for onward incorporation. However, on verification, these were not specific to the PDM.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}, [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}]], "page": 26, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "the", "page": 25, "level": 3}}], "page": 26, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \noe No funds were disbursed to any of the 58 SACCOs in the 1% Quarter yet UGX. 14,500,000,000 was expected per quarter.  \noe Only 54 out of the 58 SACCOs received PRF of UGX. 1,325,000,000 in the 2\u2122", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "the", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "the", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "the", "page": 25, "level": 3}}]], "page": 26, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter.", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e None of the 58 SACCOs received in the 3 Quarter.  \no 58 PDM SACCOs received a sum of UGX. Instead of UGX. 4,475,000,000 quarterly disbursements in the 4\u2018 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all SACCOs received all the disbursement for the previous quarters in the 4\" quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the \nmoney economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.3.3 Disbursement of Parish Revolving Fund (PRF) to the Households Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3  \n- \nFinancial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that by 30\" June 2023, none of the SACCOs had disbursed PRF to household beneficiaries as detailed in appendix 4(a) \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed the delay to disburse funds to the need to first \nguide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer \u00b0  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure  \nParish  \nI reviewed the operations of the PDC in the I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 28, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 28, "level": 1}}], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 sampled PDM SACCOS, and noted the Officer sensitize the PDCs Committees following;  \non the importance\u2019 of", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 28, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 28, "level": 1}}], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 28, "level": 3}}, {"headings_1": {"content": "Development", "page": 28, "level": 3}}], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "preparing action plans and e Did not prepare parish priorities and quarterly reports  \naction plans for the FY 2022/2023.  \nThere was no evidence availed to  \nconfirm that the PDCs prepared parish \nThe Accounting Officer explained that the  \nParish Development Committees did not  \nprepare parish priorities, action plans and  \nquarterly performance reports due to limited  \nfunding.  \nHLG  \nCore e I observed that the HLG Core  \nI advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 28, "level": 3}}, {"headings_1": {"content": "Development", "page": 28, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 28, "level": 3}}, {"headings_1": {"content": "Development", "page": 28, "level": 3}}]], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 29, "level": 3}}, {"headings_1": {"content": "(PDC)", "page": 28, "level": 3}}], "page": 29, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation team was not fully  \nOfficer to ensure that PDM Teams  \nconstituted as per the guideline as the  \nHLG core implementation District Production Officer and District  \nteam is fully constituted and Commercial Officer were in acting functional in the position. subsequent period. I further observed that there were no  \ne  \nquarterly performance reports prepared  \nas evidence of functionality.  \nFailure to fully constitute the Core  \nimplementation team negatively affects  \nmobilization, sensitization, data collection  \nand training of PDM enterprise groups and  \nSACCOs. In addition, failure to have a  \nfunctioning", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 29, "level": 3}}, {"headings_1": {"content": "(PDC)", "page": 28, "level": 3}}], "page": 29, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Board/Committees/Sub-", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], "page": 29, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that there was a general ban in recruitment this FY, the process of filling these positions substantively is underway. The vacant positions have been declared and a submission made to the District Service Commission. \n7.1.5 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \noe After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nSN Nature of training Observations  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}, [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}]], "page": 29, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Training of the ToTs e Although the Accounting Officer I advised the Accounting and Core PDM  \nindicated the training of trainers (Core Officer to ensure that ToT s", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation team) was carried are trained to facilitate the Teams at HLG level  \nout, I was not availed evidence to PDM implementation in the confirm that the training took place.  \ndistrict. \nFailure to train ToTs and core implementation team may lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer explained that the Training of Trainers(ToT) was conducted during the FY 2021/22 as per the PDM guidelines however, the training report was taken by IGG to facilitate their on-going investigation. \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}]], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training of Local  \nAn interview with the PDM focal point I advised the Accounting Experts  \nperson in the district revealed that Officer to ensure that ToTs training of local experts was carried are trained to facilitate PDM out for all the parishes however, no implementation in the evidence was availed to confirm his District.  \nresponse as all PDM documents for  \nthe previous financial year were taken  \nby IGG while carrying out PDM funds  \ninvestigations.  \nThe failure to conduct specified trainings  \nmay lead to inappropriate oversight by the  \nimplementation team, and misuse of PRF  \nby households and enterprise groups, as  \nwell as deter the socio-economic  \ntransformation aspirations.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the Training of Trainers(ToT) was conducted during the FY 2021/22 as per the PDM guidelines however, the training report was taken by IGG to facilitate their on-going investigation. \n7.1.6 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}]], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], "page": 31, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I made the following observations;  \nSN Nature of Observations  \nregistration  \nLicensing of PDM e I noted that all the 58 SACCOs were not I advised the SACCOs Under the  \nlicensed to take on the business of Accounting Officer to Microfinance  \nlending under Microfinance Institutions ensure that all Institutions Money  \nand Money Lenders Act as detailed in SACCOs are licenced Lenders Act  \nthe Appendix 4 (c).  \nunder Microfinance Irregularities in registration of PDM SACCOs Institutions and  \nand enterprise Groups could lead to loss of Money Lenders Act PRF due to funding illegitimate, SACCOs that 2016 in consultation do not meet minimum requirements for with the PDM operation, and extending loans to members secretariate.  \nof non-existent enterprise groups, and  \nineligible beneficiaries. In addition,  \nenforcement of recovery of PRF from  \nbeneficiaries by unlicensed PDM SACCOs  \nmay be legally challenged. \nThe Accounting Officer explained that there was an oversight on their side however, the process of licensing all the SACCOs under Microfinance Institutions and Money Lenders Act 2016 by consulting Uganda Micro Finance Regulatory Authority for guidance have started. \n7.1.7 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users W handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}]], "page": 31, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). I made the following observations; SN\\_] Activity Observations Recommendation 1\\} Wealth Ranking of \u00a2 All the 10 sampled parishes did not carry I advised the Accounting Households out wealth ranking during identification of Officer to follow up the subsistence households. Details in matter and ensure that the appendix 4(d). necessary gadgets are provided and data entered Failure to identify subsistence households using into the PDMIS. the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives The Accounting Officer explained that wealth ranking of households was carried out manually because the necessary gadgets for system generation have not yet been provided. N Selection and I advised the Accounting Implementation of e 10 parishes selected flagship projects that Officer to ensure that SACCO Prioritized/Flagship Projects were inconsistent with the LG selected Enterprise groups and priority commodities. beneficiaries select and . 