{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUNYANGABU DISTRICT LOCAL GOVERNMENT  \nFOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTable Of COntent..........csssssssssssssssecssecsssssscssssussssssssssessavssassserssessevsssvesanearsssnutssseesaessvessettasessesaensecsven ii LiSt OF ACFONYMS...0....ccscessessessessesssssesssscsessusssssessssussussuvsussisesuesasssessssassressessuetavesseatesecstesesseesersesssaveavess iii \nORT NN rasen 1 ett. omaenaannenaosimestnnrnontanon ection coos pen pnw een enaaign  \nde ema cl \nBASIS: FOR OPTION  \n1 s:assnaicoruete iaiivasiarnarnennsanenmecnsnsnnncnassinsestsnenieaesnscunutsin yarn ggsayarunerieeenarawnssen  \nvavee \nBIETET IMEATTFER 1 een nennen eng GERT  \nGET TLG \n1.0 IMPLEMENTATION OF THE APPROVED BUDGET  \n1 .................nnnnnnnnnnn \n2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL..w....ccscccsssesssesssecsessscesseessesseeenee 11 \ni  \n14 \n3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS)...14 \n3.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT \n(DWSSCG).......eessessessesssesseesecsscossesscsussssesesucsvesssssessesevessussasssessasssussuuessssssessssesessusssessecavensenseevees 14 \n4.0 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROIG IEAM 18 scscansss casznvistacnnsasennenxiosenasnnennnenssnnin nbn concestasvevoeseug eye yspta  \neta onan tnaneenreeeeninerses esis \n4.2 EDUCATION DEVELOPMENT GRANT... 21 4.3 REVIEW OF BUDGETING AND ALLOCATION ..........c:ccsccssscssesssssssssesssecsessessessessessessessesseseceves 22 \n+4 MIERO SCALE IRRIEATIEN  \n24 scsscsissxisanssnestnaescsscidtaianonareneenencennnsnmnnrsoonsnceaemorunecnnan ennneeannacieenvesun \n4.5 \u2018OTHER ENTITY SPECIFIC. FINDINGS  \n26 asascnsnssvssssssaxcswoave sian stsncnssannanenneneanmnnasnnnen anon nennen \nQTE PTT 27 nen \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ......cccccccccsccccessceseeseeseees 27 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ......ccsccssceceesseeoes 27 OTHER REPORTING RESPONSIBILITIES ........ccsscsssesscssscsscsssessecssessscssescsesssecsaveesesstssassessvesseesesseeses 28 \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .......ccscsesssscscsesssesssessseesseesecseee 29 5.0 IMPLEMENTATION OF THE PARISH DEVELBPMENT MODEL  \n29 nun \nList of Acronyms", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG District Local Government  \n~GoU 7 \\| Government  \n. \u2014\\_ of Uganda  \n\\| \n=\\| HCMS Human Capital Management System \nICT \nInformation and Communication Technology \\|  \nINTOSAI \nInternational Organization of Supreme Audit Institutions  \n5 IPPS \nIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions  \n\\| i  \nLGFAM \nLocal Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007 \nLGPPDA \nLocal Government Public Procurement and Disposal Authority  \nLLG Lower Local Governments  \n7 \\| \\| LR Local Revenue \nMDAs Ministries, Departments and Agencies  \n\u2014\\_  \nu MoES \nMinistry of Education \\|  \nMoFPED \na  \nMinistry of Finance, Planning and Economic Development  \n\\| MoGLSD \nMinistry of Gender, Labour and Social Development  \n\\|  \nEn MoLG \nMinistry of Local Government \nNAA \nNational Audit Act  \nNTR Non-Tax Revenue ea Office of the Auditor General \nProgram Budgeting System  \n\\| Payroll Consults Africa  \nPayroll Deduction Management System \\| Procurement \\| & Disposal Unit  \n\\|  \nPublic Finance Management Act \nPublic Finance Management Regulations  \n\\|  \nPublic Procurement & Disposal of Public Assets  \n\\| Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}]], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Account =", "metadata": {"headings": [{"headings_0": {"content": "Account =", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Account =", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 8}}, {"headings_1": {"content": "Account =", "page": 3, "level": 3}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Single", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 8}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 8}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \u2014 7 \u2018Treasury Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 8}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 8}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER = Sa eer 7 7", "metadata": {"headings": [{"headings_0": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}, {"headings_1": {"content": "Single", "page": 3, "level": 8}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uganda", "metadata": {"headings": [{"headings_0": {"content": "uganda", "page": 3, "level": 5}}, {"headings_1": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UCF \\\\ Consolidated Fund OO \nREPORT OF THE-AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUNYANGABU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "uganda", "page": 3, "level": 5}}, {"headings_1": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}, [{"headings_0": {"content": "uganda", "page": 3, "level": 5}}, {"headings_1": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}], [{"headings_0": {"content": "uganda", "page": 3, "level": 5}}, {"headings_1": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}]], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], "page": 4, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Bunyangabu District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Bunyangabu District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section Si of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}]], "page": 4, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTER \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 \nactivities and out-puts the funds will be\u201cspent on in order to deliver services to citizens. \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 Bunyangabu District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the Bunyangabu District had a budget of UGX. 42,553,800,520 out of which UGX. 41,297,047,686 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}]], "page": 4, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage) 28,309,735,140 28,309,735,138 100 2 Recurrent (Non-wage) 7,150,186,821 6,376,113,784 89 3 Development 7,093,878,559 6,611,198,764 93 Mn \\| Total  \n\\| 42,553,800,520 \\| 41,297,047,686 \\| 97 \nOut of the total warrants of UGX. 41,297,047,686, I reviewed expenditure on activities/outputs worth UGX. 22,136,342,501 (54%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}]], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual \nCumulative  \nCumulative % out expenditure Actual  \nof total warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wage expenditure 15,725,166,246 15,725,166,246 \nPDM expenditure audited 49,027,752 15,774,193,998 3 Microscale irrigation projects 106,470,551 15,880,664,549 Focus \narea-Water  \ndevelopment Grant (Piped  \n413,047,302 16,293,711,851 water, and Rural water and  \nSanitation grant) \neatin: = Treanor  \n358,688,554 16,652,400,405 \nBelow are my findings from the performance of revenues/warrants;- absorption of warrants and implementation of outputs and activities under the budget performance review.  \nNo Observation Recommendation \\| 1.1.1 Performance \nPerformance of Local Revenue  \nAccording to the approved budget, the District planned to collect local revenue  \nThe Accounting Officer of UGX. 487,597,963 however; by the end of the year, only UGX. 282,485,281  \nshould ensure that all had been collected representing 58% performance. The summary is in the the budgeted revenue table below and the details are in appendix 1.  \nis adequately No Source Approved Actual Variance collected. budget  \nCollections  \nTax 205,965,939 130,231,025 75,734,914  \nRevenues  \nNon-Tax 152,254,256 129,377,768 \n281,632,024 \\|  \nRevenues  \nTotal 487,597,963 282,485,281 205,112,682 Revenue \nThe District over collected revenue from LST which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the Budget un- \nAmount implemented  \nactivities  \n1 000014 - [Transfers to LLGs\\| Transfers were 163,301,682 Administrative meant to  \nand Support facilitate  \nServices  \nimplementation  \nof activities in  \nLLGs.  \n2 000014 - \\|Property Maintenance of 13,651,000 Administrative \\|management district properties  \nand Support activities like especially  \nServices compound buildings like  \nmaintenance, offices  \noffice cleaning  \n3 010008 - [Facilitation ofi Facilitation of 28,160,000 Capacity Boards, Boards,  \n\\|Committees and \nNo Observation Recommendation --\\|-  \n: \nProgramme", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}, [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}]], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approved Budget Warrants (UGX) %age financial year are fully (UGX) perfor implemented. manc e MoFPED should Agro-Industrialization 1,782,590,367 1,740,248,764 98 release all the Community 16,591,241 15,635,534 94 budgeted funds timely Mobilization And to enable the district Mindset Change implement all the Development Plan 376,659,726 376,659,722 100 budgeted activities. Implementation Governance And 1,915,015,504 1,808,296,604 94 Security Human Capital 31,886,640,595 31,457,405,740 99 Development Integrated Transport 781,395,911 674,385,273 86 Infrastructure And Services Natural Resources, 909,938,701 909,938,701 100 Environment, Climate Change, Land And Water Private Sector 58,185,730 58,185,730 100 Development Public Sector 3,558,640,079 3,554,162,788 100 Transformation Tourism Development 2,500,000 2,500,000 100 \\| Total 41,288,157,854 40,597,418,856 \\| The UGX. 690,738,998 that was not warranted was meant for the following activities which were either partially or not implemented at all; No Programme Amount not Activities not Purpose and warranted /partially impact of the implemented unimplement ed activity 1 Agro- 42,341,603 ACDP activities Training, Industrializatio were partially sensitisation n implemented and mobilisation of farmers were partially implemented. 2 Community 955,707 Community Community Mobilization based based activities And Mindset activities like like mobilisation Change mobilisation and and sensitisation of sensitisation of communities communities were partially were partially implemented No Observation, Recommendation ... . 4... implemented Integrated 107,010,638 Road works The planned Transport under emergency Infrastructure emergency works in LLGs And Services funding in were partially LLGs was implemented. partially The planned implemented road works at Road works the district were planned by the partially District was implemented. partially implemented. Public Sector 4,477,291 Training of the Training of Transformation business business community community was was partially partially implemented implemented. Total 690,738,994 As a result of failure to warrant the budgeted funds, the District could not implement the following; Planned road works at the district and at Lower Local Governments e were partially implemented. Procurement of medical supplies was not done e Training, sensitisation and mobilisation of farmers under ACDP were e partially implemented. The Accounting Officer attributed this to budget cuts where the district had no control, however, the planned activities had been rolled over to the next financial year. 1.1.3 Performance of external assistance The entity had an approved budget for external assistance of UGX. The Accounting Officer 778,044,703 from the various programmes out of which UGX. 396,320,617 should continually was warranted resulting in a shortfall of UGX. 381,724,086 representing 51% engage the performance. development partners and ensure that all The performance of warrants for each of the", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}, [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}]], "page": 7, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "be", "metadata": {"headings": [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}], "page": 10, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 16.066 \\| \nAs a result of failure to utilise warrants;  \ne Staff were not recruited which affected service delivery. e UGIFT projects remained incomplete \nThe Accounting Officer explained that the unspent balances were due to the late release of the supplementary budget of UGX. 14,960,673,598 which was communicated on 04th May 2023, for salaries of UGX 12,641,593,845 and UGIFT development of UGX. 2,061,902,349 and gratuity of UGX. 245,713,440. \n1.1.5 Lack of a ropriate performance indicators and targets in the wor k  \nplans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 The Accounting Officer states that the work plan of a vote shall indicate the key performance should ensure that all \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}, [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}], [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}], [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}], [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}]], "page": 10, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Recommendation", "metadata": {"headings": [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], "page": 11, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets  \nCategory No. of No of No.of No of Expenditure % of outputs outputs activiti Activiti activiti Amount Quanti sampled es in es es (UGX) ficatio the with withou n of outpu clear t clear  \noutput ts perfor perfor S mance mance  \nindicat indicat  \nors  \nors  \nand and  \ntarget targets  \ns  \nFully 9 25 23 2 3,153,710,53 88 quantified  \n\\|  \noutputs  \nSubstantial 0 0 0  \nly  \nquantified  \nOutputs  \nOutputs 1 1 0 1 49,027,752 12 not fully  \nquantified  \nTotal 10 26 23 3 100 % \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 acknowledged the shortcoming however, he added that all the new heads of departments have been taken through the process of setting targets/ objectives with clear quantity, quality and time and in the current FY this had been addressed. \n1.1.6 Implementation of outputs  \nI assessed the implementation of eleven (9) outputs with fifty (25) activities The Accounting Officer worth UGX. 26.98Bn and noted that; \nshould ensure that the revoted funds are fully e Six (6) outputs with twenty-one (21) activities and expenditure worth utilised to fully UGX.1.58Bn were fully implemented. \nimplement all planned activities that were e Three (3) outputs with four (4) activities worth UGX.1.52Bn were rolled over.  \npartially implemented. \nTable showing performance indicators and targets \nObservation  \nRecommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. \nSupply and installation of demonstration irrigation equipment was not implemented.  \nRoutine mechanised maintenance was partially implemented Construction of staff house at Rubona HC III was partially implemented  \nConstruction of Katugunda Seed School in Kabonero S/C was partially implemented  \nConstruction/ Upgrade of Kateebwa Monument HC II to HC III was partially implemented \nRefer to Appendix 3 for details, \nThe Accounting Officer explained that these were multi-year projects whose funds reminded unspent at the closure of the FY 2022/2023, however, the", "metadata": {"headings": [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}, [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}]], "page": 11, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bu", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], "page": 12, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funds were re-voted and implementation was on-going. \n1.7  \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and PHC Development  \nI sampled two (2) out of nine (9) activities with a total expenditure of UGX 0.169 Bn. The significant findings are provided in the table below. \nNo Progra Activity Source Total Pictorial Summary Audit Management mme details of expenditur evidence of conclusion Response funds e (UGX) findings  \n(Time,  \nQuality,  \nQuantity,  \nCost and \nFunction \nNo i es \nProgra - \\| \u201cActivity \\| Source \\| Total  \n\\| Pictorial \\| Summary Audit \nManagement -\\| mme details of expenditur evidence of conclusion\\} Response funds e (UGX) findings  \n(Time,  \nQuality,  \nQuantity,  \nCost and \nFunction \nality)  \n7 n nr  \nURF 25,000,000 fa, At the There was 2022/23 to \n\\|\\|\u00bb 4.  \n\"time \\|  \nngo - \nof a need for UGX. \nKasukali  \n: \nRwano \u2014 \n:  \ninspection \nthe district 87,482,121 in \\| November to carryout the FY \\#4  \nroad 2023, routine 2023/24. 5.6Km \n\\| \\| \\| \ngrass had manual In addition, he grown on maintenan stated that it the sides ce to was the major \\| \u201c\\| of the protect reason road. this maintenance \ninvestment was not \nadequately done. \n", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}, [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}]], "page": 12, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human Construc PHC 118,000,000 a At the There The Capital tion of Develop", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "be 4 time of was Accounting Develop Kibiito ment \nto \u201c2 inspectio delay in Officer ment HC IV \n5 Hrn  \nn \nservice explained that \\*\u00bb \u2018\\|\\| Novembe delivery the phased General \nWard \nr 2023, since this approach was Phase II \nworks project due to the \\|  \nhad been has been meager complete on for resources that d as per the last 2 a project could the BOQs Financial not be fully however, Years. implemented there  \nin one FY.", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}, [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}]], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "was no", "metadata": {"headings": [{"headings_0": {"content": "was no", "page": 13, "level": 11}}, {"headings_1": {"content": "Bu", "page": 12, "level": 3}}], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "service \ndelivery since the", "metadata": {"headings": [{"headings_0": {"content": "was no", "page": 13, "level": 11}}, {"headings_1": {"content": "Bu", "page": 12, "level": 3}}, [{"headings_0": {"content": "was no", "page": 13, "level": 11}}, {"headings_1": {"content": "Bu", "page": 12, "level": 3}}]], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "general", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 13, "level": 1}}, {"headings_1": {"content": "was no", "page": 13, "level": 11}}], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ward was \nnot in", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 13, "level": 1}}, {"headings_1": {"content": "was no", "page": 13, "level": 11}}, [{"headings_0": {"content": "general", "page": 13, "level": 1}}, {"headings_1": {"content": "was no", "page": 13, "level": 11}}]], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "use.", "metadata": {"headings": [{"headings_0": {"content": "use.", "page": 13, "level": 11}}, {"headings_1": {"content": "general", "page": 13, "level": 1}}], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should lobby for more funding for road works and \nto start accessing water.", "metadata": {"headings": [{"headings_0": {"content": "use.", "page": 13, "level": 11}}, {"headings_1": {"content": "general", "page": 13, "level": 1}}, [{"headings_0": {"content": "use.", "page": 13, "level": 11}}, {"headings_1": {"content": "general", "page": 13, "level": 1}}]], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "use.", "page": 13, "level": 11}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 Delayed service delivery sine the community had not accessed the clean and safe water yet.  \nEducation \nThere was a crack observed at the \nThe Accounting Officer should slab that carries water tank at engage the contractors to have", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "use.", "page": 13, "level": 11}}, [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "use.", "page": 13, "level": 11}}], [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "use.", "page": 13, "level": 11}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bunjojo Primary School.  \nthe defects rectified ps before Grant \nThe classroom block had not been completed to paint in the inside wall \nretention is paid. at Kinyampanika Primary school.  \n\u00a9 The classroom block had cracks on  \nthe apron at Butyoka Primary School", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}, [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This can affect the longevity of the classrooms thus denying the intended beneficiaries the sanitation services expected. Microscale \nThe two planned irrigation The Accounting Officer should demonstration sites were not make sure that funds are re-", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}, [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "established since there was a delay voted and demonstrations in procurement,  \ninstalled.  \nImplication  \nThis fails the purpose for which the  \nfunds were disbursed and poor  \nimplementation of the program during  \nthe financial year under review.  \nThe contractor abandoned the site The Accounting Officer should before completion at construction of  \nensure \nthat projects \u2018  \nare staff house at Rubona HC III.  \ncompleted time to avoid on  \nDelayed completion of staff house at  \nRubona HC III since the completion additional costs terms of date was 25th March 2023.", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}, [{"headings_0": {"content": "irrigation", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "monitoring.", "metadata": {"headings": [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Apart from the administration block, ICT laboratory and sports field not started, the rest of the buildings were still at the foundation level at the time of inspections of Katugunda Seed School.  \nAlthough the contract period was still on, works at Katugunda Seed School were far behind schedule and likely to create additional costs in monitoring and supervision. \n~ percentage of all entity budgets. Other \u2018anoirialies 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; \nBunyangabu District had a wage budget of UGX. 28,309,735,140, out of which UGX. 15,725,166,246 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe Accounting should The District had an approved wage budget of UGX. 14,257,146,532, and engage the relevant obtained supplementary funding of UGX. 14,052,588,608 resulting into a authority to have these revised wage budget of UGX. 28,309,735,140 which was all warranted as funds re-voted and detailed in Appendix 4. \nrecruitment carried out. \nOut of the total warrants, UGX. 15,725,166,246 was utilized by the District resulting in un-utilized warrants of UGX. 12,584,568,892 representing utilization of 56% as summarized in the table below.  \nApprove Supple Revised Warrant Payments Unspent d menta Budget s UGX. UGX. Bn Balance UGX. Budget ry UGX. Bn Bn", "metadata": {"headings": [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}, [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bn", "metadata": {"headings": [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], "page": 15, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX. Bn UGX.  \nBn  \n14.257 28.309 \\| 28.309 15.725 12.584 \nFrom the analysis, I noted that;  \ne There was an under absorption of UGX. 12,584,568,892 \nThe Accounting Officer explained that the unspent balances were due to the late release of supplementary budget of UGX 14,960,673,598 which was communicated on 04th May 2023 with limited time to complete the recruitment exercise. In addition, he stated that the request for clearance was submitted but no response was received by the closure of the Financial Year 2022/2023 which resulted in unspent funds of UGX 12,583,634,699 for salaries.  \n2.2 Validation of employees on the entity payroll \nTI he Accounting Officer The District had 1,367 employees on the IPPS payroll of which 1,347 (99%) \nshould initiate a process were fully verified, 2 (0.1%) partially verified, 2 (0.1%) nat verified and 1A of deleting these names (0.8%) did not show up. \nfrom the payroll. For In addition, 11 individuals had not accessed the payroll by end of June, staff on transfer of \n\\|  \ni.  \n2 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \nii. 14 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nA total of UGX. 13,476,736 was paid as salary to 14 employees in question after exit and this is considered a financial loss to Government. \ne) 11 individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.", "metadata": {"headings": [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}, [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}]], "page": 15, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that one staff, his record on IPPS was in a  \nformer approvers account and they could not update his supplier Number.  \nHowever, he was re-captured on IPPS on ist June, 2023 and others where  \nnew recruitments who had not accessed the payroll yet.  \n2.3 Inconsistencies in Employee Details  \nThe Accounting Officer A total of 440 employees on the payroll had inconsistencies in their dates of should  \nengage the birth, captured in the payroll and data captured by NIRA on the National affected staff and IDs. The information is critical in the identification of an individual.  \nensure that employee records are duly updated Inconsistent information undermines the integrity of the District\u2019s records and brought to the and may complicate the employee service history and retirement attention of the Ministry Procedures. Where the errors in dates of birth increase the length of service,  \nof Public Service within a it may lead to the irregular extension of employee service.  \nspecified timeline for appropriate action.  \nThe Accounting Officer explained that he wrote to the affected staff to bring  \nevidence of their right dates of birth for onward submission to the Ministry of  \nPublic Service for reconciliation and updating on Integrated Personnel and  \nPayroll System (IPPS).  \nFindings from Other Special Audit Procedures  \nThe Accounting Officer I undertook other special audit procedures to review the accuracy of the should put in place payroll including planning, budgeting and payments for the period of four controls to ensure that years (2019/2020-2022/2023).  \ndeductions are always accurately computed I noted that;  \nand promptly paid as a) A total of 8 employees were not paid salary amounting to UGX. per the payroll register. 13,961,993 in the period under review leading to arrears.  \nBesides, the amounts over remitted should be b) Over-remittance of UGX.  \n7,409,264 and under-remittance of UGX.  \nmade by the entity during the followed up with a view 112,580,544 of statutory deductions  \nwere  \nof \nsalary payment to: their new duty stations.  \nh) Review of the Entity Staff Establishment \nThe Accounting Officer During the audit, I undertook procedures to review the Should engage relevant stakeholders to develop completeness and relevancy of the entity establishment and noted  \nand implement a costed", "metadata": {"headings": [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}, [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}]], "page": 16, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that;", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "staff structure for the i) Out of 125 approved positions, .  \na \ntotal of 79 positions ..  \nwere pistrict and ensure that filled leaving a gap of 46 vacant positions.  \nvacant positions are filled.  \nii) The entity did not have an approved and costed staff  \nestablishment for primary, secondary and tertiary institutions  \nwhile the staff structure for health facilities issued by Ministry of  \nHealth was not incorporated into the district approved structure. \nii) Relatedly, 10 staff on the payroll were not on the staff list. \nThe Accounting Officer explained that a request for recruitment was submitted to MOPS but no response to date. He further explained that a communication dated 21/8/2023 was made to MOPS and MOES regarding approved and costed staff establishment for primary, secondary and tertiary institutions. \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 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}, [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}]], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "that;", "page": 17, "level": 5}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "that;", "page": 17, "level": 5}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}]], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 18, "level": 8}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and Extension of GFS Lines 13  \n10  \nSanitation Sub- Construction of production 3  \n3  \nGrant  \nboreholes  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 18, "level": 8}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 18, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Restoration of GFS Line 1  \n1", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 18, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Extension of GFS Lines 4", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 4", "metadata": {"headings": [{"headings_0": {"content": "| 4", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ems  \nRestoration of GFS Line 1  \n1", "metadata": {"headings": [{"headings_0": {"content": "| 4", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "| 4", "page": 18, "level": 2}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations  \nI noted the following areas where management had commendable performance; \ne All water projects were in conformity with the five-year development plan.  \noe All the projects implemented were eligible capital investments.  \nFairness in the distribution of water projects was noted.  \ne  \ne The district maintained an asset register for the water projects.  \nThe desk and field appraisals for all the projects were undertaken.  \ne  \noc All the project designs were approved by Ministry of Water and Environment.  \nAll the budgeted funds of UGX. 425,094,535 were received by the district.  \noe  \no The District had agreements/ formal consent, or MoUs for the land on which water facilities were constructed. \n3.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \nThe District allocated 78% to new capital development instead of a minimum of o  \n65% leading to over allocation by UGX. 26,727,614 (13%). Subsequently, rehabilitation of water facilities was over allocated by UGX. 6,167,911 (3%) while investment servicing costs was not allocated under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component). \nIn addition, the District allocated 100% to new capital development instead of a e  \nminimum of 85% leading to over allocation by UGX. 32,924,626 (15%). Subsequently, Investment servicing costs were not allocated under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix 5 \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}]], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the shortcoming however, he stated that the irregularity came as result of the supplementary budget that was released during the PY.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow the guidelines while implementing such programs. \n3.1.2.2 Funding and Absorption  \nI reviewed the budget performance of Bunyangabu DLG and noted the following; \no UGX. 425,094,535 (100%) was received, out of UGX. 425,094,535 budgeted. Out of the funds received UGX. 205,597,028 (48%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 219,497,507 (52%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below; \namount \namount  \nRural Water and Sanitation Sub-Grant ee ee traditional component  \nPiped Water Sub-Grant (UgIFT 219,497,507] 219,497,507 0\u00b0 component  \n\\| Total 1425,094,535 425,094,535 0]", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "535|", "metadata": {"headings": [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub- 219,497,507 219,497,507 212,670,296 6,827,211 97 Grant (UgIFT  \ncomponent  \n425,094,535 425,094,535 413,047,302 12,047,233 \\| \noe A review of the annual work plan, budgets and performance reports revealed that all the planned eight (8) activities were fully implemented, Details are in Appendix 6 \n3.1.2.3 Review of the Procurement Process  \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nT reviewed procurement files and noted the following; \na) None of the 8 projects had their procurement adverts published by 30 June 2022, and  \nb) None of the 8 projects the projects had their procurement contracts awarded by 31\\* October 2022. Details in appendix 7. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}]], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 3}}, {"headings_1": {"content": "535|", "page": 19, "level": 1}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the shortcoming but attributed it to delay of release of the supplementary budget.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 3}}, {"headings_1": {"content": "535|", "page": 19, "level": 1}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 20, "level": 3}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should abide by the issued guidelines by ensuring that the procurement process is commenced early enough so as to achieve timely", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 20, "level": 3}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.2.4 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \nI reviewed the implementation of the Grant activities and noted-the following; \nThe district lacked water quality testing kits as a result water quality test were o  \ncarried out using rudimentary techniques focusing on water smell, color and taste other than the standard tests. \nThe Accounting Officer acknowledged that the district doesn\u2019t have a water quality test kit thus hampers testing. In addition, he stated that the test kit is costly requiring over UGX. 21,000,000 from the non-wage grant category which would suffocate the implementation of other software activities. \nRecommendation  \nThe Accounting Officer should follow the guidelines. \n4.0 IMPLEMENTATION OF UGANDA \\_INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM  \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBunyangabu District received all the budgeted UGX. 4,709,333,564 to the implement the programme. \nThe following activities were undertaken; \nSN Activity \nPlanned Actual", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 21, "level": 8}}, {"headings_1": {"content": "implementation.", "page": 20, "level": 1}}], "page": 21, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of seed school at Katugunda in Kabonero 1 \n1", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 21, "level": 8}}, {"headings_1": {"content": "implementation.", "page": 20, "level": 1}}, [{"headings_0": {"content": "quantity quantity", "page": 21, "level": 8}}, {"headings_1": {"content": "implementation.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Subcounty", "metadata": {"headings": [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], "page": 21, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n2 Upgrading of Kateebwa Monument HC II to HC III in\\| 1 \n1 Kateebwa S/C  \nLe Supply of furniture at Kiyombya Seed School  \nAssorted Assorted 4 Conslruclion of slaff louse dl Rubuttd HC II \n1 1", "metadata": {"headings": [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}, [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}]], "page": 21, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4.1.1 Areas of Improvement\n- \\- ---~-. -  \n2  \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], "page": 22, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n4.1.2 Planning and Budget Performance  \n4.1.2.1 Funding and Absorption  \nThe district received all the approved budget of UGX. 4,709,333,564 out of which UGX. 1,524,295,270 (32%) was spent leaving UGX. 3,185,038,294 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) funding absorption \n: Coe Sana FEN 4,709,333,564 \n4,709,333,564 1,524,295,270 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of seed school at Katugunda in Kabonero Sub county e Upgrading of Kateebwa Monument HC II to HC III in Kateebwa S/C \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the unspent balances relate to the projects that were still on-going by the end of the Financial Year.", "metadata": {"headings": [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}, [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}]], "page": 22, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], "page": 22, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that these projects are completed. \n4.1.3 Implementation of UGiFT activities  \n4.1.3.1 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all \nThe Accounting Officer explained that the process of acquiririg land titles was on- going, however, the Rubona Health Centre land got issues where the process of surveying the land findings showed that the land falls under an existing title by the name of Azalia who happens not to exist anywhere in that area. \nRecommendation \nThe Accounting Officer should expedite the process of acquiring land titles for the above pieces to avoid future land disputes. Meanwhile he should commit to resolving the issue of Rubona land. \n4.1.3.2 Inspection of water Grant activities  \nI conducted physical inspections of Three (3) UGIFT projects implemented at UGX. 849,000,000 on 16 November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation Remarks \n1 Construction of oe The contractor \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}]], "page": 22, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting", "metadata": {"headings": [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], "page": 23, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "staff house at abandoned the \\|  \nOfficer should A  \nRubona HC III site before \\| MON ensure that the completion. \\| BR. \\\\ a is completed Delayed ? as per the contract. e  \nContractor: . M/S \\|  \ncompletion since 1 (\\| \\|  \nSeeco Hardware the completion \\|. La BR  \n& General date was 25th \\|\\| \\|  \n\\|  \nConstruction March 2023. \\| \\|  \nLtd. \n\\| \\|  \n\\|  \nContract The Accounting \\|  \nen Officer tier explained \\| \"KL a De a 179,000,000 that the \nwill \\| incomplete staff housel at be brought to the \\|RubonaH cm  \nAmount paid to \nattention of the \\| \ninspection date: Contractor before UGX. retention is paid.