{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\" JUNE, 2023 \nORT, G IA AL", "metadata": {"headings": [[], []], "page": 1, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nnt  \nj", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rer)", "metadata": {"headings": [{"headings_0": {"content": "rer)", "page": 2, "level": 1}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "L\\_\\_  \n-7 \nList of Acronyms \nAcronym \\| Meaning  \nDLG \\_\\_\\_, Municipal council Local Government  \n\\| GoU \\| Government of Uganda  \nHCMS Human Capital Management System Technology  \nICT \\| Information and Communication Institutions \\_ \\_INTOSAT International Organization of Supreme Audit  \n\\| \\| Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "rer)", "page": 2, "level": 1}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "rer)", "page": 2, "level": 1}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "rer)", "page": 2, "level": 1}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 8}}, {"headings_1": {"content": "rer)", "page": 2, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 8}}, {"headings_1": {"content": "rer)", "page": 2, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- International Standards of Supreme Audit Institutions Manual, LGFAM \\_ Local Financial Accounting. 2007 \\| Government and  \n\\| Financial and Manual, 2007 LGFAR Local Government Accounting LGPPDA \\_ \\_\\| Local Government Procurement", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 8}}, {"headings_1": {"content": "rer)", "page": 2, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "a Public and Disposal Authority  \n\\_ LLG Lower \\| Local Governments  \n[LR Local Revenue 00000000000 \\_ Ministries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 8}}, {"headings_1": {"content": "rer)", "page": 2, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_MDAs_", "metadata": {"headings": [{"headings_0": {"content": "_MDAs_", "page": 4, "level": 8}}, {"headings_1": {"content": "IPPS", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of \\|", "metadata": {"headings": [{"headings_0": {"content": "_MDAs_", "page": 4, "level": 8}}, {"headings_1": {"content": "IPPS", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoES", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 4, "level": 8}}, {"headings_1": {"content": "_MDAs_", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Ministry Education Planning \\_", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 4, "level": 8}}, {"headings_1": {"content": "_MDAs_", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 4, "level": 8}}, {"headings_1": {"content": "MoES", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and Economic Development \\_ \\_  \n\\| Ministry Finance,", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 4, "level": 8}}, {"headings_1": {"content": "MoES", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 8}}, {"headings_1": {"content": "of", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoGLSD_", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development  \n\\_  \nMoLG Ministry\\_of Local Government  \n\u2014\\_  \n\\\\NAA \\| National Audit Act  \n\\| NTR \\_Non-Tax Revenue  \n\\_\\| Office of the Auditor General  \n\\| OAG  \nPBS \\_ Program Budgeting System  \n\\_  \n\\\\PCA \u2014\\_\\_ Payroll Consults Africa  \nPDMS Payroll Deduction Management System  \n\\_  \n\\| PDU \\| Procurement & Disposal Unit  \n. \nPFMA\\_ il Finance A At \n\\_ Public \u2018Management \\| \n\\| \nPublic Finance Management Regulations Assets ne PFMR\\_\\_  \n\\| PPDA  \nPublic Procurement & Disposal of Public.  \nPS/: ST \\_\\_\\_\\|  \n\\_\\_\\_\\_\\| Permanent Secretary / Secretary to Treasury  \n\\_  \n\\| Treasury Single", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}, [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}]], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TSA.", "metadata": {"headings": [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Account  \n\u0131TSSA\\_\\_\\_\\_\\_\\_\\_\\_\\| Treasury Sub Single Account  \nnern \\_UBA \\_Uganda Banker's Association  \n00 \n. \n\\\\UCF \ncei Uganda Consolidated \nFund  \n\\_ UCLA \\| Uganda Consumer \nand Lender's \\_ Assoc tion \n\\| \n\\| UgIFT \\| \nnn  \n\\| \\_ Uganda F \n\\| Intergovernmental Fiscal Transfers Program for \\|", "metadata": {"headings": [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}, [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}]], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA.", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| USMID \\_ Uganda to \nSupport", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA.", "page": 4, "level": 2}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA.", "page": 4, "level": 2}}]], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Municipal infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Municipal infrastructure", "page": 4, "level": 1}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development _ oo", "metadata": {"headings": [{"headings_0": {"content": "Development _ oo", "page": 4, "level": 1}}, {"headings_1": {"content": "Municipal infrastructure", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ \nnn UWEP 2 Uganda Empowerment Project  \nWomen  \n\\_\\_  \nL BEDIENEN \\|", "metadata": {"headings": [{"headings_0": {"content": "Development _ oo", "page": 4, "level": 1}}, {"headings_1": {"content": "Municipal infrastructure", "page": 4, "level": 1}}, [{"headings_0": {"content": "Development _ oo", "page": 4, "level": 1}}, {"headings_1": {"content": "Municipal infrastructure", "page": 4, "level": 1}}]], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "'YLP Youthlivelihood Pogam", "metadata": {"headings": [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Bugiri Municipal Council, 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 Bugiri Municipal Council 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": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}, [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}]], "page": 5, "document_name": "Bugiri 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. Iam independent of the Bugiri Municipal Council in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Bugiri Municipal Council to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable Municipal Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the Municipality had a budget of UGX 6,423,409,883 out of which UGX. 5,606,469,303 was warranted as shown below; \nSn Details Budget Warrants \\| % age UGX UGX \\|  \n\\|  \n1 Recurrent 3,770,041,000 3,770,041,000 \\| 100%  \n(Wage)  \n2 Recurrent (Non- 2,161,929,880 1,609,751,115 \\| 100% \\|", "metadata": {"headings": [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}, [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}]], "page": 5, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tan wage", "metadata": {"headings": [{"headings_0": {"content": "Tan wage", "page": 6, "level": 6}}, {"headings_1": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}], "page": 6, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 \n\\+ 491,439,003 \\| 471,438,952 \\| 100% Total \n6,423,409,883 \\| 5,606,469,303 \\| 99.99%", "metadata": {"headings": [{"headings_0": {"content": "Tan wage", "page": 6, "level": 6}}, {"headings_1": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, [{"headings_0": {"content": "Tan wage", "page": 6, "level": 6}}, {"headings_1": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}], [{"headings_0": {"content": "Tan wage", "page": 6, "level": 6}}, {"headings_1": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}]], "page": 6, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], "page": 6, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "below; \nTable showing expenditure on activities/outputs sampled for review \nDetails Actual Cumulative Cumulative expenditure Actual % age out of (UGX) expenditure total warrants \\_\\|  \nWage expenditure 3,305,704,060 3,305,704,060 58.9% PDM 4,002,000 3,309,706,060 59% Education Development 112,895,000 3,422,601,060 61% Grant  \nDDEG 164,771,859 3,587,372,919 63.9% Municipal council, Urban 283,584,632 3,870,957,551 69% and Community Access  \nRoad Maintenance  \nPrimary Health care 219,241,753 4,090,199,304 72.9% services  \nFinance and Accounting 56,260,875 4,146,460,179 73.9% \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation \nRevenue Performance  \nThe Accounting 1.1 Performance of Local Revenue  \nOfficer should \nAccording to the approved budget, the MC planned to collect devise strategies to Local revenue of UGX. 263,410,000, however; by the end of the ensure  \nthat \nyear, only UGX.99,789,500 had been collected representing 38% budgeted revenue performance. Appendix 1.  \nis fully collected. \nNo Source Approved ] Actual Variance budget  \nCollections  \n1 Taxes 18,410,000 \\| 18,410,000 0  \n2 Non-Tax 245,000,000 \\| 81,379,500 163,620,500 Revenues  \n\\| Total  \n263,410,000 \\| 99,789,500 163,620,500 \nUnder collection of local revenue limited the Municipality's resources and ability to execute the year\u2019s planned activities. \nI noted that the outputs funded by locally raised revenues were not identified in the entity\u2019s approved work plan; I hence couldn't identify the activities that were partially/un -implemented as a result. \nThe Accounting Officer attributed the underperformance to;  \ne The valuation exercise of properties that took a substantial period of time to be completed and disrupted the collection efforts,  \ne Non- receipt of Local service tax from Bugiri DLG and negative attitude of Tax payers. \nThe Accounting Officer explained that the district is undertaking vigorous revenue mobilization strategies such as sensitization timely issuance of demand notices and sealing of some businesses to enhance Local revenue collections. \n1.2 Performance of GOU warrants  \nThe Accounting Officer should liaise The MC had an approved budget of UGX.6,423,409,883 from the  \nwith MoFPED, and various programmes out of which UGX.5,506,679,803 was  \nOther agencies to warranted resulting in a\\_ shortfall of UGX.916,730,080  \nensure that all representing 86% performance.  \nbudgeted funds are released.  \nThe performance of warrants from each of the programmes from \ne Development Plan Implementation. \nThe Accounting Officer explained that the responsibility for release of funds lies with the MoFPED for which the Municipal Council has no control.", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}, [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}]], "page": 6, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.3 Utilization of Warrants  \nOut of the total warrants of UGX.5,606,469,303 availed during The  \nAccounting the year, UGX.5,273,304,591 was utilized by the entity resulting Officer  \nshould in un-utilized warrants of UGX.333,164,712 representing explain the general utilization of 94% as detailed in Appendix 4.  \nunder-utilisation of warrants and the Included in the appendix is an unusual case of expenditure worth particular case of UGX. 328,315,056 in excess of the warranted amount under expenditure  \nin \u2018Integrated Transport Infrastructure and Services\u2019.  \nexcess of warrants under \u2018Integrated The warrants that were not utilized were meant for the activities Transport  \nthat were partially or not implemented at all as detailed in Infrastructure and Appendix 5 Services\u2019. \nAs a result of failure to utilise warrants;  \ne There was a heavy workload on existing staff since the entity didn\u2019t recruit and maintain enough staff to fully absorb the wage bill. This subsequently affected service delivery; and  \ne The livelihoods of staff and pensioners were affected by salary and pension underpayments. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}, [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}]], "page": 8, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lack of Appropriate Performance Indicators and Targets  \nin the Work Plans  \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall Officer  \nshould indicate the key performance indicators to be used to gauge the ensure that going out-puts. forward proper guidance shall be Part A of the performance contract for Accounting Officers sought from the outlines the core performance requirements against which their MoFPED to ensure performance should be assessed in regard to achievement of that the indicators planned results. This requires the Accounting Officer to be and targets are assessed on the extent to which annual key performance clearly set. indicators and targets are achieved for key projects and/or  \nprograms. \nI reviewed the approved work plan and sampled 10 outputs with a total of 10 activities. I noted the following; \nCategory of No. of No of No.of No of Expendi % outputs outputs activities Activi activitie ture Quantifi sampled in the ties s Amount cation outputs with without (UGX) of clear clear outputs perfo perform  \nrman ance  \nce \nindicato  \nindica rs and  \ntors targets  \nand  \ntarge  \nts  \n\\|  \nFully 4 4 4 0 0.594 52% quantified", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}, [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}]], "page": 8, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 9, "level": 9}}, {"headings_1": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}], "page": 9, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Substantially 0 0 0 0 0 quantified  \nOutputs  \nOutputs not 6 6 0 6 0.548 48% fully", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 9, "level": 9}}, {"headings_1": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}], "page": 9, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], "page": 9, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 10 10 4 6 1.142 100% \\| \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was due to the fact that the performance indicators and targets were aggregated in the system set up. \n1.5 Implementation of outputs  \nThe Accounting I assessed the implementation of four (04) outputs with four (04) Officer  \nshould activities worth UGX.594,324,760 and noted that;  \nensure that planned outputs are fully e Two (02) outputs with two (02) activities and expenditure implemented. worth UGX.318,822,132 were fully implemented. \ne Two (02) outputs with two (02) activities worth UGX.275,502,628 were partially implemented. Out of the two (02) activities, the entity partially implemented all. \ne There were no unimplemented outputs. \nTable showing performance indicators and targets Catego No. No of No. of No of No of Expend ry of of activ Activitie activitie activitie iture outputs outp ities s fully \\|s s not Amoun uts in implem partially implem t (UGX) asses the ented implem ented  \nsed outp ented \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not fully attained. For example, efforts aimed at ensuring health centres are provided with all the 41 essential medicines was only", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}, [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}]], "page": 9, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented partially.", "metadata": {"headings": [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], "page": 10, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Refer to Appendix 7 for details. \nThe Accounting Officer did not provide a response to the anomaly.  \n- \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBugiri MC had a wage budget of UGX.3,686,465,138, out of which UGX.3,686,465, 138 was utilised for the period under review. Below is a summary of the key findings from the special audit; \n[No Observation Recommendation 2.1 Utilization of the Wage Budget  \nThe Accounting The MC had an approved wage budget of UGX.2,870,099,680, and Should ensure that obtained supplementary funding of UGX.899,941,120 resulting into a funds for recruitment revised wage budget of UGX.3,770,041,100 which was all warranted \nare rolled over to the next financial year and Out of the total warrants, UGX.3,305,704,060 was utilized by the MC the  \nrecruitment resulting in un-utilized warrants of UGX.464,337,040 representing Process concluded. utilization of 87% as summarized in the table below and detailed in  \nAppendix 8. \n2.2 Validation of employees on the entity payroll  \nThe Accounting The Municipal council had 257 employees on the IPPS payroll of Officer should; which 254 (99%) were fully verified, 1 (0.2%) not verified, and  \n02 (0.8%) did not show up.  \nEngage the concerned  \nIn addition, 11 individuals had not accessed the payroll by end  \nService  \nof June, 2023. These were captured as new records in my  \nCommissions determination of the Municipal council wage bill.  \nand obtain minute extracts The summary of the validation exercise is shown in the table  \nof the partially", "metadata": {"headings": [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}, [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}]], "page": 10, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 11, "level": 3}}, {"headings_1": {"content": "implemented partially.", "page": 10, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "verified", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 11, "level": 3}}, {"headings_1": {"content": "implemented partially.", "page": 10, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "employees", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details  \nNo. of Annual base (UGX) within an Individ appropriate time uals  \nNumber of staff as per the payroll (June 257 3,686,465,138 \nframe for the", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}]], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023. validation of the \\|  \nValidated as follows;  \nemployees by Total number of staff verified 254 3,446,661,096 Ministry of (complete/fully verified) (A)  \nPublic Service. Partially verified(individuals whose 0 0  \ninformation availed at the physical  \nverification did not fulfil all the", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "For the case of requirements) (B) staff who Not verified (appeared for validation 1  \nbut not verified) (C)  \nThe total number of individuals who did 2  \nnot appear for headcount (no-shows) \n26,400,000 appeared for the headcount but 16,867,020  \nwere not (D) (Accounted for and not accounted", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}]], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "verified,", "metadata": {"headings": [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for) regularly review \\| Subtotal (A+B+C+D)=E 257 3,489,928,116  \nEmployees who appeared for head 11 209,179,068 the entity count but were not on payroll-New", "metadata": {"headings": [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll to ensure records (F) prompt removal \\| Overall total covered (E+F)\\*\\* 266 3,682,240,164 of such employees and avoid continued The following observations were made;  \nloss to government. In a) Out of 254 (99%) employees appeared for the validation  \naddition, the exercise and presented all the pre-requisite documents to cases  \nin confirm their existence and regularity of recruitment.  \nquestion should be followed up b) One (1) (0.22%) employee on the payroll appeared for  \nwith a view of validation but did not satisfy the requirements of the  \nrecovery. validation exercise, hence was not verified.  \nThe Ministry of c) A total of 2 (0.78%) employees on the payroll did not  \nPublic Service appear for the validation and were categorised as follows;  \nshould make arrangements to", "metadata": {"headings": [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "iii. A total of UGX.13,793,962 was paid as salary to 1  \nIn regards to employee in question after exit and this is considered a  \nemployees who financial loss to Government.  \ndid not appear for  \nthe headcount but d) 11 individuals whose names were not on the Municipal  \nwere confirmed council\u2019s payroll by June 2023, appeared for the validation  \nto have exited exercise. These individuals were included on the validated  \nthe district, payroll, upon confirmation by the Accounting Officer initiate the regarding their status.  \nprocess of deleting these The Accounting Officer explained that ; for employees not  \nnames from the verified ,the Accounting Officer confirmed that all the staff that  \npayroll. For staff appeared for validation are genuine and should therefore be  \non transfer of included on the validated payroll for Bugiri Municipal Council.  \nservice, the Accounting Officer should initiate  \na \nprocess \nof transfer of salary payment to their new duty stations. \nThe Ministry of Public Service and  \nthe Accounting Officer should delete  \nemployees who did not appear for headcount and were not accounted for and the matter be investigated. \nAlways liaise with  \nthe relevant stakeholders to ensure prompt updates of the payroll with not \naccess \nthe", "metadata": {"headings": [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}, [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}]], "page": 12, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details  \nThe Accounting A total of 43 employees on the payroll had inconsistencies in Officer  \nshould \ntheir dates of birth, captured in the payroll and data captured engage the affected by NIRA on the National IDs. The information is critical in the staff and ensure identification of an individual.  \nthat employee records are duly Inconsistent information undermines the integrity of the updated  \nand \nMunicipal council\u2019s records and may complicate the employee brought to the service history and retirement procedures. Where the errors in attention of the dates of birth increase the length of service, it may lead to the Ministry of Public irregular extension of employee service.  \nService within a \nspecified timeline The Accounting Officer explained that that the Municipal council for", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}]], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 13, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "had communicated to the affected employee to reconcile their action details with NIRA. \n2.4 Findings from Other Special Audit Procedures  \ne For employee I undertook other special audit procedures to review the  \nrecords were \naccuracy of the payroll including planning, budgeting and captured on payments for the period of four years (2019/2020-2022/2023).  \nwrong", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 13, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}, [{"headings_0": {"content": "appropriate", "page": 13, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}], [{"headings_0": {"content": "appropriate", "page": 13, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "scale/notches", "metadata": {"headings": [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that;  \nThe Accounting a) 200 employee records were captured on wrong Officer should, scale/notches leading to an over computation of reconcile UGX.25,060,903 and under computation of payrolls on a UGX.266,335,614. monthly basis to ensure that \nsalaries are paid b wa Over-remittance of UGX.217,786,088 and under-remittance  \naccurately as of UGX. 202,411,352 of statutory deductions were made by  \nper the salary the entity during the period.  \nscales and \nbudget for C) Over-remittance of UGX.76,225,282 and under-remittance  \nannual salary of UGX.8,429,714 of non-statutory deductions were made  \nincrements \nby the entity during the period.  \nwhere \nnecessary. In addition, the The Accounting Officer explained that ;  \nHCM system For wrong notches, annual salary increments are an should be individual employee\u2019s responsibility whose anomalies can be  \nreviewed to \nresolved by automating the annual increment by the  \nautomate the \nMinistry of Public service.  \nincrements \nensure timely reconciliation of the amounts before effecting payments. In addition, the amounts over remitted should be followed up with a view of recovery.  \ne For over and under remittance of", "metadata": {"headings": [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}, [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}]], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "non-statutory", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 14, "level": 1}}, {"headings_1": {"content": "scale/notches", "page": 13, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "deductions, the Accounting Officer should put in place controls to ensure that", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 14, "level": 1}}, {"headings_1": {"content": "scale/notches", "page": 13, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "non-statutory", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 14, "level": 1}}, {"headings_1": {"content": "non-statutory", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "deductions are", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 14, "level": 1}}, {"headings_1": {"content": "non-statutory", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 1}}, {"headings_1": {"content": "non-statutory", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "accurately", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 14, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "computed and promptly paid as per the", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 14, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll register.", "metadata": {"headings": [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In addition, the amounts over remitted should be followed up with a view of recovery. \n2.5 Review of the MC Staff Establishment  \nThe Accounting Review of the establishment revealed;  \nOfficer should re- i.  \nOut of 110 approved positions, a total of 68 positions assess the Municipal were filled leaving a gap of 42 vacant positions. In Council\u2019s  \naddition, 2 positions were over-filled.  \nestablishment and liaise with the ii. \nThe entity did not have an approved and costed staff responsible establishment for primary education.  \nstakeholders with a view to mobilizing resources \nfill \nthe Municipal Council within a", "metadata": {"headings": [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}, [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}], [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}], [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}], [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}]], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "specified", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], "page": 15, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "timeframe. \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s 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 Municipal Council received education development grant of UGX.112,897,000 for the construction of classroom blocks, pit latrines, and supply of desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.1 Positive observations  \nThe allocation of grant funding was done in accordance with the grant guidelines. oe  \nI noted that allocations were consistent with guidelines  \noe  \nThe Municipality received and spent all the budgeted funds of UGX. 112,897,000 e  \nrepresenting 100% funding.  \noe [noted that the MC maintained an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \n3.1.1 Areas of Improvement  \n3.1.1.1 Review of Budgeting and allocation  \na) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts  \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks.", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}, [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}]], "page": 15, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "specified", "page": 15, "level": 1}}], "page": 16, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 17, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n4.1  \nFunding of PDM Activities in the Municipal council  \nMoFPED released a sum of UGX.430,689,200 to finance 4 PDM SACCOs in Bugiri MC in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The Municipal council also received UGX.4,002,265 for the PDM Administrative costs, which was paid to PDCs. \n4.2 Positive Observations \nThe HLG Core Implementation team was fully constituted as per the guideline. e \nAll the 4 quarterly performance reports were prepared e \nThere was evidence of; Mobilization and sensitization of the various stakeholders e \nat all levels including communities,  \nThere was Support for the continuous formation of PDM enterprise groups, There was of the PDM and \nAll the PDM SACCOs had training of the PDM SACCO members during the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}, [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}]], "page": 18, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 19, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], "page": 19, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that all the 4 PDM SACCOs operated with fully constituted Boards which held regular Board meetings.  \nI reviewed the personal files of the members of the board and noted that they filled expression of interest forms prior to being elected board members. Training of local experts was carried out centrally on 27th June, 2022.  \nThe training was attended by the Town Agents, CDOs, Commercial Officers, and Extension officers.  \nThe HLG core implementation team trained households and enterprise group leaders in 4 on household visioning and enterprise analysis.  \n4 SACCOs were registered under the Cooperative Societies Act  \nAll the 4 SACCOs selected flagship projects;  \nAll the 4 PDM SACCOs included the bank account opening resolution in the minutes.  \nAll the sampled PDM SACCOs\u2019 bank accounts were opened in a bank as per the board resolutions.  \nIn all the PDM SACCOs, the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022.  \nAll the PDM SACCOs included resolution for the bank account signatories in the minutes.  \nIn all the PDM SACCOs, the signatories to the bank account are the ones approved in the board resolutions.  \nIn all 4 10 PDM SACCOs, the approved signatories were the ones authorising", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 19, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], "page": 19, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payments.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}], "page": 19, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that all the 28 enterprise groups in the 4 PDM SACCOs were registered by the Community Development Officers at the Division as Community Based Organizations (CBOs).  \nI noted that all the 4 SACCOs had updated PDM member registers as required by the guidelines.  \nI noted that funds were transferred to any of the 4 SACCOs with a signed PRF financing agreement.  \nI noted that funds were transferred to any of the 4 SACCOs without submission of attestation forms.  \nI further noted that no beneficiaries in all the 4 PDM SACCOs received PRF multiple times.  \nI noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 4,002,265, out of which, UGX. 4,002,265 (100%) was received, leading to no shortfall.  \nThe training of trainers (Core Implementation team) was carried out; and, the \n4.3.1.1 Alignment of the Municipal Council 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 Municipal council levels. \nMy review of the Municipal budget and work plans revealed that priorities were not received from sub-counties for incorporation into the Municipal council budget and work plan. \nThe Accounting Officer explained that PDM was a new project with new and ever changing implementation guidelines and by design all the funds allocated to PDM activities had not been aligned in the budget/work plans.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}, [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}], [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}], [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}]], "page": 19, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], "page": 20, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Divisions are identified and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n4.3.1.2 Release of Funds to PDM SACCOs \nParagraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. \nT noted that 4 PDM SACCOs received PRF in excess of UGX. 100 million leading to over release of UGX 30,689,200 as detailed in Appendix 10. \nThe excess PRF related to funds that were not transferred to the PDM SACCOS during FY 2021/2022. \nThe summary is presented in the table below and details are in Appendix 10  \n\\| SN \\| Description \\| No. of Expected Actual Variance Appendi SACCOs amount amount x", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funded \nOver release of PRF may lead to diversion of funds to non-priority activities by the PDM SACCOs. This may lead to failure to fund  \nunder of other \n4.3.1.3 Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that all the 4 PDM SACCOs had disbursed UGX.428,000,000 (99.4%) out of the PRF received of UGX.430,689,200, leaving UGX.2,689,200 (0.6%) undisbursed as detailed in Appendix 11. \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 explained that PDM program was initially mishandled as guidelines were ever changing. \nThe Accounting Officer should ensure that the PRF beneficiaries access the PRF funds entitled to them. In addition, the PDM Secretariat should be consulted for a possibility of top-up funds to beneficiaries who received less funds.", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.4  \nReview of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (224 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer oe  \n(AO) as Chairperson, the Municipal council Production Officer (DPO), Municipal council Commercial Officer (DCO), Municipal council Planner, and the Municipal council Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the e \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 MC, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Ee Structure", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. General Meetings All the SACCOs held their first general The Accounting Officer by PDM SACCOs meeting more than 1 month after should sensitize SACCO their registration.  \nleaders to ensure AGMs are timely held as per the The Accounting Officer explained that byelaws.  \nSACCO leaders lacked adequate  \nknowledge on the management of  \nthese SACCOs in regard to PDM  \nprogram since the project was still  \nnew.", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SACCO \nTT noted that all the 4 SACCOs had The Accounting Officer \\| Committees and functional committees but lacked should liaise with the Sub Committees subcommittees, namely; Production relevant authorities and Subcommittee,  \nMarketing ensure that guidelines are Subcommittee, Business clearly understood by Development Services Subcommittee, recipients.  \nFinance and investment  \nSubcommittee. \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOS due to the lack of appropriate", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oversight", "metadata": {"headings": [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this was due to lack of clear guidelines \n4.4.1 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}]], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development e  \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The e  \npurpose 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 oe  \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM e  \nSACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}]], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 4 SACCOs were not licensed to take on The Accounting SACCOs Under the the business of lending under \\| Officer should Microfinance  \nMicrofinance Institutions money lenders ensure that all PDM Institutions Money act as detailed in  \nSACCOs are Lenders Act  \nregistered and As a result, enforcement of recovery of licensed societies PRF from beneficiaries by the PDM under  \nthe SACCOs may be legally challenged Microfinance leading to loss of funds.  \nInstitutions money lenders act, 2016.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer explained that this was still an ongoing activity. \n4.4.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}, [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}], [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}]], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}, [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}], [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}]], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth  \n4 parishes did not carry out wealth ranking The  \nAccounting Ranking of during identification of subsistence Officer should Households households.  \nensure that wealth", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ranking during", "metadata": {"headings": [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 24, "level": 1}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to identify subsistence households \\| identification of using the wealth ranking tool and select and subsistence implement prioritized projects may undermine households  \nis the achievement of pillar objectives  \ncarried out. \nThe Accounting Officer explained that is was due to the fact that program guidelines hadn\u2019t been fully understood by the key implementers", "metadata": {"headings": [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 24, "level": 1}}, [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Selection e All 4 parishes selected flagship projects The Accounting and  \nthat were partially inconsistent with the LG Officer should liaise Implementa  \nselected priority commodities of rice, with the secretariat tion  \nof  \nmaize, Nile perch, tilapia, local cattle and to be directed on Prioritized/F local chicken; and  \nthe new changes in", "metadata": {"headings": [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 24, "level": 1}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "lagship", "metadata": {"headings": [{"headings_0": {"content": "lagship", "page": 24, "level": 1}}, {"headings_1": {"content": "ranking during", "page": 24, "level": 3}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e 70 out of 428 farmer households from all the", "metadata": {"headings": [{"headings_0": {"content": "lagship", "page": 24, "level": 1}}, {"headings_1": {"content": "ranking during", "page": 24, "level": 3}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "existing", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Projects  \nthe 4 wards implemented projects that are guidelines. not from the priority commodity list. This is  \ndetailed in Appendix 12.  \ne Failure to select and implement prioritized  \nprojects may undermine achievement of  \nthe 12 refers. \nI  \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nNo explanation was provided by the Accounting Officer for the anomaly.", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}, [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}], [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}]], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Insurance All PRF beneficiaries who carried out farming The Accounting Policy for enterprises in 4 PDM SACCOs did not obtain Officer  \nshould Farming agricultural insurance policies from UAIS. incorporate or Enterprises enhance the Lack of recourse in form of insurance will requirement  \nof expose the farming enterprises to the adverse insurance policy effects of climate change and may result into into the continuous failure to recover the loan funds.  \ntraining program to equip farmers with The Accounting Officer explained that this was insurance  \nan oversight since the program was new  \nknowledge.", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the following; \ne Two (02) beneficiaries in two (02) PDM SACCOs had projects that had completely", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}, [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}], [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}]], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "failed;", "metadata": {"headings": [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "One (01) beneficiary in one (01) PDM SACCO had a project at a high risk of failure; oe  \ne One (01) beneficiary in one (01) PDM SACCO had diverted from the initially planned enterprise. Details in appendix 13. \nThe above challenges imply that some projects will collapse thereby making it hard for beneficiaries to sustain the revolving fund through repayments. \nFurthermore, there is also a risk that the PDM programme will end up benefitting the already well-off at the expense of the targeted beneficiaries. \nThe Accounting Officer did not provide a response to the matter.", "metadata": {"headings": [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}, [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}], [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}], [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}]], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "failed;", "page": 25, "level": 6}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure proper beneficiary identification and selection, and should enforce effective monitoring and supervision of beneficiary projects.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "failed;", "page": 25, "level": 6}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(jyfive", "metadata": {"headings": [{"headings_0": {"content": "(jyfive", "page": 25, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "List of Appendices  \nAppendix 1: Performance of Local Revenue \nIN \\|Variance eee \n\\|Suce \\| Approved \\| Actual  \nLi Budget Collection \\| Collection =\u2014", "metadata": {"headings": [{"headings_0": {"content": "(jyfive", "page": 25, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "(jyfive", "page": 25, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "(jyfive", "page": 25, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_| = 4", "metadata": {"headings": [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "er \\| \\|  \n\\| \n\\| 1 al Local Services Tax \\|  \n1 000, 000 \\| Management to explain \n\\| \n\\| \n\\| Business \\| Local Hotel Tax  \n0", "metadata": {"headings": [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}, [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}], [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}], [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}], [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ima", "metadata": {"headings": [{"headings_0": {"content": "Ima", "page": 26, "level": 1}}, {"headings_1": {"content": "|_| = 4", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\| 3 licenses  \n290, 000 \\| i \u2018Management to explain \ni", "metadata": {"headings": [{"headings_0": {"content": "Ima", "page": 26, "level": 1}}, {"headings_1": {"content": "|_| = 4", "page": 26, "level": 6}}, [{"headings_0": {"content": "Ima", "page": 26, "level": 1}}, {"headings_1": {"content": "|_| = 4", "page": 26, "level": 6}}], [{"headings_0": {"content": "Ima", "page": 26, "level": 1}}, {"headings_1": {"content": "|_| = 4", "page": 26, "level": 6}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Liquor", "metadata": {"headings": [{"headings_0": {"content": "Liquor", "page": 26, "level": 1}}, {"headings_1": {"content": "Ima", "page": 26, "level": 1}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "licenses", "metadata": {"headings": [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \n4 \\| Oo; WA \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}, [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Other Property | 170,000 |", "metadata": {"headings": [{"headings_0": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, {"headings_1": {"content": "licenses", "page": 26, "level": 4}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\|\\_\\_\\| income re \\| \\| Sale of goods 1,600,000 \n\\| and \\| \\| EEE \\| services \\| \\| \\| sii", "metadata": {"headings": [{"headings_0": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, {"headings_1": {"content": "licenses", "page": 26, "level": 4}}, [{"headings_0": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, {"headings_1": {"content": "licenses", "page": 26, "level": 4}}], [{"headings_0": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, {"headings_1": {"content": "licenses", "page": 26, "level": 4}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cAdministrative", "metadata": {"headings": [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Penn en \n\\| fees = \\| \\| and licenses \\| \\| \n\\_ \n: Court fines and \\| \nPer ee 2 ae \\| \u201cManagement to explain \n\\| \n\\| \\_\\_\\_\\|Penalties i A r VE \\| \nOther fines and 26,000,000 0 26, \n\\| 0 \\| BER REEL a cs aids Os Sas toe ep oe ee", "metadata": {"headings": [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "000,000 En", "metadata": {"headings": [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014\u2014 Miscellaneous Penalties esas IRRE ~ 13,000,000 7 12,548,400 I  \nfan \n< \n\\| \\| \\| \\| \n451,600 ne", "metadata": {"headings": [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}], [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}], [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EN,", "metadata": {"headings": [{"headings_0": {"content": "EN,", "page": 26, "level": 2}}, {"headings_1": {"content": "000,000 En", "page": 26, "level": 3}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ne", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 26, "level": 6}}, {"headings_1": {"content": "EN,", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "attic Per are a ee \n0,000 + \\| jm  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 26, "level": 6}}, {"headings_1": {"content": "EN,", "page": 26, "level": 2}}, [{"headings_0": {"content": "ne", "page": 26, "level": 6}}, {"headings_1": {"content": "EN,", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "263,410,", "metadata": {"headings": [{"headings_0": {"content": "263,410,", "page": 26, "level": 1}}, {"headings_1": {"content": "ne", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_99,789,5( 3 500 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "263,410,", "page": 26, "level": 1}}, {"headings_1": {"content": "ne", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "163,620 500\u00b0 7", "metadata": {"headings": [{"headings_0": {"content": "163,620 500\u00b0 7", "page": 26, "level": 1}}, {"headings_1": {"content": "263,410,", "page": 26, "level": 1}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \nAppendix 2: Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "163,620 500\u00b0 7", "page": 26, "level": 1}}, {"headings_1": {"content": "263,410,", "page": 26, "level": 1}}, [{"headings_0": {"content": "163,620 500\u00b0 7", "page": 26, "level": 1}}, {"headings_1": {"content": "263,410,", "page": 26, "level": 1}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Programme", "metadata": {"headings": [{"headings_0": {"content": "| Programme", "page": 27, "level": 2}}, {"headings_1": {"content": "163,620 500\u00b0 7", "page": 26, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Approved | Warrants | Variance | %age |", "metadata": {"headings": [{"headings_0": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, {"headings_1": {"content": "| Programme", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Le Agro- -Industrialization \\_ \nBudget 103 \\_\\_ \u201a955 L Zn 145,  \n(performance \\| \n147, iu 903,954 1,200,001 99% \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, {"headings_1": {"content": "| Programme", "page": 27, "level": 2}}, [{"headings_0": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, {"headings_1": {"content": "| Programme", "page": 27, "level": 