62 out of 156 farmer implement prioritized enterprise/households implemented projects as specified in the projects that are not from the priority PDM pillar objectives and any commodity list. Details in appendix 4(e) deviations brought to the APPENDICES Appendix i(a): Performance of Local Revenue No \\| Source Approved Actual Variance Reasons for under/over L EEE Collections collection f \\| Tax Revenues \\| 61,000,000 35,175,901 Classification oversight Local \\| \\| Services Tax\\_ 25,824,099 ee =... \u201c15, enforcement 40,000,000 714,900 24,285,100 Poor", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}]], "page": 32, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "r | BeRHANEEEEN", "metadata": {"headings": [{"headings_0": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 30, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "821,177,221 ee 865,779 \\| Non-Tax Revenues  \n[Other Property income en BERGER  \n\\| \\| Dividends \n\\| Other  \nproperty income (disposal of assets)  \n\\|  \nSale of goods and services  \n41,912,664 -41,912, Budget oversight \n664  \nAdministrative fees and licenses \\|  \n245,957,000 196,818, 195 49,138,805 Se on collection  \n11 \\| Court -\u2014\u2014t seen fines and Penalties  \n\\|  \n12 Other fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 30, "level": 3}}, [{"headings_0": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 30, "level": 3}}], [{"headings_0": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 30, "level": 3}}]], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | a", "metadata": {"headings": [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 13 \\| Miscellaneous Revenue  \n9,855,820 855,820 oversight \\| \\|  \nTotal Revenue \n1,710,483,000 1,120,654,701 \\| 589,828,299; \\| \\| \nAppendix 1(b): Activities affected by the underutilization of warrants Programme \nActivities affected", "metadata": {"headings": [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}], [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}], [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}]], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by the under utilization", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}, {"headings_1": {"content": "| | a", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro- Agricultural and Services", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}, {"headings_1": {"content": "| | a", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\_ \\_  \nSupplies \\| \\_ \\_ \"13,358,606 \\| Fuel, Lubricants and Oils  \n4,676 General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}, {"headings_1": {"content": "| | a", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}, {"headings_1": {"content": "| | a", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,254,901", "metadata": {"headings": [{"headings_0": {"content": "25,254,901", "page": 33, "level": 3}}, {"headings_1": {"content": "by the under utilization", "page": 33, "level": 1}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Office Equipment - Acquisition  \n721,374,262 Other Buildings other than dwellings Acquisition  \n-  \n\\|  \nSmall Office Equipment  \n\\| Travel inland 800,105 Community Mobilization And Mindset Change  \nFuel, Lubricants and Oils \nDevelopment Plan Implementation", "metadata": {"headings": [{"headings_0": {"content": "25,254,901", "page": 33, "level": 3}}, {"headings_1": {"content": "by the under utilization", "page": 33, "level": 1}}, [{"headings_0": {"content": "25,254,901", "page": 33, "level": 3}}, {"headings_1": {"content": "by the under utilization", "page": 33, "level": 1}}]], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 34, "level": 4}}, {"headings_1": {"content": "25,254,901", "page": 33, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_.  \nGovernance And Security \nGeneral Staff Salaries 35,525,081. :  \nIncapacity, death benefits and funeral expenses", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 34, "level": 4}}, {"headings_1": {"content": "25,254,901", "page": 33, "level": 3}}, [{"headings_0": {"content": "ee", "page": 34, "level": 4}}, {"headings_1": {"content": "25,254,901", "page": 33, "level": 3}}]], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,007,000", "metadata": {"headings": [{"headings_0": {"content": "1,007,000", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 4}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Buildings and Structures", "metadata": {"headings": [{"headings_0": {"content": "1,007,000", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 4}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,697,647", "metadata": {"headings": [{"headings_0": {"content": "2,697,647", "page": 34, "level": 3}}, {"headings_1": {"content": "1,007,000", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Photocopying and Binding  \n3,000 \\|  \n9,  \nSmall Office Equipment  \n4,000 Travel inland 312,043 Welfare and Entertainment  \n;  \nAdvertising and Public Relations  \n66,500 Bank Charges and other Bank related costs", "metadata": {"headings": [{"headings_0": {"content": "2,697,647", "page": 34, "level": 3}}, {"headings_1": {"content": "1,007,000", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-2,171,267", "metadata": {"headings": [{"headings_0": {"content": "-2,171,267", "page": 34, "level": 3}}, {"headings_1": {"content": "2,697,647", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Discretionary Development Equalization Grant  \n439 Fuel, Lubricants and Oils  \n70,450 8,347,578 Incapacity benefits (Employees  \n118,000 rm oO oO", "metadata": {"headings": [{"headings_0": {"content": "-2,171,267", "page": 34, "level": 3}}, {"headings_1": {"content": "2,697,647", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "106,864", "metadata": {"headings": [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Machinery \n& Equipment Other than Transport Equipment \\| a w Maintenance - Transport Eq uipment  \n1,302 \n1 rm mr u oO Small Office Equipment  \n13,600 Staff Training oO iO co Systems Recurrent costs  \n500 \\_Travel inland 2,800 Welfare and Entertainment  \n9,000 Workshops, Meetings and Seminars  \n1,364 Advertising and Public Relations  \n148,446  \n\\| Allowances (Incl. Casuals, Temporary, sitting allowances  \n6,783,193 Beddings, Clothing, Footwear and related Services  \n1,979 Boards, Committees and Council Allowances  \n\\| 18,630,587 Consultancy Services 63,000 District Discretionary Development Equalization Grant  \n679,836 Ex-Gratia for Political leaders.  \n1,114,000 Fuel, Lubricants and Oils  \n2,885,977 General Staff Salaries 840,298,932 Incapacity, death benefits and funeral expenses  \n7,700 Information and Communication Technology Services.  \n531,300 Information and Communication Technology Supplies.  \n77,000 \nMaintenance - Buildings and Structures  \n147,561 Maintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}, [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}], [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}], [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}]], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,576,049", "metadata": {"headings": [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring and Supervision of capital work  \n3,520,945 Printing, Stationery, Photocopying and Binding  \n327,442 Small Office Equipment  \n25,300 \nHuman Capital Development \n\\| \\| \nee  \nIntegrated Transport Infrastructure And Services \nStaff Training 542,300 Travel inland 2,624,586 Welfare and Entertainment", "metadata": {"headings": [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}, [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}]], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ |", "metadata": {"headings": [{"headings_0": {"content": "[ |", "page": 35, "level": 3}}, {"headings_1": {"content": "5,576,049", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "631,000", "metadata": {"headings": [{"headings_0": {"content": "631,000", "page": 35, "level": 3}}, {"headings_1": {"content": "[ |", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014\\_\\_  \nAllowances (Incl. Casuals, Temporary, sitting allowances District Discretionary Development Equalization Grant", "metadata": {"headings": [{"headings_0": {"content": "631,000", "page": 35, "level": 3}}, {"headings_1": {"content": "[ |", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,600,000", "metadata": {"headings": [{"headings_0": {"content": "1,600,000", "page": 35, "level": 3}}, {"headings_1": {"content": "631,000", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fuel, Lubricants and Oils  \n28,000 General Staff Salaries 196,216,798 Information and Communication Technology Services.  \n2,000 Maintenance - Buildings and Structures  \n317,439 172 Maintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "1,600,000", "page": 35, "level": 3}}, {"headings_1": {"content": "631,000", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,383,950", "metadata": {"headings": [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}, {"headings_1": {"content": "1,600,000", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring and Supervision of capital work  \n5,000  \n\\|  \n\\|  \nSector Conditional Grant (Non-Wage  \nSector Development Grant  \n80,461,000 Travel inland 93,132,600 Workshops, Meetings and Seminars  \n106,300 Allowances (Incl. Casuals, Temporary, sitting allowances  \n20,000 Fuel, Lubricants and Oils  \n1,798,000 General Staff Salaries 111,580 Maintenance - Buildings and Structures  \n400,526  \nM a, = or oO > Do > a oO i + = ow > wn Oo oO A m a = oO 13 \u00ae = i  \n3,000  \n> Oo oO oO  \ni  \nProtective Gear 200,000 Roads and Bridges Acquisition  \n441,790,177 \\| -  \nSmall Office Equipment  \nN HO WIN Transfers to Government Institutions  \n\\_959,775 ee  \n\\|  \n\\|  \n\\| Natural Resources, Environment, Climate Change, Land And Water \\| Fuel, Lubricants and Oils  \n6,735,470 General Staff Salaries  \n\\|  \n1,568  \n\\|  \n\\|  \n\\|  \nMonitoring and Supervision of capital work  \n692 Do Other Structures - Acquisition 8,514,980 \\| oe \n>: Office Equipment 24,000 \\| Small  \n5,960 Travel inland 41,026 1 Water 291 a Public Sector Transformation  \nPension \na] Salary Arrears Budgeting 794", "metadata": {"headings": [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}, {"headings_1": {"content": "1,600,000", "page": 35, "level": 3}}, [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}, {"headings_1": {"content": "1,600,000", "page": 35, "level": 3}}], [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}, {"headings_1": {"content": "1,600,000", "page": 35, "level": 3}}]], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ees | Development", "metadata": {"headings": [{"headings_0": {"content": "ees | Development", "page": 36, "level": 1}}, {"headings_1": {"content": "1,383,950", "page": 35, "level": 3}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tourism \\| Maintenance", "metadata": {"headings": [{"headings_0": {"content": "ees | Development", "page": 36, "level": 1}}, {"headings_1": {"content": "1,383,950", "page": 35, "level": 3}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Transport Equipment Monitoring and Supervision of capital work", "metadata": {"headings": [{"headings_0": {"content": "ees | Development", "page": 36, "level": 1}}, {"headings_1": {"content": "1,383,950", "page": 35, "level": 3}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2,351,578", "metadata": {"headings": [{"headings_0": {"content": "2,351,578", "page": 36, "level": 8}}, {"headings_1": {"content": "ees | Development", "page": 36, "level": 1}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Printing, Stationery, Photocopying and Binding  \nSmall Office Equipment  \n3,000 1 \\\\ Total", "metadata": {"headings": [{"headings_0": {"content": "2,351,578", "page": 36, "level": 8}}, {"headings_1": {"content": "ees | Development", "page": 36, "level": 1}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gr ee eee", "metadata": {"headings": [{"headings_0": {"content": "gr ee eee", "page": 36, "level": 1}}, {"headings_1": {"content": "2,351,578", "page": 36, "level": 8}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Resse  \nfie \nAppendix 1(C): Out-puts without a \n\"N \\| Program", "metadata": {"headings": [{"headings_0": {"content": "gr ee eee", "page": 36, "level": 1}}, {"headings_1": {"content": "2,351,578", "page": 36, "level": 8}}, [{"headings_0": {"content": "gr ee eee", "page": 36, "level": 1}}, {"headings_1": {"content": "2,351,578", "page": 36, "level": 8}}], [{"headings_0": {"content": "gr ee eee", "page": 36, "level": 1}}, {"headings_1": {"content": "2,351,578", "page": 36, "level": 8}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o me Output Output \nropriate indicators and targets \nActivities  \nAudit comment on Audit comment on indicators targets \n\\| No number of transfers \n\u0131 \u201c01- AGRO- \\| \\| \"000004 010015", "metadata": {"headings": [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}, [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}], [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}], [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}], [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INDUSTRI", "metadata": {"headings": [{"headings_0": {"content": "| INDUSTRI", "page": 36, "level": 4}}, {"headings_1": {"content": "Budget Budget", "page": 36, "level": 2}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extension \nAdministrative costs to indicated in the budget workplan and the budget", "metadata": {"headings": [{"headings_0": {"content": "| INDUSTRI", "page": 36, "level": 4}}, {"headings_1": {"content": "Budget Budget", "page": 36, "level": 2}}, [{"headings_0": {"content": "| INDUSTRI", "page": 36, "level": 4}}, {"headings_1": {"content": "Budget Budget", "page": 36, "level": 2}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ne", "metadata": {"headings": [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "services  \nLLG Units for Parishes and the workplan \n\\| \nFormation of vetting  \nNo number of times the Targets not indicated in the committee and Election of activity to take place in  \nworkplan and the budget PDM Board Leaders by  \nthe budget and the  \nthe Technocrats and workplan  \n\\| District officials  \nTraining of Elected PDM  \nNo number of trainings Targets not indicated in the \\|  \nBoard Leaders under PDM indicated  \nworkplan and the budget Administration costs  \n\\|  \n\\| \nCollection of PDM  \nNo number of Targets not indicated in the Acknowledgement acknowledgement workplan and the budget \\|", "metadata": {"headings": [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}, [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}], [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}], [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RB", "metadata": {"headings": [{"headings_0": {"content": "RB", "page": 36, "level": 5}}, {"headings_1": {"content": "| ne", "page": 36, "level": 2}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Receipts from  \nreciepts to be collected \n\\| \nSubcounties and Town", "metadata": {"headings": [{"headings_0": {"content": "RB", "page": 36, "level": 5}}, {"headings_1": {"content": "| ne", "page": 36, "level": 2}}, [{"headings_0": {"content": "RB", "page": 36, "level": 5}}, {"headings_1": {"content": "| ne", "page": 36, "level": 2}}], [{"headings_0": {"content": "RB", "page": 36, "level": 5}}, {"headings_1": {"content": "| ne", "page": 36, "level": 2}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "le |", "metadata": {"headings": [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Councils for Second PDM i \\| Funds disbursement \n[ an \\| Targets Training of Higher  \nNo number of trainings  \nnot indicated in the \\|  \nLeaders of Farmers \\| indicated  \n\\| \\| Organisation Leaders by \nworkplan and the budget \nthe District Training Team  \n\\| under PDM \nAppendixi(d) Partially implemented out-puts  \nNo. Program  \nSub-program PIAP-Outs Budget Out- Total Out-put Total No Number of No of partially No of activities put \nexpenditure UGX activities fully  \nimplemented that were not  \nin the implemented activities implemented \\| output activities  \nT  \n\\_  \n\\| \n\\_\\_\\_  \n1 12-HUMAN CAPITAL \\| O1-  \n\\| \\| 0 \n1202010101- 320003 Assets 1,419,435,242 \\|  \nDEVELOPMENT Education,Sports Strengthen and Facilities  \nand skills Competence based Management", "metadata": {"headings": [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}, [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bal i", "metadata": {"headings": [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee \ntraining ie \n\\|  \n2 01-AGRO- 01-Institutional 01041101- 010015- 995,727,645 \\| INDUSTRIALIZATION Strengthening and Extension workers Extension  \nCoordination trained in entire services \nvalue chain focused \\| \n0\\} \\| \\| \\|  \nj", "metadata": {"headings": [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}, [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}], [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}], [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}], [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}]], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ' Development", "metadata": {"headings": [{"headings_0": {"content": "| ' Development", "page": 37, "level": 1}}, {"headings_1": {"content": "bal i", "page": 37, "level": 2}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 12-Human Capital 01- 1205010802-Basic 320157-Primary 466,683,269 8 3 0 Education,Sports Requirements and Education", "metadata": {"headings": [{"headings_0": {"content": "| ' Development", "page": 37, "level": 1}}, {"headings_1": {"content": "bal i", "page": 37, "level": 2}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and skills  \nMinimum standards Services \nmet by schools and \\| training institutions \n\\| > hl un \n\\_\\_\\|  \n4 01-Agro-Industrialization 01-Institutional 01041101- 010015- 54,512,000 5 5 0 0 