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}, [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}]], "page": 23, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "161,500,000", "metadata": {"headings": [{"headings_0": {"content": "161,500,000", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting", "page": 23, "level": 5}}], "page": 23, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Upgrade \u2018of \\|e Completed but \n\u2014 ..L.Ihe - Accounting Rubona Health not in use  \nOfficer should Centre IT to waiting for the  \nensure that the Healt Kenite handover  \nproject is completed despite a FY  \nand handover to the In  \nvide\\|", "metadata": {"headings": [{"headings_0": {"content": "161,500,000", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting", "page": 23, "level": 5}}, [{"headings_0": {"content": "161,500,000", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting", "page": 23, "level": 5}}]], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020/2021", "metadata": {"headings": [{"headings_0": {"content": "2020/2021", "page": 24, "level": 2}}, {"headings_1": {"content": "161,500,000", "page": 23, "level": 2}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 24, "level": 8}}, {"headings_1": {"content": "2020/2021", "page": 24, "level": 2}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 24, "level": 1}}, {"headings_1": {"content": "community.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 24, "level": 8}}, {"headings_1": {"content": "procurement", "page": 24, "level": 1}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "reference \nnumber MOH- Delayed handover  \nUGIFT/WRKS/20 of the general ward  \n20-21/0001- to the facility not  \nonly affects service  \n20/LOT 18.  \ndelivery but also  \nContract  \nfails the purpose 2. Bee eon Amount: UGX. for which the funds A picture showing 679,000,000 were disbursed. maternity ward not yet The Accounting handed over to the Contractor: explained that facility.  \nei there were still  \nEngineering some defects that  \nwere being rectified  \nServices .  \nLimited  \n=  \nby the Contractor. \nConstruction of The contractor  \nThe Accounting Kiyombya Seed (Prutaz  \nOfficer should Secondary Construction And  \nensure that the Vocational Training  \nschool is connected S chool .  \nin  \nCentre Ltd) to the electricity 2 Kiyombya 2 Sub  \nabandoned the site", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 24, "level": 8}}, {"headings_1": {"content": "procurement", "page": 24, "level": 1}}, [{"headings_0": {"content": "project.", "page": 24, "level": 8}}, {"headings_1": {"content": "procurement", "page": 24, "level": 1}}], [{"headings_0": {"content": "project.", "page": 24, "level": 8}}, {"headings_1": {"content": "procurement", "page": 24, "level": 1}}]], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "grid.", "metadata": {"headings": [{"headings_0": {"content": "grid.", "page": 24, "level": 8}}, {"headings_1": {"content": "project.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "County under and the district Procurement entered into a MoES/ugIFT/WR contract with KS/2018- another contractor 19/000129 LoT (WS Rubrima Africa Ltd) to 9", "metadata": {"headings": [{"headings_0": {"content": "grid.", "page": 24, "level": 8}}, {"headings_1": {"content": "project.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 24, "level": 8}}, {"headings_1": {"content": "grid.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "unfinished works, Contractor: however connection", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 24, "level": 8}}, {"headings_1": {"content": "grid.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "M/S", "metadata": {"headings": [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prutaz of the school to the Construction electricity grid was And Vocational! Not included in the Training Centre SuopE works and \n4.2.1 Positive observations  \nI noted the following areas were management had commendable performance; \no The district maintained an up-to-date asset register of education facilities and their condition. \nAll the projects were screened for likely environmental and social impacts and the o \nprescribed mitigation measures for all the screened projects were implemented.  \no The allocation of grants was done in accordance with the approved criteria.  \no The district incorporated education development grants project activities into the district plans and budgetary framework.  \nAll the budgeted funds of UGX. 361,220,393 were received by the district.  \no \nThe district did not budget or spend any funds on ineligible activities. o \no The district did not spend any funds on activities outside approved Education Development grant work plan.  \no All the implemented projects were monitored by the LG and data collected compiled by the DLG was consistent with my verifications. \n4.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3 \nREVIEW OF BUDGETING AND ALLOCATION \na) Funding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX. 361,220,393 representing 100% funding as detailed in the table below; \nBudgeted amount (UGX) Funds released (UGX) Variance (UGX) 361,220,393 361,220,393 0 \nOut of the UGX. 361,220,393 released, UGX. 358,688,554 had been spent by the end of the year, resulting in an under absorption of UGX. 2,531,839, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}, [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}]], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funds", "metadata": {"headings": [{"headings_0": {"content": "funds", "page": 25, "level": 1}}, {"headings_1": {"content": "M/S", "page": 24, "level": 2}}], "page": 25, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7  \nreleased Expenditure (UGX) Unspent (UGX) % of (UGX) \nabsorbed \n4.3.1 Inspection for service delivery under the Education Development Grant  \nI sampled two (2) projects with a total expenditure of UGX. 372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed;  \n\" Project Inspection Pictorial Evidence Recommendatio Remarks (Time, n", "metadata": {"headings": [{"headings_0": {"content": "funds", "page": 25, "level": 1}}, {"headings_1": {"content": "M/S", "page": 24, "level": 2}}, [{"headings_0": {"content": "funds", "page": 25, "level": 1}}, {"headings_1": {"content": "M/S", "page": 24, "level": 2}}], [{"headings_0": {"content": "funds", "page": 25, "level": 1}}, {"headings_1": {"content": "M/S", "page": 24, "level": 2}}]], "page": 25, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 26, "level": 8}}, {"headings_1": {"content": "funds", "page": 