2}}], [{"headings_0": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, {"headings_1": {"content": "| Programme", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "metadata": {"headings": [{"headings_0": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}, {"headings_1": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \nAnd", "metadata": {"headings": [{"headings_0": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}, {"headings_1": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, [{"headings_0": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}, {"headings_1": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development Mindset", "metadata": {"headings": [{"headings_0": {"content": "Development Mindset", "page": 27, "level": 1}}, {"headings_1": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Change \\_", "metadata": {"headings": [{"headings_0": {"content": "Development Mindset", "page": 27, "level": 1}}, {"headings_1": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "metadata": {"headings": [{"headings_0": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}, {"headings_1": {"content": "Development Mindset", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \nPan \n\\|", "metadata": {"headings": [{"headings_0": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}, {"headings_1": {"content": "Development Mindset", "page": 27, "level": 1}}, [{"headings_0": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}, {"headings_1": {"content": "Development Mindset", "page": 27, "level": 1}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "296,197,347", "metadata": {"headings": [{"headings_0": {"content": "296,197,347", "page": 27, "level": 1}}, {"headings_1": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201a Implementation Er \\| \\| \\| \\| 3 And 61% \\|", "metadata": {"headings": [{"headings_0": {"content": "296,197,347", "page": 27, "level": 1}}, {"headings_1": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Governance", "metadata": {"headings": [{"headings_0": {"content": "Governance", "page": 27, "level": 2}}, {"headings_1": {"content": "296,197,347", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Security \\| \n643,861,471 \\| 393,408, 524 \\| 250, \u201a452,947", "metadata": {"headings": [{"headings_0": {"content": "Governance", "page": 27, "level": 2}}, {"headings_1": {"content": "296,197,347", "page": 27, "level": 1}}, [{"headings_0": {"content": "Governance", "page": 27, "level": 2}}, {"headings_1": {"content": "296,197,347", "page": 27, "level": 1}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "metadata": {"headings": [{"headings_0": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}, {"headings_1": {"content": "Governance", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n98% \n\\|  \nDevelopment Transport", "metadata": {"headings": [{"headings_0": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}, {"headings_1": {"content": "Governance", "page": 27, "level": 2}}, [{"headings_0": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}, {"headings_1": {"content": "Governance", "page": 27, "level": 2}}], [{"headings_0": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}, {"headings_1": {"content": "Governance", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "metadata": {"headings": [{"headings_0": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}, {"headings_1": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated \\| 24% \\| \\| Infrastructure And \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}, {"headings_1": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "metadata": {"headings": [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "93% \\| \n\u201a Environment, Climate \\| \\| \\| \\| \\| \n\\| \\| Change, Land And Water \\| 0. .h\u0131  \na \n\\| seien \\|", "metadata": {"headings": [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}, [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}], [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}], [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0 0000000", "metadata": {"headings": [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Private Sector \\| 35,468,733 27,868,733 7,600,000 79% \\| Te wa ee. I \\| \n\\| Public Sector \\| fe \\| \\| 97% \\| \n735,521,453 \\| Er  \n\\| Transformation pi \\_714,021,448 \\| \\_21,500,005 \\| ME \nSustainable 100% \\| \nUrbanisation \u2014\\_ \\| 19,000,000 \\| 19,000,000 \\| at \\_ \n\u201cAnd Housing \\| \\| L", "metadata": {"headings": [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 27, "level": 2}}, {"headings_1": {"content": "0 0000000", "page": 27, "level": 3}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "metadata": {"headings": [{"headings_0": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}, {"headings_1": {"content": "Total", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n\\| \\| 86% \\| Ei \nAppendix 3: Impact of under-warranting", "metadata": {"headings": [{"headings_0": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}, {"headings_1": {"content": "Total", "page": 27, "level": 2}}, [{"headings_0": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}, {"headings_1": {"content": "Total", "page": 27, "level": 2}}], [{"headings_0": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}, {"headings_1": {"content": "Total", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[ Programm I Amount | Activities not /partially", "metadata": {"headings": [{"headings_0": {"content": "[ Programm I Amount | Activities not /partially", "page": 28, "level": 1}}, {"headings_1": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Purpose and impact of the \\| ie \\| not \\| implemented  \nwarranted activity BE", "metadata": {"headings": [{"headings_0": {"content": "[ Programm I Amount | Activities not /partially", "page": 28, "level": 1}}, {"headings_1": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially/un-implemented |", "metadata": {"headings": [{"headings_0": {"content": "partially/un-implemented |", "page": 28, "level": 8}}, {"headings_1": {"content": "[ Programm I Amount | Activities not /partially", "page": 28, "level": 1}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | Agro- \u0131 1,200,001 Printing, Stationery, Photocopying and \u201c| Farmer mobilization and. |", "metadata": {"headings": [{"headings_0": {"content": "| | Agro- \u0131 1,200,001 Printing, Stationery, Photocopying and \u201c| Farmer mobilization and. |", "page": 28, "level": 2}}, {"headings_1": {"content": "partially/un-implemented |", "page": 28, "level": 8}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | Industrializa | | Binding.", "metadata": {"headings": [{"headings_0": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}, {"headings_1": {"content": "| | Agro- \u0131 1,200,001 Printing, Stationery, Photocopying and \u201c| Farmer mobilization and. |", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| sensitization.  \ntion \\| i \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| Impact \\|", "metadata": {"headings": [{"headings_0": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}, {"headings_1": {"content": "| | Agro- \u0131 1,200,001 Printing, Stationery, Photocopying and \u201c| Farmer mobilization and. |", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| i", "metadata": {"headings": [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Efforts aimed at improving  \n\\| \n\\|  \n\\| \\| \\|  \n\\_ \\| agricultural productivity were \\| \\| \\| hampered. \\| \n\\| 118,690,001 \\| \\| Travel \u2018inland; Payment of allowances; \na m ~ Strengthening  \nCommunity \u00b0 institutional \\| \\| Mobilization \\| \\| \\| Workshops, Meetings and Seminars; support  \n\\| \\| And Mindset \\|  \nWelfare and Entertainment; Printing,  \nCommunity sensitization \\| Change i  \n\\| Stationery, Photocopying and Binding;", "metadata": {"headings": [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}, [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}], [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}], [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| e", "metadata": {"headings": [{"headings_0": {"content": "| e", "page": 28, "level": 3}}, {"headings_1": {"content": "| i", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and empowerment \\| \\| \n\\| Investment in Information and  \n\\| \\| Communication Technology Services.  \n\\| \\| \\| Impact \\|", "metadata": {"headings": [{"headings_0": {"content": "| e", "page": 28, "level": 3}}, {"headings_1": {"content": "| i", "page": 28, "level": 2}}, [{"headings_0": {"content": "| e", "page": 28, "level": 3}}, {"headings_1": {"content": "| i", "page": 28, "level": 2}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Efforts aimed at mental re-  \n\\| \\| \\| \\|  \n\\| \norientation of citizens for social \\| \\|  \n\\|  \nand economic advancement \\| \\| \n\\| \\| \u00b0 \\| \n\\| \nStaff Training; Payments for Books, \nee ~ Planning afl Budgeting; \\_  \n\\| Developmen \\| 59,857,125 \\| Periodicals & Newspapers; Printing,  \n\\| e Inspection and Monitoring. \\| . t Plan  \n\\_ Stationery, Photocopying and Binding;  \n\\| \u201a Implementa \\|  \n\\| Litigation and related expenses; Water \\| Impact  \n\\| \\_ tion  \n\\| \n\\| expenses; Travel inland; and Fuel, \\| Efforts aimed at ensuring all  \n\\| \n\\| \n\\_ Lubricants and Oils.  \n\\|  \nplanned oe are attained  \nf  \n2,947 Advertising and Public Relations;  \n\\|  \n\\| Governance \\|  \n\\| Printing, Stationery, Photocopying and  \n\\| And \\| \\| Binding; Investment in Information and \\|  \n\\| \\| Security \\| Communication Technology Services; \\| Impact  \n\\| \n\\| \n\\| Travel inland \n\\| Efforts aimed at ensuring \\| \\| Transfer to Other Government Units;  \n\\| effective administration were \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}, [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Payment of allowances; and Fuel,", "metadata": {"headings": [{"headings_0": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}, {"headings_1": {"content": "| |", "page": 28, "level": 1}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| hampered.  \n\\|  \ni  \n\\|  \n\\| \nand y of e Response to Gender based \\|  \n\\|  \n\\_ Capital  \n\\| Lubricants Oils; Payment General \\| violence  \n\\_ Developmen", "metadata": {"headings": [{"headings_0": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}, {"headings_1": {"content": "| |", "page": 28, "level": 1}}, [{"headings_0": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}, {"headings_1": {"content": "| |", "page": 28, "level": 1}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Staff Salaries; Welfare and  \n\\|  \n\\+ Malaria Control and  \nt \\| Entertainment; Printing, Stationery, \\| Prevention  \n\\|  \n\\| Photocopying and Binding; and  \ne Reproductive and Infant \ninitiation nati a nn eng  \n2 general community livelihood a \\|  \n\\| \\_  \nby preventing/limiting \\| \\| death/suffering by preventable \\| \\_  \n\\|  \n\\\\ \\| \\| i \\| disease, gender violence, and I  \nI  \n\\|  \ni \\\\ \\| social hampered. \\| i i  \n\\| factors were  \n\\| \\| i \n\\| Road Maintenance ~ Integrated \\| \\| Travel inland; Payment for Fuel,  \n\\| \n\\| Transport \n389,500,000 \\| Lubricants and Oils; Maintenance of \n\\|\\* Road Equipment and Fleet \\| Infrastructu \n\\| Transport Equipment; Payment of \\| Management \n\\| re And \\| Allowances; Investment in \\| \n\\| \\| Services \nInformation and Communication \\| Impact \n\\| \\|  \n\\| Technology Services; Maintenance of Efforts aimed at ensuring  \n\\| Buildings and Structures; \n\\| \\| \n\\| Municipal council roads are  \n\\| Maintenance of Other Fixed Assets; and, \\| constantly in a good state were \\| \\| \\| Printing, Stationery, Photocopying and hampered. \n\\| \\| \\|  \n\\| \\| \\| Binding, 4  \n\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}, [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Natural", "metadata": {"headings": [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Workshops, \\_\\_\\_\\_\\_\\_ Meetings \nand Seminars; \\_ \\_ Planning and \u2018budgeting. \\_\\_\\_\\| \\| \\| Resources, \\| 6,700,000 \\| Welfare and Entertainment; \\|  \n\\| Environmen \\|  \n\\| Printing, Stationery, Photocopying and \\| Impact \n\\| \\| t, Climate \\| \n\\| Binding; and Travel inland.  \nEfforts aimed at conserving and \\| \\| Change, \\| \\| \n\\| \\|  \nharnessing the environment \\| \u201aLandAnd \\| \\| \n\\| were hampered.  \n\\| \nPri \\| Payments 1 for  \n\\| \\| \\| Welfare and \\| te 7,600,000 \\_ \\| Entertainment; Printing, Stationery, \nand market access. Sector  \n\\| Developmen \\|  \n\\| t \\| \\| Equipment; and Travel inland. Impac dies \nPhotocopying and Binding; Small Office \\| \\| \\| \n\\| Efforts at improving \\|  \n\\| \n\\| trade and industry for local \\| \\| \\| \\| \n\\| \\| development were hampered. \n\u201a Public \\| \nen ee \\| a Purchase of Books, Periodicals &  \nManaging public service i \\_  \n\\| Sector \\_ 21,500,005 \\| Newspapers; Welfare and  \n\\| Transformat \\| \\| Entertainment; Purchase of Small Office \\| \n\\| performance. \\| \\| ion \\| \\| \\_ Equipment; Litigation and related \\_ Impact  \ni \\| \n\\| expenses; Travel inland; and Payments \\| Efforts aimed at enhancing  \n\\| \\| \n\\| \n\\_ for Fuel, Lubricants and Oils. \n\\_ human resource management  \n\\| \\|  \n\\_ for better service delivery were", "metadata": {"headings": [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}, [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}]], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a | |", "metadata": {"headings": [{"headings_0": {"content": "a | |", "page": 29, "level": 3}}, {"headings_1": {"content": "Natural", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "hampered.", "metadata": {"headings": [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| i \nee  \n\\| Total \\| 916,730,08 \\|  \n\\| \\| \u201a0 ee EEE \nAppendix 4: Utilisation of Warrants \n\\| S/N \\| \\| \n\\| \nProgramme 7", "metadata": {"headings": [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}, [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}]], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Warrants", "metadata": {"headings": [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \u2018Utilization of \\_ \\| Variance  \n\\| Yoage \\| i \n1 warrants \n\\| performan \\| \\|  \n\\| \n\\| \nf \\|", "metadata": {"headings": [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}, [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}], [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}], [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}], [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "metadata": {"headings": [{"headings_0": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}, {"headings_1": {"content": "| Warrants", "page": 30, "level": 4}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "245,", "metadata": {"headings": [{"headings_0": {"content": "245,", "page": 30, "level": 2}}, {"headings_1": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 31,182, 47% \\| \n\\| \n2 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "245,", "page": 30, "level": 2}}, {"headings_1": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}, [{"headings_0": {"content": "245,", "page": 30, "level": 2}}, {"headings_1": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}], [{"headings_0": {"content": "245,", "page": 30, "level": 2}}, {"headings_1": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}, {"headings_1": {"content": "245,", "page": 30, "level": 2}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|\\_\\_\\| \\| Change ee \\| I 3 \nDevelopment \\_ Plan Implementation  \n236, 340, 222 t 219,204,365", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}, {"headings_1": {"content": "245,", "page": 30, "level": 2}}, [{"headings_0": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}, {"headings_1": {"content": "245,", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1, 135, 857 | 3% a", "metadata": {"headings": [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| [ \\| 393,408,524 389,527,038 \\| \n\\_\\_] \\| r \n~ Human Capital", "metadata": {"headings": [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}, [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}], [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}], [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Development 3 707,580,917 a 3828, 401,300 | _382,179,617", "metadata": {"headings": [{"headings_0": {"content": "| Development 3 707,580,917 a 3828, 401,300 | _382,179,617", "page": 30, "level": 1}}, {"headings_1": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Ruman", "metadata": {"headings": [{"headings_0": {"content": "Integrated Ruman", "page": 30, "level": 1}}, {"headings_1": {"content": "| Development 3 707,580,917 a 3828, 401,300 | _382,179,617", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital Transport Di  \nInfrastructure u  \nit \u201a942, 000", "metadata": {"headings": [{"headings_0": {"content": "Integrated Ruman", "page": 30, "level": 1}}, {"headings_1": {"content": "| Development 3 707,580,917 a 3828, 401,300 | _382,179,617", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "450,257,056", "metadata": {"headings": [{"headings_0": {"content": "450,257,056", "page": 30, "level": 1}}, {"headings_1": {"content": "Integrated Ruman", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u ~ (328,315,056) = \\|  \n\\| \n\\_\\_\\| And Services 2a", "metadata": {"headings": [{"headings_0": {"content": "450,257,056", "page": 30, "level": 1}}, {"headings_1": {"content": "Integrated Ruman", "page": 30, "level": 1}}, [{"headings_0": {"content": "450,257,056", "page": 30, "level": 1}}, {"headings_1": {"content": "Integrated Ruman", "page": 30, "level": 1}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Natural", "metadata": {"headings": [{"headings_0": {"content": "Natural", "page": 30, "level": 2}}, {"headings_1": {"content": "450,257,056", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nResources, Environment, lei \\|  \n96, \u201a300,000 1 \\| 96,270, RR", "metadata": {"headings": [{"headings_0": {"content": "Natural", "page": 30, "level": 2}}, {"headings_1": {"content": "450,257,056", "page": 30, "level": 1}}, [{"headings_0": {"content": "Natural", "page": 30, "level": 2}}, {"headings_1": {"content": "450,257,056", "page": 30, "level": 1}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29,", "metadata": {"headings": [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Climate Change, Land And water \\|. \nis u Private Sector Development  \n\\| \nAppendix 5: Impact of Under-Utilisation of Warrants \n\\| No. \\| Programme  \n\\| \\| Warrants \\| Activities affected bythe \\| Reason for the  \nt \nI \\| \\| \\| \\| \\| not Utilized under utilization  \nunder-utilization \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}, [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "metadata": {"headings": [{"headings_0": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}, {"headings_1": {"content": "29,", "page": 30, "level": 1}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Management to", "metadata": {"headings": [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Community Mobilization 3 T GQ 817, 776) \n\\| Ale a \n2 \\| n/a Management \nnn \\| \\| to. \\| \\| \\_\\|\\_And Mindset Change =  \n\\|  \nexplain, \n\\| Plan \nco Development \\_ 17, \\_ 135, 857 a eee eee \n\\| Payment of general staff  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}, [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 31, "level": 1}}, {"headings_1": {"content": "| Management to", "page": 31, "level": 4}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \u201eImplementation \\| aa een \\_\\|salaries 2 \n\\|4 = \n\\| \\| \\| Governance And \nSecurity \\| \\| 3, 881, 486. Payment general staff  \n\\| \\| of \\| Management to \npltgaasll", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}, [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}], [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}], [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}], [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "metadata": {"headings": [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \nexplain \nI5 \\| \n617 \\| Payment of \nee general San ae \\_\\_ \\| Management to", "metadata": {"headings": [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}, [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}], [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}], [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Development", "metadata": {"headings": [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\| salaries, and construction of \\| explain \nr  \n\\| \n\\| 6 \\| Integrated Transport (328, 315, 056) nya \n\\| Management to \\| \n\\| explain \\| \\| \\| Infrastructure And \\| \n\u2014\u2014 [Services 0000 \\| cc \n\\| \\| ira 7 \\| Natural Resources, 29,836 \u201a Payment of general staff \n\\| \\| Environment, Climate \\|  \n\\| salaries \n\\\\\\_\\_ Change, Land And Wate can \n\\| Bar Paym staff \\| \\| \n8 Private Sector \n\\| nt of general Management to \n\\| \\| Development  \nsalaries; and payments for Fuel explain  \n\\| \n\\| 9 \\| Public Sector \n8,351,790 \\| Payment \u00a2 of genera  \n\\| Management to \\|", "metadata": {"headings": [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 LITBSEBSOFTNBUOD |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \u201a Salaries, pensions and gratulty \\| exoein \\| \n\\| Total \\| 333,164,712 \\| \\| \\| \n\\| \nAppendix 6: Out-puts without appropriate indicators and targets \n/ No. \\| Pr rogramme \\| Budget \\| Te Out- -put \\| Activities \\| Audit \\| Audit Managem \\| \\| I \\| Budget \\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}, [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Output Output budget (UGX) | N comment", "metadata": {"headings": [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\|... \\| \non \\| comment ent i ode \n\\| \\| \\| \\_\\|\\_on \\|\\_\\_\\| indicators targets \\| Response \\|", "metadata": {"headings": [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "metadata": {"headings": [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human  \n\\| The 4% \\| Manageme \\| \ni \\| \\| \\| \\| \\| \\| stated. \u201a target \\_ntto i \nCapital ; acilities alas \\| \\| of \\| i \\| \\| \\|  \n\\| \n\\| \\| \\| \\| \\| doesn't \\| respond \\| \nDevelopment Manageme classrooms \\| \\| \\| \\| \\| \\| \\| \\_ \\|  \n\\| nt \\| toimprove \\| \\| have \\| \\| \\| \\| \\| \\| \\|  \npupil-to- \\| \\| enough \\| \\| \\| \\| \\|  \n\\| classroom \\| \\| context to \\| \n\\| \\| \\| \ni \\| i \\| \\| : \\| i i ratio : show how  \n\\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| itrelatesto \\| \\| \\| \\| \\| \\| quantity of \\| \\| \\| \\| \\| \\| \\| \\| \\| classrooms \\| \\| \\| \\| \\| \\| \\| \\|  \nto be \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}], [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}], [{"headings_0": {"content": "' 320003 | 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"metadata": {"headings": [{"headings_0": {"content": "| | | | | constructed | |", "page": 32, "level": 6}}, {"headings_1": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | | | | constructed | |", "page": 32, "level": 6}}, {"headings_1": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nineties Public ioe nol I Capacity Hin 090,", "metadata": {"headings": [{"headings_0": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}, {"headings_1": {"content": "| | | | | constructed | |", "page": 32, "level": 6}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}, {"headings_1": {"content": "| | | | | constructed | |", "page": 32, "level": 6}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Sector 010008 A; Training of i \\| \n\\| 000\u00b0 Indicator Bee ee 15% Manageme eer \nir The einai \\| \\| \\| Transformatio Strengthen  \nofficers ; stated. target \\| nt to \\| \\| \\| \\| \\| \\| \\| in \\| ing \\| under doesn't respond \\| \\| \\| \\| National \\| \\| have \\| \\| \\| \\| \\| \\| \\| Service \\| enough \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}, [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Scheme \\| \\| contextto \\| \\| \\| show how \\|  \n\\| \ni \nit relates to \n\\|  \n\\| \\|  \n\\| \\| \\| \\|  \n\\| quantity of \\| \\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}, [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "{ Governance Po BEE EEE [J", "metadata": {"headings": [{"headings_0": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, {"headings_1": {"content": "| | |", "page": 32, "level": 4}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| officers to  \nbe trained \\| \\| 000014 Administrat \\| 00 557,128,471 Management \\| Indicator ' \\| The18% \\| Manageme \\| \\| i i i : : \\| \\| And Security \\| \\_ ive and \\|  \n\\| Of assets \\| stated. target \u0131 ntto i \\| \\| \\| Support \\| \\| \\| doesn't \\| respond \\| \n\\| \\| \\| \\| \\| \\|enough \\| \n\\| \\| \\| Services \\| \\| \\| \\| have \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, {"headings_1": {"content": "| | |", "page": 32, "level": 4}}, [{"headings_0": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, {"headings_1": {"content": "| | |", "page": 32, "level": 4}}], [{"headings_0": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, {"headings_1": {"content": "| | |", "page": 32, "level": 4}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| context to \\| \\| \\| \\| \\|  \n\\| \\| showhow \\| \\| \\| / i  \n\\| \\| itrelatesto  \n\\| \\| \\|  \n\\| \\| \\| manageme \\| \\| \\| \\| \\| \\| \\| of  \nnt \n\\| \n4 \\| Integrated \nInfrastruct 40,542,000 Availing \\| Indicator 1 The 10% \\| Manageme i \n\\|  \n\\| \\_ \\| Municipal : stated. target \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| Infrastructure \\| \\| Developme \nure \\| \\| \\| nt to I \\| And Services \\| nt and \\| \\| \\| \n\\| council and \ndoesn't \\| respond \\| \\| zonal \\| \\| have  \n\\| \\| \\| Manageme \\| \\| equipment \\| enough \\|", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}, [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lf mb", "metadata": {"headings": [{"headings_0": {"content": "Lf mb", "page": 32, "level": 2}}, {"headings_1": {"content": "Transport", "page": 32, "level": 1}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\| \ncontext. \\|\\| \\|  \n\\| 000 Use 19,000,000  \n5 Sustainable \\| 280006 \\| Land \\_  \n\\| Compliance \\| Indicator  \n\\| The50% \\| Manageme \\| \\| \\| \n\\_ Urbanization Compliance \\| to \\|", "metadata": {"headings": [{"headings_0": {"content": "Lf mb", "page": 32, "level": 2}}, {"headings_1": {"content": "Transport", "page": 32, "level": 1}}, [{"headings_0": {"content": "Lf mb", "page": 32, "level": 2}}, {"headings_1": {"content": "Transport", "page": 32, "level": 1}}], [{"headings_0": {"content": "Lf mb", "page": 32, "level": 2}}, {"headings_1": {"content": "Transport", "page": 32, "level": 1}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| And Housing e / _ i planning \\ doesn't respond |", "metadata": {"headings": [{"headings_0": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}, {"headings_1": {"content": "Lf mb", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "physical \\| stated. target \\_ nt to \n\\| \\|  \n\\| \n\\|  \n\\| i \\| i i : i \\\\ \\| i i \\| \\| regulatory have  \n\\| \nAppendix 7: Implementation of planned outputs Fully i lemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}, [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "imp", "metadata": {"headings": [{"headings_0": {"content": "imp", "page": 33, "level": 3}}, {"headings_1": {"content": "| |", "page": 32, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. \\| \\| Program \\| prose \n\\| Budget \\| TotalOut- \\| TotalNo \\| Number of \\| \\| \\| \\| \\| fully Out-put \\| put \\| activities \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "imp", "page": 33, "level": 3}}, {"headings_1": {"content": "| |", "page": 32, "level": 1}}, [{"headings_0": {"content": "imp", "page": 33, "level": 3}}, {"headings_1": {"content": "| |", "page": 32, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 33, "level": 3}}, {"headings_1": {"content": "imp", "page": 33, "level": 3}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\| expenditure \\| inthe \\| implemented \\| UGX \u2018000\" \\| \\_out-put \\| activities J \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 33, "level": 3}}, {"headings_1": {"content": "imp", "page": 33, "level": 3}}, [{"headings_0": {"content": "| |", "page": 33, "level": 3}}, {"headings_1": {"content": "imp", "page": 33, "level": 3}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 11 i : i 1 | in", "metadata": {"headings": [{"headings_0": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}, {"headings_1": {"content": "| |", "page": 33, "level": 3}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Age \"Institutional 01041101 \\| 37,247, 955 35,237,500  \n\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}, {"headings_1": {"content": "| |", "page": 33, "level": 3}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | | Industrialization Strengthening | Extension | \\", "metadata": {"headings": [{"headings_0": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}, {"headings_1": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| i \\| j i \\|  \n\u201a and \\| workers \n\\|  \n: \\| \\| i \\| i \\| \\| Coordination \\| trained in i  \n\\| : \\| \\| \\| entire \\| \\| \\| \\| \\| I i 3 i \\| \\| \\| \u201a i i \ni value chain . \\| : \\| focused \\| iL i \\| skills", "metadata": {"headings": [{"headings_0": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}, {"headings_1": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}, [{"headings_0": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}, {"headings_1": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}], [{"headings_0": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}, {"headings_1": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "P Ta", "metadata": {"headings": [{"headings_0": {"content": "P Ta", "page": 33, "level": 1}}, {"headings_1": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \nTransport Asset Community \\|  \nInfrastructure \\| Management \\| access & And Services \\| \n\\| feeder  \n\\|  \nroads  \n\\|  \n\\| \\| constructed \\| \\| & maintained  \n\\| \\| to facilitate \nmarket \nu", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}, [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}], [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}], [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}], [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 33, "level": 4}}, {"headings_1": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "metadata": {"headings": [{"headings_0": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}, {"headings_1": {"content": "| Total", "page": 33, "level": 4}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\\\ Li, re ernennen  \nee a eEEeTeNSssEe erh ENCETTEETERETTEeFREeEeTTErAReE \\| \nPartially Implemented out-puts \nIN \\| Program Is = Sub-", "metadata": {"headings": [{"headings_0": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}, {"headings_1": {"content": "| Total", "page": 33, "level": 4}}, [{"headings_0": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}, {"headings_1": {"content": "| Total", "page": 33, "level": 4}}], [{"headings_0": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}, {"headings_1": {"content": "| Total", "page": 33, "level": 4}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PIAP", "metadata": {"headings": [{"headings_0": {"content": "| PIAP", "page": 33, "level": 1}}, {"headings_1": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "metadata": {"headings": [{"headings_0": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}, {"headings_1": {"content": "| PIAP", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| progra \nOut- \\| Out-put \\|No offully \\| of of", "metadata": {"headings": [{"headings_0": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}, {"headings_1": {"content": "| PIAP", "page": 33, "level": 1}}, [{"headings_0": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}, {"headings_1": {"content": "| PIAP", "page": 33, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 0.", "metadata": {"headings": [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "put \\| expendi activi impleme \\| partially activities \\| \\|  \nm  \n\\| \\| \\| \\|nted \\| \\| ture ties in impleme not \\| \\| \\|  \n\\| \\| the \\| activities nted impleme \n\\| \n\\} \\| \\| activities \\| nted \ni \\| \\| \\| i mm \\| l \u201cPopulati ase \\\\ \n\\| \\| \\| \\|1 \\|Human \\| \\| 1203010  \n\\| : %", "metadata": {"headings": [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}, [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}], [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}], [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}], [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nenn i |", "metadata": {"headings": [{"headings_0": {"content": "nenn i |", "page": 33, "level": 1}}, {"headings_1": {"content": "| 0.", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i", "metadata": {"headings": [{"headings_0": {"content": "nenn i |", "page": 33, "level": 1}}, {"headings_1": {"content": "| 0.", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Capital 501 227,595 | 219,241,", "metadata": {"headings": [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| on \\\\ \\| \\| Developm Health, \\| Basket of \u201a831 \\| 753  \n\\| \\| \\|  \nent Safety 41 i ' \\| \\| : and essential \\| \\| Manage \\| medicine \\| \n\\| \\_savailed \\| ll... ment \\| 00  \n2 \\| Developm Resourc \\| 1801060  \n\\| \\| e \nAppendix 8: Utilization of the wage budget \nApproved  \nDepartmental name Budget Revised Budget \\_\\| Warrant Payments Production 78,000,000 100,800,000 101,599,999 70,431,710 Community based  \nservices 90,000,000 an \\| \\_ 90,000,000 89,970,164 Commercial 20,000,000 20,000,000 20,000,000 18,502,119 Works 76,000,000 76,000,000 76,000,000 69,777,696 Education  \n727,026,738 727,026,738 727,026,738 LC 645,707,142 Education 618,346,917 996,835,932 905,648,989 876,384,226 Education 326,834,252 665,921,257 734,708,202 578,902,969 \\|", "metadata": {"headings": [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}, [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}], [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}], [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 34, "level": 9}}, {"headings_1": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}], "page": 34, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "32,000,000 \\| 32,000,000 32,000,000 29,345,124 Health 352,329,448 465,694,848 487,294,848 377,962,131 ee Administration 325,511,325 371,711,325 371,711,324 348,251,923 unit 32,000,000 32,000,000 32,000,000 29,384,086 Statutory bodies 33,000,000 33,000,000 33,000,000 \\| 32,103,582 Trade, industry and local  \ndevelopment 23,933,000 23,533,000 23,533,000 20,599,045 Internal audit 38,000,000 38,000,000 38,000,000 37,753,535 Finance 97,518,000 97,518,000 97,518,000 80,628,608 TOTAL  \n2,870,099,680 3,770,041,100 3,770,041,100 3,305,704,060 \nAppendix 9: Education Grant Procurements", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 34, "level": 9}}, {"headings_1": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, [{"headings_0": {"content": "Education", "page": 34, "level": 9}}, {"headings_1": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}]], "page": 34, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "metadata": {"headings": [{"headings_0": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}, {"headings_1": {"content": "Education", "page": 34, "level": 9}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}, {"headings_1": {"content": "Education", "page": 