i  \nStrengthening and Extension workers Extension  \n\\|  \nCoordination trained in entire services \n\\|  \nvalue chain focused", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}, [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}]], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "un", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "skills  \ni 5 09-Integrated Transport \\| 03-Transport 09040106- 260002-District 428,617,133 5 5 0 0 \\|  \n,  \n\\|  \n\\_ Infrastructure And Infrastructure and Community  \n\u201a \naccess \nUrban and Services \\| Services & feeder roads Community \\| Development constructed & Access Road i  \nmaintained to Maintenance \n\\| \\| facilitate market  \n\\| 3 \\| access  \n\\|  \noar  \n6 06 Natural Resources, \\| 03 Water 14040401- Budget 000006 Planning 392,597,741 4 4 0 0 Environment, Climate \\| Resources  \npririties aligned to  \nand Budgeting  \n\\|  \n1 Change, Land And Water Management budget plans services \n\\| \nTOTAL \n3,757,573,030 \\| 29 23 6 0 \nAppendix 2: Utilization of wage per department \nDepartment Name  \nApproved Supplementary \\| Revised Warrants Payments Unspent Budget UGX. UGX. \\| Budget UGX. UGX. UGX. Balance \n\\| Administration  \n2,531,794,355 145,800,000 2,677 594,355 2,677,594,355 1,851,569,186 826,025,169 \\| 144,000,000 \\| \\|  \nCommunity Based Services", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}, [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}]], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 144,000,000 144,000,000 108,474,919 35,525,081\\_ \\|  \n\\| Education 26,232,372 a", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\|\\_Finance\\_ \\_ ee \n\\| Health", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}, [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Internal Audit", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n5,994,895,127 213,600,000 5,808,495,127 5,/55,095,128 5,985,110,702 169,984,426 \\| \n\\|\\_ Natural Resources \n", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}, [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}], [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}], [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\_\\} 162,037,000 162,037,000 \\_\\|139,951220 (2.085,70 \\|", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 38, "level": 1}}, {"headings_1": {"content": "Internal Audit", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "140,400,000", "metadata": {"headings": [{"headings_0": {"content": "140,400,000", "page": 38, "level": 2}}, {"headings_1": {"content": "Planning", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\| \nProduction and Marketing 461,100,710", "metadata": {"headings": [{"headings_0": {"content": "140,400,000", "page": 38, "level": 2}}, {"headings_1": {"content": "Planning", "page": 38, "level": 1}}, [{"headings_0": {"content": "140,400,000", "page": 38, "level": 2}}, {"headings_1": {"content": "Planning", "page": 38, "level": 1}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "489,910", "metadata": {"headings": [{"headings_0": {"content": "489,910", "page": 38, "level": 2}}, {"headings_1": {"content": "140,400,000", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\_Roads and Engineering  \n99,924,000 \\_\\_\\_\\_\\_\\_\\_\\|99,924,000 \\_\\|99,924,000 \\|99,812,420 111,580 \\| Statutory bodies", "metadata": {"headings": [{"headings_0": {"content": "489,910", "page": 38, "level": 2}}, {"headings_1": {"content": "140,400,000", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[188,192,000 |- [=|", "metadata": {"headings": [{"headings_0": {"content": "[188,192,000 |- [=|", "page": 38, "level": 5}}, {"headings_1": {"content": "489,910", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "188,192,000 138,549,856 \\_\\|138,386,414 163,42 \\_\\_\\_\\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "[188,192,000 |- [=|", "page": 38, "level": 5}}, {"headings_1": {"content": "489,910", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "metadata": {"headings": [{"headings_0": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}, {"headings_1": {"content": "[188,192,000 |- [=|", "page": 38, "level": 5}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,012,639", "metadata": {"headings": [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Water 75,600,00 \\_\\_\\_\\_\\_\\_\\_\\_\\| 75,600,000  \n\\| Total er \\_\\_\\_\\| \\| 16,413,710,909  \n1,742,072,087 18,155,782,996 16,961,789,263 15,853,778,175 1,108,011,088 \\_\\| \nAppendix 2: Functionality of existing water sources \nType ofwaterfaclity sub County Population served. \\_  \n\\| \n\\| pAmuru fa >] Protected springs  \nBa ee Be", "metadata": {"headings": [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}, [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}], [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}], [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mg | sl", "metadata": {"headings": [{"headings_0": {"content": "mg | sl", "page": 38, "level": 1}}, {"headings_1": {"content": "25,012,639", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ne", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 38, "level": 1}}, {"headings_1": {"content": "mg | sl", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Atak \\| 2] \npAmury ft 8", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 38, "level": 1}}, {"headings_1": {"content": "mg | sl", "page": 38, "level": 1}}, [{"headings_0": {"content": "ne", "page": 38, "level": 1}}, {"headings_1": {"content": "mg | sl", "page": 38, "level": 1}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BR N", "metadata": {"headings": [{"headings_0": {"content": "BR N", "page": 38, "level": 3}}, {"headings_1": {"content": "ne", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Lamogi 5 12 10", "metadata": {"headings": [{"headings_0": {"content": "BR N", "page": 38, "level": 3}}, {"headings_1": {"content": "ne", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ce 4 6", "metadata": {"headings": [{"headings_0": {"content": "Ce 4 6", "page": 38, "level": 1}}, {"headings_1": {"content": "BR N", "page": 38, "level": 3}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAk \\| 0)", "metadata": {"headings": [{"headings_0": {"content": "Ce 4 6", "page": 38, "level": 1}}, {"headings_1": {"content": "BR N", "page": 38, "level": 3}}, [{"headings_0": {"content": "Ce 4 6", "page": 38, "level": 1}}, {"headings_1": {"content": "BR N", "page": 38, "level": 3}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nee er", "metadata": {"headings": [{"headings_0": {"content": "nee er", "page": 38, "level": 3}}, {"headings_1": {"content": "Ce 4 6", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \n\\_\\_3 Deep boreholes  \n\\_ \nm \u2014 88\\} \\_\\_\\_18", "metadata": {"headings": [{"headings_0": {"content": "nee er", "page": 38, "level": 3}}, {"headings_1": {"content": "Ce 4 6", "page": 38, "level": 1}}, [{"headings_0": {"content": "nee er", "page": 38, "level": 3}}, {"headings_1": {"content": "Ce 4 6", "page": 38, "level": 1}}], [{"headings_0": {"content": "nee er", "page": 38, "level": 3}}, {"headings_1": {"content": "Ce 4 6", "page": 38, "level": 1}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LS", "metadata": {"headings": [{"headings_0": {"content": "LS", "page": 39, "level": 1}}, {"headings_1": {"content": "nee er", "page": 38, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TS TS", "metadata": {"headings": [{"headings_0": {"content": "TS TS", "page": 39, "level": 3}}, {"headings_1": {"content": "LS", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a Io ea 7 \\| \n\\|  \noe \n4 Rain water tanks (volume less than 10m3)", "metadata": {"headings": [{"headings_0": {"content": "TS TS", "page": 39, "level": 3}}, {"headings_1": {"content": "LS", "page": 39, "level": 1}}, [{"headings_0": {"content": "TS TS", "page": 39, "level": 3}}, {"headings_1": {"content": "LS", "page": 39, "level": 1}}], [{"headings_0": {"content": "TS TS", "page": 39, "level": 3}}, {"headings_1": {"content": "LS", "page": 39, "level": 1}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Atem Amuru", "metadata": {"headings": [{"headings_0": {"content": "Atem Amuru", "page": 39, "level": 1}}, {"headings_1": {"content": "TS TS", "page": 39, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| 2]  \n1 \\|  \n\\| \nan ncn bh a", "metadata": {"headings": [{"headings_0": {"content": "Atem Amuru", "page": 39, "level": 1}}, {"headings_1": {"content": "TS TS", "page": 39, "level": 3}}, [{"headings_0": {"content": "Atem Amuru", "page": 39, "level": 1}}, {"headings_1": {"content": "TS TS", "page": 39, "level": 3}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| _ I", "metadata": {"headings": [{"headings_0": {"content": "| _ I", "page": 39, "level": 1}}, {"headings_1": {"content": "Atem Amuru", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 1}}, {"headings_1": {"content": "| _ I", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Atiak sn", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 1}}, {"headings_1": {"content": "| _ I", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IE |", "metadata": {"headings": [{"headings_0": {"content": "IE |", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 water tanks (volume more than 10m3", "metadata": {"headings": [{"headings_0": {"content": "IE |", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rain", "metadata": {"headings": [{"headings_0": {"content": "Rain", "page": 39, "level": 1}}, {"headings_1": {"content": "IE |", "page": 39, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ke", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 39, "level": 3}}, {"headings_1": {"content": "Rain", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae ae i. oY ge mr [gamed \u2014 11 \\| i \u2014 \\| Ak \\| 9 0l", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 39, "level": 3}}, {"headings_1": {"content": "Rain", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BIST een", "metadata": {"headings": [{"headings_0": {"content": "BIST een", "page": 39, "level": 1}}, {"headings_1": {"content": "ke", "page": 39, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix (3): Unaccounted for funds \nInvoice Invoice Description Number Date \nEFT / Payment Distributio Check \\| Date n Amount", "metadata": {"headings": [{"headings_0": {"content": "BIST een", "page": 39, "level": 1}}, {"headings_1": {"content": "ke", "page": 39, "level": 3}}, [{"headings_0": {"content": "BIST een", "page": 39, "level": 1}}, {"headings_1": {"content": "ke", "page": 39, "level": 3}}], [{"headings_0": {"content": "BIST een", "page": 39, "level": 1}}, {"headings_1": {"content": "ke", "page": 39, "level": 3}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUD/09/06 7/06/20 |", "metadata": {"headings": [{"headings_0": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}, {"headings_1": {"content": "BIST een", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 07/06/20 PAYMENT FOR ASSORTED STATIONERY FOR \n5912370 \\|  \n16/06/2023", "metadata": {"headings": [{"headings_0": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}, {"headings_1": {"content": "BIST een", "page": 39, "level": 1}}, [{"headings_0": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}, {"headings_1": {"content": "BIST een", "page": 39, "level": 1}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "metadata": {"headings": [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[2023 23 INTERNAL AUDIT  \nLTD \\| for  \nAUD/08/06 \\| \\|  \n\\_  \n07/06/20 PAYMENT FOR ASSORTED STATIONERY FOR  \n5912370 16/06/2023 1,410,000 RAMSGATE (U) Funds not accounted /2023 23 INTERNAL AUDIT  \nLTD for  \n\\|  \n\\| AUD/05/06 07/06/20 PAYMENT FOR PROVISION OF ICT SERVICES TO  \n\\|  \n[2023 23 \\| INTERNAL AUDIT \n5912370 16/06/2023 692,310 RAMSGATE (U) Funds not accounted LTD for  \n\\|  \n\u201a AUD/01/01 10/01/20 Payment for assorted stationery for Internal Audit  \n3457270 27/01/2023 1,590,000 RAMSGATE (U) \u2014 not accounted 1/2023 23 LTD ae AUD/04/06 \\| 07/06/20 \\| PURCHASE OF ASSORTED ICT CONSUMABLES FOR 5912370 \\| 16/06/2023 940,000  \nRAMSGATE (U) not accounted /2023  \n\\| LTD for \n23 \\| INTERNAL AUDIT  \nen  \n\\|  \n\\| un 02/12/20 Advance for purchase of small office equipement for 2533341 06/12/2022 500,000  \nGODFREY ACAYE  \nFunds not accounted 22 internal audit  \nfor  \n\\| 32711720 Facilitation conduct sensitisation of youth 2446133 01/12/2022 2,100,000 LUKUMOIO Funds accounted to on not \n[722 \\| 22 Parish Development Modeland other Government \\| \\| \\| programmes  \n\\|\\_  \n\\| se 08/06/20 facilitate meeting of , CBS/03/06  \nBeing payment to second \n\\| \n5912015 16/06/2023 790,000 ODONG WILLIAM \\|; Un accounted for funds [23 23 disability council.  \nGEORGE 821960  \n\\| \nCBS/11/10 11/10/20 \\|  \nFacilitation for inspection of child care institution 1506530 19/10/2022 800,000 LUKUMOI O  \nfunds not accounted [2022 22 and transportation of juvenile  \nRICHARD 992847 for  \nCBS/02/01 18/01/20 BEING FACILITATION TO SUPPORT JUVENILE  \n/2023 23 FROM GULU REMAND HOME TO AMURU  \nMAGISTRATE COURT  \n\\_ CBS/15/1/ 24/01/20 Payment to conduct monitoring og government \n\\|  \n\"23 programs by the district youth council executives \n3158430 19/01/2023 1,500,000 CHRISTABELLA Funds not accounted ADONG for \n\\|  \nLUKUMOI O  \nFunds not accounted RICHARD 992847 for  \n10/cbs/10/ 19/10/20 Refund for money spent during the cellebration of 1781702 01/11/2022 1,500,000 LUKUMOI O  \nFunds not accounted 22 22 international youth day that took place on 22nd,  \nSept, 2022 in Atiak Town Council in", "metadata": {"headings": [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CBS/18/06", "metadata": {"headings": [{"headings_0": {"content": "CBS/18/06", "page": 40, "level": 3}}, {"headings_1": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nFACILITATION FOR INSPECTION WORK PLACE IN \\| /2023 \\_\\_\\_23 AMURU DISTRICT  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "CBS/18/06", "page": 40, "level": 3}}, {"headings_1": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CBS/14/1/", "metadata": {"headings": [{"headings_0": {"content": "CBS/14/1/", "page": 40, "level": 3}}, {"headings_1": {"content": "CBS/18/06", "page": 40, "level": 3}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24/01/20 Payment to conduct inspection of child care \nRICHARD 992847 for \n1,470,000 ACHIROCAN Funds not accounted FANCY 821722 for  \n\\|  \n3438007 27/01/2023 1,166,000 LUKUMOI O  \nFunds not accounted 23  \n23 institutions in Amuru, Gulu and Kiryandongo  \n\\|  \n\\| CBS/10/5/ 31/05/20 Being payment to conduct the District youth council 5911281 16/06/2023 1,358,500 LUKUMOI O  \nFunds not accounted", "metadata": {"headings": [{"headings_0": {"content": "CBS/14/1/", "page": 40, "level": 3}}, {"headings_1": {"content": "CBS/18/06", "page": 40, "level": 3}}, [{"headings_0": {"content": "CBS/14/1/", "page": 40, "level": 3}}, {"headings_1": {"content": "CBS/18/06", "page": 40, "level": 3}}], [{"headings_0": {"content": "CBS/14/1/", "page": 40, "level": 3}}, {"headings_1": {"content": "CBS/18/06", "page": 40, "level": 3}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEER", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23 executivesmeeting in the multipurpose hall. CBS/02/09 30/09/20 PAYMENT FOR \n\\| \\_\\_ SENSITIZATION  \nOF YOUTH ON PDM \n1294074 \\| \n\\| \n\\|  \n06/10/2022 740,000 LUKUMOI O Funds not \naccounted \\|", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}, [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1/2022 22", "metadata": {"headings": [{"headings_0": {"content": "1/2022 22", "page": 40, "level": 2}}, {"headings_1": {"content": "BEER", "page": 40, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RICHARD 992847 for ol,", "metadata": {"headings": [{"headings_0": {"content": "1/2022 22", "page": 40, "level": 2}}, {"headings_1": {"content": "BEER", "page": 40, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspection", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 40, "level": 1}}, {"headings_1": {"content": "1/2022 22", "page": 40, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\|  \n: CBS/14/12 22/12/20 Payment to facilitate  \nof work places in 3137642 06/01/2023 1,000,000 ACHIROCAN Fuel worth 598,000 not \\|", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 40, "level": 1}}, {"headings_1": {"content": "1/2022 22", "page": 40, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| /22", "metadata": {"headings": [{"headings_0": {"content": "| /22", "page": 40, "level": 4}}, {"headings_1": {"content": "inspection", "page": 40, "level": 1}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22 the District espcially health and school facilities in  \nFANCY 821722 accounted for, Attach the district  \nsample report for the \n\\| CBS/13/1/ \\| 24/01/20 conduct  \nPayment to the district youth council  \n\\| 23  \nexecutive meeting in multi purpose hall in  \namuru \\|  \nDistrict HQs  \ncBS/11/12  \n/22", "metadata": {"headings": [{"headings_0": {"content": "| /22", "page": 40, "level": 4}}, {"headings_1": {"content": "inspection", "page": 40, "level": 1}}, [{"headings_0": {"content": "| /22", "page": 40, "level": 4}}, {"headings_1": {"content": "inspection", "page": 40, "level": 1}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cbs/07/5/2", "metadata": {"headings": [{"headings_0": {"content": "cbs/07/5/2", "page": 40, "level": 1}}, {"headings_1": {"content": "| /22", "page": 40, "level": 4}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "supervision of youth livelihood programme in Atiak, \ninspection  \n3438007 27/01/2023 1,399,800 LUKUMOI O  \nFunds not accounted RICHARD 992847 for \nfor  \n5633143 26/05/2023 1,350,000 LUKUMOI O  \nFunds not accounted RICHARD 992847 for  \nPabbo Amuru and Lamogi subcounties", "metadata": {"headings": [{"headings_0": {"content": "cbs/07/5/2", "page": 40, "level": 1}}, {"headings_1": {"content": "| /22", "page": 40, "level": 4}}, [{"headings_0": {"content": "cbs/07/5/2", "page": 40, "level": 1}}, {"headings_1": {"content": "| /22", "page": 40, "level": 4}}], [{"headings_0": {"content": "cbs/07/5/2", "page": 40, "level": 1}}, {"headings_1": {"content": "| /22", "page": 40, "level": 4}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ER ae.", "metadata": {"headings": [{"headings_0": {"content": "| ER ae.", "page": 40, "level": 3}}, {"headings_1": {"content": "cbs/07/5/2", "page": 40, "level": 1}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ET", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 40, "level": 3}}, {"headings_1": {"content": "| ER ae.", "page": 40, "level": 3}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4(a) Disbursement of Parish Revolving Fund (PRF) to the Households \na IN\\| Parish SACCOName  \nDate funds were received Date funds were disbursed", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 40, "level": 3}}, {"headings_1": {"content": "| ER ae.", "page": 40, "level": 3}}, [{"headings_0": {"content": "ET", "page": 40, "level": 3}}, {"headings_1": {"content": "| ER ae.", "page": 40, "level": 3}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remarks_ rks", "metadata": {"headings": [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Layik PDM \n\\| Layik ward-Pabbo \\_ TC  \n\u201c\\| 7 10/10/2022, 26/04/2023, \\| 7/07/2023,  \n14/09/2023, 14/10/2023 \\| \\|  \nfunds had been disbursed by No \n\\| \\| SACCO \\| 26/06/2023  \n30% June 2023 \n' 2 Luzira Luzira ward-Pabbo TC PDM 16/09/2022, 20/04/2023,", "metadata": {"headings": [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}, [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}], [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}], [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 41, "level": 1}}, {"headings_1": {"content": "Remarks_ rks", "page": 41, "level": 2}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7/07/2023, 11/09/2023, 13/09/2023,  \nNo funds had", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 41, "level": 1}}, {"headings_1": {"content": "Remarks_ rks", "page": 41, "level": 2}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "been", "metadata": {"headings": [{"headings_0": {"content": "been", "page": 41, "level": 2}}, {"headings_1": {"content": "| |", "page": 41, "level": 1}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "disbursed by \\| SACCO 30/06/2023 14/10/2023 30\" June 2023 \nee  \n\\| \n3 Palwong Palwong-Pabbo PDM SACCO 07/10/2022, 26/04/2023, 07/07/2023,", "metadata": {"headings": [{"headings_0": {"content": "been", "page": 41, "level": 2}}, {"headings_1": {"content": "| |", "page": 41, "level": 1}}, [{"headings_0": {"content": "been", "page": 41, "level": 2}}, {"headings_1": {"content": "| |", "page": 41, "level": 1}}], [{"headings_0": {"content": "been", "page": 41, "level": 2}}, {"headings_1": {"content": "| |", "page": 41, "level": 1}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "08/09/2023, 25/09/2023,", "metadata": {"headings": [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\|  \n26/06/2023, 30/06/2023 14/10/2023, 27/10/2023 \n; \n\\| \nNo funds had been  \ndisbursed by \\| \n30\u00b0 June 2023 \nB 4 Palema Palema-Lamogi PDM SACCO 10/10/2022, 26/04/2023,  \n. . \n7/07/2023, 29/09/2023, 30/09/2023 \\| \nNo funds had been disbursed by \n10612023, 300672023  \n30\" June 2023 \n\\_  \n\\|  \n\\| \n5 Coke Coke-Lamogi PDM SACCO 10/10/2022, 26/04/2023,  \n\\| \n\\|  \n7/07/2023, 29/09/2023  \nNo funds had been disbursed by i \\| \\| 27/06/2023, 30/06/2023 30\"  \nJune 2023 \nLi  \n: \n6 Amora Amora-Guruguru PDM SACCO 10/10/2022, 26/04/2023,  \n7/07/2023, 13/09/2023, 28/10/2023  \nNo funds had been disbursed by + \n27/06/2023  \n30\" June 2023 \\| Odur-Guruguru SACCO  \nPDM \n11/10/2022, 26/04/2023,  \n\\| 7/07/2023, 13/09/2023, 25/10/2023 No funds had been disbursed by", "metadata": {"headings": [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}, [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "29/06/2023, 30/06/2023", "metadata": {"headings": [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" June 2023 \n8 \\| Otwee \\| Otwee ward-  \n\\| \n\\| Amuru town 10/10/2022, 26/04/2023, 11/09/2023, \\| \n19/10/2023  \nNo funds had been disbursed", "metadata": {"headings": [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}], [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}], [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by _", "metadata": {"headings": [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ward council PDM SACCO 26/06/2023  \n\\| 30\" June 2023 9  \n. \nPawel \\| Pawel-Opara PDM SACCO 07/10/2022, 26/04/2023,  \n23/09/2023, 29/09/2023 B \nNo funds had been disbursed by \\| \n26/06/2023, 30/06/2023 \n\\| 30\" June 2023  \n10 \\| Lalem Lalem-Opara PDM SACCO  \n07/10/2022, 26/04/2023,  \n7/07/2023, 8/07/2023, 25/09/2023 No funds had been disbursed by \n26/06/2023, 30/06/2023  \n\\| 30\" June 2023 \nAppendix 4(b): Existence and functionality of the parish development committee \nParish name  \nDoes the  \nWere Did the PDC prepare Did the PDC prepare Were How much Was the \nmembership of the quarterly parish priorities and parish 5 year plan as quarterly  \nfunding was funding \nParish Development meetings action plans for the FY stipulated Annex 2 \\| performance received for adequateto \\| \ncommittee (PDC) held? 2022/2023 as per structure of the parish reports  \nthe PDC carry out \ninclude those  \nAnnex 1 format of plan ofthe  \nprepared? activities? PDC\u2019s \nstipulated in the parish priorities of the Governance and  \nactivities? \nguidelines?  \nGovernance and Administration pillar \nAdministration pillar operational manual, \n(Includes LC II  \noperational manual, Feb. 2022? \nChairperson, Parish  \nFeb. 2022? \nChief, Parish Chairperson of the women Council, \nParish Chairperson of the youth \nCouncil, Parish \n\\| \nChairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older \npersons executive \\| committee the \nparish or ward elected under sec.  \n\\| 25(4) of the National Council for older Persons Act, \nPARUBANGA 2 Yes. =  \n\\_  \n1  \nYes [No No No \n\\| 750,000 [No fm 2 [tujoRO Yes 750,000 No (3 SSS. ee 4 \\| KATATYER- \u2014  \nYes 750,000 No \\|  \n\\|5 Jam Yes Yes No No 750,000 (8 \\|opoK \\|  \nYes No No No 750,000", "metadata": {"headings": [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes Yes 0.00 | 750,000 = oO", "metadata": {"headings": [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018 \noo oO 750,000 zZ \u00b0 Yes Yes \u00b0 750,000 \u00b0 Yes Yes \\| 00 zZ \u00b0 = oO 750,000 zZ \u00b0 \\|  \nOR \n\u0131 11 OTICI Yes Yes  \n\\| oO 750,000 \n\\|  \n\u00b0o  \noO 12 Yes Yes No \\| No 750,000 No", "metadata": {"headings": [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}, [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}]], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAMOLA", "metadata": {"headings": [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \nas \\{ro = ee Mee 14 AMORA \\| Yes \\|Yes NON 750,000  \n\\|  \n15 \\| PARWACA nn  \n\\| \\| ae Yes u NG RDEREHE  \n16 LORIKOWO WARD Yes Yes NN 750,000 No  \n[a7 ceri = he a aaa RS = \n\\|  \n\\| \n(18 \\| GAYA \\|  \nes Yes No 750,000 No \n\\| N  \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}]], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yes", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 42, "level": 2}}, {"headings_1": {"content": "LAMOLA", "page": 42, "level": 3}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes  \n\\|  \n\\| Yes \u201cYes No\\_", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 42, "level": 2}}, {"headings_1": {"content": "LAMOLA", "page": 42, "level": 3}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[22 |", "metadata": {"headings": [{"headings_0": {"content": "[22 |", "page": 42, "level": 1}}, {"headings_1": {"content": "yes", "page": 42, "level": 2}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| AmovokoL wARD  \nYes \na - \\|", "metadata": {"headings": [{"headings_0": {"content": "[22 |", "page": 42, "level": 1}}, {"headings_1": {"content": "yes", "page": 42, "level": 2}}, [{"headings_0": {"content": "[22 |", "page": 42, "level": 1}}, {"headings_1": {"content": "yes", "page": 42, "level": 2}}]], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eee eee", "metadata": {"headings": [{"headings_0": {"content": "eee eee", "page": 42, "level": 3}}, {"headings_1": {"content": "[22 |", "page": 42, "level": 1}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KIBOGI WARD \\| No  \n\\| WARD\\_ \\|  \nBIBIA Yes Yes No No FRALADIMA WARD [Yes  \nNo 750,000 No \n\u2014 oS", "metadata": {"headings": [{"headings_0": {"content": "eee eee", "page": 42, "level": 3}}, {"headings_1": {"content": "[22 |", "page": 42, "level": 1}}, [{"headings_0": {"content": "eee eee", "page": 42, "level": 3}}, {"headings_1": {"content": "[22 |", "page": 42, "level": 1}}]], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "metadata": {"headings": [{"headings_0": {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "page": 43, "level": 8}}, {"headings_1": {"content": "eee eee", "page": 42, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[  \n28 PAWEL Yes Yes 2 \u00b0o \u0131  \n\\|  \n\" PABBO CENTRAL