34, "level": 9}}, [{"headings_0": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}, {"headings_1": {"content": "Education", "page": 34, "level": 9}}]], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "or", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 35, "level": 2}}, {"headings_1": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "t Serial  \n\\| \nmeasures for \\| of contract \u2014 \\| \nNumber environmental managers  \n\\|  \nand social  \n\\| from sector \\|  \n\\| \\| \\} \\| impact specialists \\|  \n\\| \\| \\| en 80,397, 000 No  \ni BMC \\| Two \\|  \n\\| No \\|  \n\\|  \ni  \nI 702/WKS/ 22- \\| Classroom \\|  \n\\|  \n\\|  \n\\| 23/00003 \\|Blockat \\| \\| \\| \\| Bugubo \\| \\| \\| \\| \\| Butambula \\| \\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 35, "level": 2}}, {"headings_1": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}, [{"headings_0": {"content": "or", "page": 35, "level": 2}}, {"headings_1": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}], [{"headings_0": {"content": "or", "page": 35, "level": 2}}, {"headings_1": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}]], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Water tank", "metadata": {"headings": [{"headings_0": {"content": "| Water tank", "page": 35, "level": 1}}, {"headings_1": {"content": "or", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| at Bugubo", "metadata": {"headings": [{"headings_0": {"content": "| Water tank", "page": 35, "level": 1}}, {"headings_1": {"content": "or", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Butambula", "metadata": {"headings": [{"headings_0": {"content": "| Butambula", "page": 35, "level": 3}}, {"headings_1": {"content": "| Water tank", "page": 35, "level": 1}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 10: Over-release of PRF to PDM SACCOs \nSN. Name of SACCO Expected Actual PRF Variance Remarks  \nPRF (UGX.) (UGX.) (UGX.)  \n1 Nkusi Eastern  \n100,000,000 107,672,300 7,672,300 PRF not transferred to the Division PDM SACCO  \nPDM SACCOs in the F/Y", "metadata": {"headings": [{"headings_0": {"content": "| Butambula", "page": 35, "level": 3}}, {"headings_1": {"content": "| Water tank", "page": 35, "level": 1}}, [{"headings_0": {"content": "| Butambula", "page": 35, "level": 3}}, {"headings_1": {"content": "| Water tank", "page": 35, "level": 1}}]], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2021/22", "metadata": {"headings": [{"headings_0": {"content": "2021/22", "page": 36, "level": 1}}, {"headings_1": {"content": "| Butambula", "page": 35, "level": 3}}], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Naluwerere Eastern 100,000,000 107,672,300 7,672,300 PRF not transferred to the Division PDM SACCO  \nPDM SACCOs in the F/Y \n3 Bwole Western  \n100,000,000 107,672,300 Division PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "2021/22", "page": 36, "level": 1}}, {"headings_1": {"content": "| Butambula", "page": 35, "level": 3}}, [{"headings_0": {"content": "2021/22", "page": 36, "level": 1}}, {"headings_1": {"content": "| Butambula", "page": 35, "level": 3}}]], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2021/23", "metadata": {"headings": [{"headings_0": {"content": "2021/23", "page": 36, "level": 1}}, {"headings_1": {"content": "2021/22", "page": 36, "level": 1}}], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7,672,300 PRF not transferred to the PDM SACCOs in the F/Y 2021/24  \n4 Ndifakulya Western 100,000,000 107,672,300 7,672,300 PRF not transferred to the Division PDM SACCO  \nPDM SACCOs in the F/Y 2021/25  \nTotal 400,000,000 430,689,200 30,689,200 \nAppendix 11: Delayed disbursement of Parish Revolving Fund (PRF)", "metadata": {"headings": [{"headings_0": {"content": "2021/23", "page": 36, "level": 1}}, {"headings_1": {"content": "2021/22", "page": 36, "level": 1}}, [{"headings_0": {"content": "2021/23", "page": 36, "level": 1}}, {"headings_1": {"content": "2021/22", "page": 36, "level": 1}}]], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "metadata": {"headings": [{"headings_0": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}, {"headings_1": {"content": "2021/23", "page": 36, "level": 1}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| wicca \\| \nTotal \u2014s\\| Yoage\\_\\| Remark \\| u \\| ame \n\\| Nam ; Name received \nDisburseme \\| disbur s \\|  \n\\| \n\\| \\| (2021/2022 & nts (Loans) \\| sed", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}, [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}], [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}], [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}], [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}]], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "metadata": {"headings": [{"headings_0": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}, {"headings_1": {"content": "ia", "page": 37, "level": 9}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\| Nkusi Eastern i \n\\| 107,000,000 \\| 99.38 \\| \n672, 300 \n\\| \\| Division PDM \\|  \n\\| % \\| outstand i", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}, [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}]], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a | _SACCO | tai | | aaa)", "metadata": {"headings": [{"headings_0": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| T Bugi \" I Naluwerere \"Naluwerere Basel \\{08,000,000 ~~ \\| \\| 107,672,300 \\| 100.30 \\|  \n\\| Eastern Divison \\|  \n% \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "metadata": {"headings": [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~~ 107,672,300 \\| 106,000,000 798.45 1,672,30 \\| Western  \n\\| \\_ Division PDM \n\\|  \n% 'o  \ni  \nSACCO outstand \\| \n\\| . \n\\| \\| Western \nDivision PDM \\| ' Total \nnnn encroaches nineteen \n\"\\| List of flagship \n\\| Are the flagship \u2014 \n[num \\| Number of \nsh \\| SACCO \n\\| projects per projects consistent ber households \nt ' Na \\| \n\\| SACCO with the priority of implementing \\| \\| I \\| commodities hous items from \n\\| \n\\|  \nI  \nselected by the LG? ehol the priority \\| \\| \\| ds commodity list \n\\| Eastern $ farming", "metadata": {"headings": [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}, [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}]], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "metadata": {"headings": [{"headings_0": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, {"headings_1": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 87 io \ni  \n\\_ Division PDM \\|  \n'o Piggery i \n\\| The commodities of \\|", "metadata": {"headings": [{"headings_0": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, {"headings_1": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, [{"headings_0": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, {"headings_1": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}], [{"headings_0": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, {"headings_1": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}]], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "io Poultry  \n\\_ rice and maize don't \ni  \nHorticulture \\| fall under of the any  \ni \ni Coffee \\| priority projects. i \ni \ni Fish farming i \ni Fruit trees i", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}]], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Naluwerere Dairy", "metadata": {"headings": [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fa rming 7 \u2018\\| Partially. \\| \nwere \\| Eastern Divison Piggery \\|  \n\\| The commodities of \n\\| \\| PDM SACCO  \nPoultry  \n\\| rice and maize don't  \n\\|  \nHorticulture fall under any of the  \n\\| \n\\|  \nCoffee \\| priority projects. \nFish farming \n\\| Fruit trees \nestern Division ~", "metadata": {"headings": [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}, [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}]], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Dairy farming 7 ee Partially. ine N 106", "metadata": {"headings": [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i \n'o \ni j \ni PDM SACCO  \ni Piggery \\|  \nThe commodities of \nPoultry  \n\\| rice and maize don\u2019t \nHorticulture \\| \\| fall under any of the \nCoffee \\| priority projects. \\| Fish farming \ni Fruit trees \\| i \nSo ~ Dairy farming \\| Western Division \nakul \\| PDM SACCO \\| Piggery i \n\\| \nThe commodities of \nya i  \nio Poultry  \nrice and maize don\u2019t \\| \ni  \nHorticulture ' fall under of the \\| \\|  \nany  \n\\| \nCoffee \\| priority projects. \\| \\| \n: \nFish farming \\| \n\\| \nFruit trees i \nAppendix 13: Irregulaties in PDM inspections \nSN. Parish Name of Name of PRF Loan Project State  \nAudit Comment Name SACCO beneficiary Amount \n\\|  \n1 Nkusi Nkusi Eastern Auma 1,000,000  \ne Total project Division PDM Mariam  \nfailure.  \nSACCO Fe mn BZ ir  \n1 in. Claimed to have  \n\\} i bought chickens and UN Sit AN. all died.  \nowes  \nEe 2 Probably diverted \\* the funds. \nBeneficiary\u2019s residence with nothing on ground photographed on \n2 Nkusi Nkusi Eastern Kaudha 1,000,000 Division PDM\\_ Khadija  \nSACCO \n3 Bwole Western Mohamed 1,000,000 \n5% Dec, 2023.  \ne High risk of failure. \nClaimed to have bought 70 chickens and set up a shelter; but they died of disease and ; \u2018", "metadata": {"headings": [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}]], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[3", "metadata": {"headings": [{"headings_0": {"content": "[3", "page": 39, "level": 1}}, {"headings_1": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "only 20 are left.  \nA) However, there a  \nChicken shelter  \nwere no chickens on photographed on 5% site.", "metadata": {"headings": [{"headings_0": {"content": "[3", "page": 39, "level": 1}}, {"headings_1": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Dec, 2023.", "metadata": {"headings": [{"headings_0": {"content": "Dec, 2023.", "page": 39, "level": 1}}, {"headings_1": {"content": "[3", "page": 39, "level": 1}}], "page": 39, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Total project Division PDM Sande \na failure. SACCO a N  \ng  \nClaimed to have  \ney. \u00a9 7 bought chickens and \\|  \nE : all died.  \nee! ' \u2018\\} \\|\\| Probably diverted ite 2 \\| the funds.  \n\u00a3\\} \u00a5 ir  \nz  \nBeneficiary\u2019s  \nresidence with  \nnothing on ground", "metadata": {"headings": [{"headings_0": {"content": "Dec, 2023.", "page": 39, "level": 1}}, {"headings_1": {"content": "[3", "page": 39, "level": 1}}, [{"headings_0": {"content": "Dec, 2023.", "page": 39, "level": 1}}, {"headings_1": {"content": "[3", "page": 39, "level": 1}}]], "page": 39, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents", "TE cetacean - ii", "EEE", "LIST OF ACTON IIS - iii", "vacacsssasnaacounsncasenexstsnsnsus vans nenn", "OPINION", "i", "ssces2eereannecnrenen iene eee eure aera ree", "Basis Far INN - 1", "rte crc cw ti Seay Wali - cl", "Key AUCit Matters cccccccsscscsecsrsecsesessesesscsccscscesssesscsevessessssevecscsecscsevseeesteteacsssscaessseeesiseusateaeasenes - 1", "  1.0 Implementation of the Approved BUudget ccccscssssesssssessssssessssscssesescessessesesessesseseees - 1", "  2.0 Management of the Government Salary Payroll cececcceesesscecscsesesessnecscsesetecerseseseeeenees - 6", "ir Mall rst ete teeta i a si a ti ii ena - 11", "3.0 Education Development Grant", "11", " ccccccccecsssesesetecscseececscsssescseeecsssesersecesescseresccassuscitieensess", "ir TF nn EEE SITE - 12", "Management\u2019s Responsibility for the Financial Statements - 12", "Auditor\u2019s Responsibility for the Audit of Financial Statements nnnnnenn - 12", "Other Reporting RESPONSIDILtIES", "13", "ccc eesesceescsssescescsssessesscscscscscseessceceseevscecstersaesvasetseeess", "Report on the Audit of Compliance with Legislation ccccccscscesesesssscscecssssscsesssescsesessesesees - 13", "  4.0 Implementation of the Parish Development Model ccccccccccsesssssscsesesetesecscseeeteeesseseees - 13"], "page": 3}]}