WARD", "metadata": {"headings": [{"headings_0": {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "page": 43, "level": 8}}, {"headings_1": {"content": "eee eee", "page": 42, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OLINGA", "metadata": {"headings": [{"headings_0": {"content": "OLINGA", "page": 43, "level": 2}}, {"headings_1": {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "page": 43, "level": 8}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\\_\\|  \n\\| \\| OTOROKUME- \\_ \\|  \n31 POGO PDM SACCO Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "OLINGA", "page": 43, "level": 2}}, {"headings_1": {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "page": 43, "level": 8}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "f o!o", "metadata": {"headings": [{"headings_0": {"content": "f o!o", "page": 43, "level": 3}}, {"headings_1": {"content": "OLINGA", "page": 43, "level": 2}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i NEN alu oo o1o oO!lo T 00", "metadata": {"headings": [{"headings_0": {"content": "i NEN alu oo o1o oO!lo T 00", "page": 43, "level": 2}}, {"headings_1": {"content": "f o!o", "page": 43, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No  \n32 [ OGWERA  \n\\|  \nIs No 750,000 TREE Yes No 34 \\| POGI \\|  \nWARD  \nYes", "metadata": {"headings": [{"headings_0": {"content": "i NEN alu oo o1o oO!lo T 00", "page": 43, "level": 2}}, {"headings_1": {"content": "f o!o", "page": 43, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[35", "metadata": {"headings": [{"headings_0": {"content": "[35", "page": 43, "level": 3}}, {"headings_1": {"content": "i NEN alu oo o1o oO!lo T 00", "page": 43, "level": 2}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PALWONG", "metadata": {"headings": [{"headings_0": {"content": "PALWONG", "page": 43, "level": 3}}, {"headings_1": {"content": "[35", "page": 43, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \nyes No No 136 KAL [No \\|  \nPABBO [Yes Yes. No No  \n[LUZIRA WARD: a No \\| LAYIK WARD  \nYes \n[Yes 000 [80  \n\"39 \\| AMOYOKOMA WARD  \nYes No No  \n\\| 40\\_\\| AGWAYUGI- LAMOGI PDM SACCO\\_\\| Yes  \n[Yes UN No 750,000 No 41 LACOR Yes Ives\\_\\_\\_\\_] No No No No \\| 42 \\_  \n\\| OMEE Yes Yes No  \n[43 LUKAT ee \\|  \n\\| a ee Zziz 44 LUJORO \\|", "metadata": {"headings": [{"headings_0": {"content": "PALWONG", "page": 43, "level": 3}}, {"headings_1": {"content": "[35", "page": 43, "level": 3}}, [{"headings_0": {"content": "PALWONG", "page": 43, "level": 3}}, {"headings_1": {"content": "[35", "page": 43, "level": 3}}]], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "clo", "metadata": {"headings": [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WARDPDMSACCO Yes  \n= \u00b0  \naz \u00b0\\|0\\|5 N un eS \u00a9 oO o  \n[45 [PUKUMG \\| id  \nYes < Om un  \n[46 PUPWONYA Yes Yes  \nN a \u00a9 oO So = So OKIDI Yes Yes No 750,000 No 48 PALUKERE [Yes < @ Ww  \n2 \u00b0  \n149 LALEM Yes oO YNinin , oO 2 oO zZ oO S u oC oO cs oO \n= \u00b0 N u oO oO oO [=\\} 2,212 0,00 \\|  \nOKUNGEDI- es Oio Zz Oo \n\\|  \n2 \u00b0  \nNS u oO Oo oO oO  \nsa pan. Yes Y  \nNo  \n['52 PAGAK- POM \\|  \nAMURU SACCO Ves  \n750,000  \n(53 \\| oDur- es Yes No  \nNo  \n[54 \\| Pamuca es [Yes No  \n750,000  \n[55 \\| 0BB0- [es ee Ea  \n56 PALEMA \u201cle eae narra  \nNo  \n[157 [Yes eee ea \nCOKE a ee gee", "metadata": {"headings": [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}, [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}], [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}], [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}]], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[se | KOLOLO", "metadata": {"headings": [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes [Yes 750,000 No \\| \nAppendix 4(c): Transfer of PRF to unlicensed SACCOs ~ \\|  \nVote Name Parish SACCO Name \n\\| \nWas the SACCO Remarks \nregistered  \nwith the \nmicro finance Money Lenders act \n11 \nAmuru DLG PARUBANGA  \nPARUBANGA-PABBO PDM SACCO. \\| \nAmuru LUJORO \\| LUJORO-LAYIMA  \nPDM SACCO \n\\| \nLABALA  \nLABALA-PABBO PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}, [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}]], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "metadata": {"headings": [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not registered with micro finance money lenders act 2016 SACCO not registered with micro finance money lenders act 2016 \\| \nAmuru DLG KATATYER- KATATYER-LAYIMA PDM SACCO  \n\\| \nNo  \nSACCO not registered with micro finance money lenders act 2016 \nAmuru DLG  \nALIT- LAYIMA PDM SACCO \n\\_\\_\\_\\| SACCO not registered with micro finance money lenders act 2016 \n\\|6 \\| \u2018OPOK- No  \nAmuru DLG  \nGURUGURU PDM SACCO  \nSACCO not registered with micro finance money lenders act 2016 \n[7\u00b0 \\| Amuru DLG \n\\| LAJALULA- PPMSACCO\u2014  \nLAKANG  \nSACCO not registered with micro finance money lenders act 2016 \n\\| \n8  \n\\| \n\\| \nAmuru DLG BANNA  \nBANNA- LAKANG PDM SACCO  \nSACCO not registered with micro finance money lenders act 2016 \n19  \nSACCO not registered with micro finance money lenders act 2016 \n10 \\| PAGORO PAGORO Amuru DLG", "metadata": {"headings": [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}]], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- PDM SACCO No  \nSACCO not registered with micro finance money lenders act 2016", "metadata": {"headings": [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "11  \n\\| \n: \nAmuru DLG  \nOTICI -GURUGURU PDM SACCO  \nSACCO not registered with micro finance money lenders act 2016 \n[12 Amuru DLG \\| LAMOLA  \nLAMOLA- GURUGURU PDM SACCO No  \nSACCO not registered with micro finance money lenders act 2016 \n\\_Amuru DLG \\| TORO  \nTORO -AMURU PDM SACCO \n\\|14\\_ \\| \\_\\_\\|  \nAmuruDLG AMORA  \nAMORA- GURUGURU PDM SACCO \n\\| \n[15 \\| Amuru DLG", "metadata": {"headings": [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}]], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|PARWACA |", "metadata": {"headings": [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PARWACA- ATIAK PDM SACCO \n\\| \n\\| No  \nSACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money lenders act 2016 \nNo  \nSACCO not registered with micro finance money lenders act 2016 \nAmuru DLG  \nLORIKOWO WARD- ELEGU TOWN  \nNo  \nSACCO not registered with micro finance money lenders act 2016 \n\\|  \n\\|  \nCOUNCIL PDM SACCO \n\\|17\\_ \\| L AmuruDLG \\| u \\| POGOPDPMSAcCO\\_ \\| \nCERI", "metadata": {"headings": [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}]], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ale 00", "metadata": {"headings": [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not registered with micro finance money lenders act 2016 \n\\| \n18 \\|  \nAmuru DLG  \nSACCO not registered with micro finance money lenders act 2016 \n19 muru DLG \\| PACILO \\_PACILO-ATIAKPDMSACCO\\_ No\\_-\u2014\\_\\| =< oO  \nSACCO registered with micro finance  \nnot  \nmoney \nlenders act 2016 \n2 \\| Amuru DLG \\| PAGIMORO WARD PAGIMORO WARD-ATIAK TOWN  \nNo  \nSACCO not registered with micro finance money lenders act 2016 \nCOUNCIL PDM SACCO a \n21 Amuru DLG OTWEE WARD OTWEE WARD- AMURU TOWN  \nNo \nCOUNCIL PDM SACCO  \n\\|  \nL \\\\ ; 22 \\| Amuru DLG AMOYOKOL WARD AMOYOKOL WARD- ATIAK TOWN No COUNCIL PDM SACCO  \nEN EEE \\|  \nL \n23 Amuru DLG PABUGA WARD PABUGA WARD- ATIAK TOWN  \nNo \n: \nCOUNCIL PDM SACCO \n24 \\| \\| KIBOGI \\_ Amuru DLG \n\\| \nWARD KIBOGI WARD- ATIAK TOWN No COUNCIL PDM SACCO \n\\| 25 \"\\| Amuru DLG BIBIA WARD  \nBIBIA WARD- ELEGU TOWN COUNCIL No \na PDM SACCO \nAmuru \nDLG KALADIMA WARD \\_  \nKALADIMA WARD- ELEGU TOWN \nL  \nCOUNCIL PDM SACCO \nan EEE \n[ae Amuru DLG \\| ATORO- LAKANG ATORO- LAKANG PDM SACOO  \nNo \n\\| 28 \\| Amuru DLG PAWEL \n\\| \nPAWEL- OPARA PDM SACCO \n\\_ \n/ 29 tone\" Amuru DLG PABBO CENTRAL PABBO CENTRAL WARD -PABBO  \nNo \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}, [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}]], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "te", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WARD \n\\| TOWN COUNCIL PDM SACCO \\|  \nEr \n12 \nSACCO not registered with micro finance money lenders act 2016 SACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money lenders act 2016 + \n\\| SACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money lenders act 2016 SACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money lenders act 2016 \n\\| SACCO not registered with micro finance lenders act 2016 money \nSACCO not registered with micro finance money lenders act 2016 \n\\| 30 \\_T Amuru  \nDLG OLINGA  \nOLINGA- POGO PDM SACCO  \nSACCO not registered with micro finance money lenders act 2016 \\|", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}, [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}]], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 31", "metadata": {"headings": [{"headings_0": {"content": "| 31", "page": 45, "level": 4}}, {"headings_1": {"content": "te", "page": 44, "level": 1}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amuru DLG \\_\\| OTOROKUME-  \nOTOROKUME- POGO PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "| 31", "page": 45, "level": 4}}, {"headings_1": {"content": "te", "page": 44, "level": 1}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "za", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 45, "level": 3}}, {"headings_1": {"content": "| 31", "page": 45, "level": 4}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not registered with micro finance money lenders act 2016 POGO PDM SACCO\\_\\|  \n32", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 45, "level": 3}}, {"headings_1": {"content": "| 31", "page": 45, "level": 4}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_| AmuruDLG", "metadata": {"headings": [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OGWERA \n\\| OGWERA-  \nPOGO PDM SACCO No  \nACCO not registered with micro finance money lenders act 2016 Amuru \\| RECKICEKE  \n\\| 33  \nDLG \nRECKICEKE- LAYIMA PDM SACCO = 0  \nSACCO not registered with micro finance money lenders act 2016 \\| \\| \\|  \n\\|  \n\\|  \n34 Amuru DLG POGI WARD  \nPOGI WARD-AMURU TOWN COUNCIL No  \nSACCO not registered with micro finance money lenders act 2016 \nE 35 Amuru DLG PALWONG PALWONG-PABBO PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}, [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}], [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}], [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO registered with micro finance lenders  \n\\| not money act 2016 \\| 36  \nAmuruDLG PABBOKAL \nPABBO KAL- PABBO PDM SACCO \\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\| SACCO not registered with micro finance money lenders act 2016 \\| \\| \\|  \n\\|  \n[No  \n37 \\| AmuruDLG LUZIRA WARD-  \nLUZIRA WARD &PABBO TOWN  \nSACCO not registered with micro finance money lenders act 2016 See \\|  \nCOUNCIL PDM SACCO \n38 Amuru DLG LAYIK WARD LAYIK WARD- PABBO TOWN COUNCIL  \nSACCO not registered with micro finance money lenders act 2016 PDM SACCO  \n\\|  \n\\|  \n39 Amuru DLG AMOYOKOMA AMOYOKOMA WARD- AMURU TOWN No  \nEid WARD COUNCIL PDM SACCO  \ntt  \n\\|  \n40 Amuru DLG AGWAYUGI- AGWAYUGI- LAMOGI PDM SACCO \nLAMOGI PDM", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_SACCO", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \ni \nSACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money lenders act 2016 \u0131 \n41 \\_Amuru DLG \\| LACOR  \nLACOR- LAMOGI PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}, [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| OMEE |", "metadata": {"headings": [{"headings_0": {"content": "| OMEE |", "page": 45, "level": 3}}, {"headings_1": {"content": "_SACCO", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| OMEE |", "page": 45, "level": 3}}, {"headings_1": {"content": "_SACCO", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "42 AmuruDLG", "metadata": {"headings": [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OMEE OPARA PDM SACCO  \n\\|  \n43 Amuru DLG LUKAI  \nLUKAI- OPARA PDM SACCO  \n\\|  \n\\|  \n\\|  \n44 Amuru DLG LUJORO WARD LUJORO WARD- AMURU TOWN \n\\| \\| PDM SACCO COUNCIL PDM SACCO\\_  \n\\|  \n\\| 45 Amuru DLG PUKUMU  \nPUKUMU OPARA PDM SACCO \\| \nSACCO not registered with micro finance money lenders act 2016 No SACCO not registered with micro finance money lenders act 2016 [No SACCO not registered with micro finance money lenders act 2016 No  \nSACCO not registered with micro finance money lenders act 2016 \nNo  \nSACCO not registered with micro finance money lenders act 2016 \\|  \n46 Amuru DLG  \nPUPWONYA- ATIAK PDM SACCO  \nNo  \nSACCO not registered with micro finance money lenders act 2016 \\|  \n\\|  \n\\| Amuru DLG OKIDI  \nOKIDIATIAKPDMSACCO  \n= oO  \nSACCO not registered with micro finance money lenders act 2016 \\| PAAUKEREEE \\_\\_\\_\\|\u201e  \nAmuru DLG  \nPALUKERE- OPARA PDM SACCO \nU. [No  \nSACCO not registered with micro finance money lenders act 2016", "metadata": {"headings": [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}, [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}], [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}], [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}], [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \\|  \nNo \n\\| SACCO not registered with micro finance money lenders act 2016 \\|  \n\\| \n\\|  \n50 Amuru DLG  \nOKUNGEDI- AMURU PDM SACCO \nNo \\| SACCO not registered with micro finance money lenders act 2016", "metadata": {"headings": [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}], [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}], [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 51 Amuru DLG AYILA -", "metadata": {"headings": [{"headings_0": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}, {"headings_1": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AYILA -GURUGURU PDM SACCO o  \nSACCO not registered with micro finance lenders 2016 money \nact \\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}, {"headings_1": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, [{"headings_0": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}, {"headings_1": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\_\\_\\|  \n52 Amuru PAGAK- AMURU PAGAK- AMURU PDM SACCO  \nSACCO not registered with micro finance money lenders act 2016 PDM SACCO  \n53 AmuruDLG ODUR-  \nODUR-GURUGURU PDM SACCO  \n\\| \nSACCO not registered with micro finance money lenders act 2016 54 Amuru DLG PAMUCA  \nPAMUCA- AMURU PDM SACCO\\_  \nSACCO not registered with micro finance money lenders act 2016 \u201aAn  \n\\|  \n\\_\\_\\| \\|  \n55 Amuru DLG \\| OBBO-  \nOBBO- LAMOGI PDM SACCO  \noO \nS ACCO not registered with micro finance money lenders act 2016  \n\\|  \n56 \\| Amuru DLG PALEMA  \nPALEMA- LAMOGI PDM SACCO  \nNo  \nS ACCO not registered with micro finance money lenders act 2016 a a 5  \nae ro ve \u201d  \n4 \nu 57 \\| Amuru DLG  \nCOKE- LAMOGI PDM SACCO  \n\u00b0 \nSACCO not registered with micro finance money lenders act 2016 58 \\|NO \\| \nAmuru \\| KOLOLO \\|  \nDLG  \nKOLOLO- LAKANG PDM SACCO  \nS SACCO not registered with micro finance money lenders act 2016 \n13 \nA endix 4(d): Failure to carry out wealth ranking of households  \n;  \nSN \\| Vote \\| Parish Was wealth No. of No. of  \nRemarks Name Name ranking villages \\| villages were  \n\\| carried out wealth  \nat parish ranking was \nBF ee Amuru DLG Layik No  \n3  \n0  \nWealth ranking was not carried out at parish level 2 Amuru DLG \\|  \n\\| Luzira  \nWealth", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}, [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 46, "level": 1}}, {"headings_1": {"content": "DLG", "page": 45, "level": 8}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was not carried out at parish level Bw . \\| Amuru DLG \\| Palwong No  \n(8 \\{0 Wealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 46, "level": 1}}, {"headings_1": {"content": "DLG", "page": 45, "level": 8}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}, {"headings_1": {"content": "ranking", "page": 46, "level": 1}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15. \\| AmuruDLG \\| Coke wi", "metadata": {"headings": [{"headings_0": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}, {"headings_1": {"content": "ranking", "page": 46, "level": 1}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}, {"headings_1": {"content": "ranking", "page": 46, "level": 1}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Te", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}, {"headings_1": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}, {"headings_1": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\| AmuruDLG \\| No  \nWealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}, {"headings_1": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}, {"headings_1": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'9.", "metadata": {"headings": [{"headings_0": {"content": "'9.", "page": 46, "level": 3}}, {"headings_1": {"content": "Te", "page": 46, "level": 4}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amuru DLG \\|", "metadata": {"headings": [{"headings_0": {"content": "'9.", "page": 46, "level": 3}}, {"headings_1": {"content": "Te", "page": 46, "level": 4}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 {0 Wealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "vr \\| Anno \\|  \n\u2014 \u2014 \\| Wealth ranking was not carried out at parish level Baer WE u RIEF \\| \nVote Paris Name of SACCO List of flagship projects per SACCO Nam h  \ne Nam  \ne  \n\\|  \n\\| \nh \nAre the Number of How many How How flagshi PDM enterprises many many p enterprises are of the of the project \n\\|  \nimplementi enterp farmin s ng flagship rises g consist projects are enterp ent farmin rises with i g are the \\| enterp from \\| priority rises the ' \n\\|  \n\\|  \n\\| commo priorit \\\\ dities y \\| selecte comm \n14", "metadata": {"headings": [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}, [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}]], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}