25, "level": 1}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 26, "level": 8}}, {"headings_1": {"content": "funds", "page": 25, "level": 1}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 8}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction o The latrine at  \nThe Accounting of a3 stance Bunjojo primary  \nOfficer should VIP latrine School had  \nensure that the with urinal at developed a  \ndefects are crack at the  \nhandled by the Mugoma and  \nslab that carries  \ncontractor. Bunjojo water tank.The  \nPrimary contract by 90  \nschool at days  \nKibiito Sub", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 8}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 26, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contractor: The Accounting Kibiito Civil Officer explained Works that the snugs Limited were brought to the attention of Contract the contractor Amount: and were UGX. \ncorrected.", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 26, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}, [{"headings_0": {"content": "County", "page": 26, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37,160,560", "metadata": {"headings": [{"headings_0": {"content": "37,160,560", "page": 26, "level": 8}}, {"headings_1": {"content": "County", "page": 26, "level": 8}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date: UGX. \nContractor:", "metadata": {"headings": [{"headings_0": {"content": "37,160,560", "page": 26, "level": 8}}, {"headings_1": {"content": "County", "page": 26, "level": 8}}, [{"headings_0": {"content": "37,160,560", "page": 26, "level": 8}}, {"headings_1": {"content": "County", "page": 26, "level": 8}}]], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IT A picture showing the crack on] |", "metadata": {"headings": [{"headings_0": {"content": "IT A picture showing the crack on] |", "page": 27, "level": 3}}, {"headings_1": {"content": "37,160,560", "page": 26, "level": 8}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Katengeta", "metadata": {"headings": [{"headings_0": {"content": "Katengeta", "page": 27, "level": 8}}, {"headings_1": {"content": "IT A picture showing the crack on] |", "page": 27, "level": 3}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| the apron at Butyoka Primary) construction \\| School  \nand mixed  \nfarm Co LTD \nContract Amount: UGX.", "metadata": {"headings": [{"headings_0": {"content": "Katengeta", "page": 27, "level": 8}}, {"headings_1": {"content": "IT A picture showing the crack on] |", "page": 27, "level": 3}}, [{"headings_0": {"content": "Katengeta", "page": 27, "level": 8}}, {"headings_1": {"content": "IT A picture showing the crack on] |", "page": 27, "level": 3}}]], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "110,690,490", "metadata": {"headings": [{"headings_0": {"content": "110,690,490", "page": 27, "level": 2}}, {"headings_1": {"content": "Katengeta", "page": 27, "level": 8}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date: UGX.", "metadata": {"headings": [{"headings_0": {"content": "110,690,490", "page": 27, "level": 2}}, {"headings_1": {"content": "Katengeta", "page": 27, "level": 8}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "105,155,966", "metadata": {"headings": [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n4.4 SCALE  \nThe GoU is implementing the micro scale irrigation programme in Bunyangabu District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nBunyangabu District received UGX. 157,240,075, out of UGX. 157,240,075 budgeted (100%) to implement the different activities. \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}, [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}], [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}], [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance;  \noe All the budgeted funds of UGX. 157,240,075 were received by the district.  \ne The district did not implement any incligible activities.  \noe The district maintained an up-to-date asset register of education facilities and \ne The District received all the budgeted--funds of UGX. 157,240,075~-out of UGX. 157,240,075 budgeted (100%). Out of the funds received UGX. 106,470,551 was spent on complementary activities. \ne Out of the total program receipts of UGX. 157,240,075, UGX. 106,470,551 (68%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 50,769,524 (32%). Details are in the table below.  \nItem Revised Warrants/ Total Variance % budget Release expenditure absorption", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "per  \npayment file)  \nA  \nD/B)\\*100 esos, \\| of A \\|", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "231009. Saal oO] Baal \\| 39,310,019 104,826,717 17,718,350 87,108,367, sd 3951009, oO] 88,752,201] 88,752,201, \\| 157,240,075 157,240,075 106,470,551 50,769,524 \\|", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, the under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that unspent funds were meant to procure and install irrigation demonstration sites, however, the contractor abandoned site and this was not done. However, the funds were re-voted and activities implemented in the FY 2023/2024.", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that procurements are initiated early enough to avoid these unspent balances. \n4.4.4 Implementation of the Micro irrigation program  \nParagraph 4.1.1, 4.1.3(c), 4.209), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness raising will be based on a communication strategy and user- oe  \nfriendly communication materials to be developed and issued by MAAIF.  \nThe approved farmer deposits the co-payment to the LG General Fund Account. e  \nFarmer's co-funding are budgeted, managed and accounted for using \nmobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. \nTwo (02) planned demonstration irrigation equipment had not been delivered to o \nselected farmers. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer acknowledged the shortcoming being the first year of implementation, however, he added that in the FY 2023/24 the outputs have been adequately quantified in the work plan and expenditure codes aligned to the program", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}]], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 29, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "He further added, the supplier abandoned the site, however funds were re-voted and the process to get another contractor was ongoing. \nRecommendation  \nThe Accounting Officer should ensure that activities are quantified to enable easy monitoring the implementation of activities and also expedite the process to have the equipment delivered and installed. \n4.5 OTHER ENTITY SPECIFIC FINDINGS \n4.5.1 Non-compliance with Disposal conditions  \nThe Public Procurement and Disposal Public Assets Act, 2003 (as amended) and PPDA Regulations, 2014 together with the Public Finance Management Act, 2015 have prescribed various requirements for the disposal of public assets. \nI reviewed the District\u2019s Board of survey report 22/23, and the assets register and noted that 3 vehicles had exceeded the recommended 5 years\u2019 useful life, and had their mileage above the recommended 250,000km, hence making all of them due for", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}]], "page": 29, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disposal.", "metadata": {"headings": [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], "page": 29, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A further review of the board of survey reports for the FY 2021/22 and 2022/23 revealed that 1 Tukutuku ambulance and 14 motorcycles had also been recommended for disposal and at the time of inspection November 2023 no action had been taken. Appendix 8 refers ' It-was- noted that the District lacked evidence of ownership in form of +itles-to 30 plots of land owned/controlled by the district as shown in Appendix 9. The absence of Land titles/ownership deeds affects the management and control functions of the District over the security of the land as it is exposed to a risk of encroachment and high litigation costs while settling land cases in court. The Accounting Officer explained that the process of acquiring land titles was constrained by resources however, the process was on-going in phased manner. The Accounting Officer should expedite the process of acquiring land titles. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. T have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bunyangabu District. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement", "metadata": {"headings": [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}, [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}]], "page": 29, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  \ne Obtain an understanding of internal contro! relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control.  \ne Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.  \n\u00a9 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its", "metadata": {"headings": [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], "page": 31, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mandate.", "metadata": {"headings": [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], "page": 31, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the audit matters. I describe these matters in auditor\u2019s  \nunless \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.0  \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL  \nThe Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to 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", "metadata": {"headings": [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}, [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}]], "page": 31, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}], "page": 32, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1  \nFunding of PDM Activities in the District \nThe HLG Core Implemeritation team was fully constituted and prepared all quarterly performance reports.  \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets  \nAll Parishes carried out training of households and enterprise group leaders  \nAll the 49 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \nUGX. 1,000,000,000 was transferred to 10 sampled SACCOs with evidence of submission of attestation form to the Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}]], "page": 32, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No amount was transferred to any PDM SACCO before signing the PRF financing agreement.  \nAll the Enterprise groups in all the PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).  \nAll the SACCOs had an updated PDM member registers as per the guidelines  \nAll the parishes carried out wealth ranking during identification of subsistence households by the CDO, Parish Chief, and LC1 chairpersons  \nUGX 49,027,752 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation  \nAll the PDM SACCOs accounted for all its PRF of UGX. 4,900,000,000.  \nAll the beneficiaries in the 10 parishes accessed loans from enterprise groups where they were members.  \nAll the beneficiaries received UGX 1,000,000 each for the 10 PDM SACCOs which was indicated in the SACCO records. \nNone of the beneficiary in the 10 PDM SACCOs had received PRF multiple times. All the beneficiaries in 10 PDM SACCOs had implemented same projects as in loan application.  \nAll the beneficiaries in the 10 PDM SACCOs had implemented their projects.  \nAll the PDC\u2019s were fully constituted and held quarterly meetings as per the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}]], "page": 33, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}], "page": 33, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the PDC\u2019s prepared parish priorities and action plans.  \nAll SACCOs elected a leadership vetting committee and inaugurated and the vetting criterion following the PAM SACCO hyelaws was approved and included in the minutes. \n5.1.3 Planning and Budget Performance  \nI reviewed the Bunyangabu District approved work plan and budget for PDM activities and noted the following. \n5.1.4 District  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that out of the 6 priorities received from 3 Sub Counties and 3 Town Councils; 3 were incorporated in the entity's budget/work plan, while 3 were not incorporated in the entity work plan and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}]], "page": 33, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgets.", "metadata": {"headings": [{"headings_0": {"content": "budgets.", "page": 34, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 1}}], "page": 34, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that there were several priorities received however there were no clear guidelines on the incorporation of the priorities in to the district budget for PDM. The District will streamline and incorporate the priorities in the subsequent years.", "metadata": {"headings": [{"headings_0": {"content": "budgets.", "page": 34, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 1}}, [{"headings_0": {"content": "budgets.", "page": 34, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 1}}]], "page": 34, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}], "page": 34, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n5.1.5 Late disbursement of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in \n1SACCOs received funding meant for Quarter one in the fourth quarter (June) o \nimplying that the disbursements delayed by 9 Months. The summary is in the table below and the details are in Appendix 10. \nNo. of SACCOs that received", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}]], "page": 34, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PRE", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 35, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "February", "metadata": {"headings": [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], "page": 35, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "June \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation  \nThe Accounting Officer should liaise with MoFPED to ensure timely release of funds. \n5.1.6 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. \n[noted that 10 PDM SACCOs had disbursed UGX. 1,075,500,000 (99%) out of o  \nthe PRF received of UGX. 1,079,758,090 leaving UGX. 4,258,090 (1%) undisbursed. Details are in the 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 \n\\* economic transformation by moving the 39% households--out-of the subsistence economy into the money economy, using the parish/ward as the epi-centre for", "metadata": {"headings": [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}, [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}]], "page": 35, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 36, "level": 3}}, {"headings_1": {"content": "February", "page": 35, "level": 1}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that MoFPED maintained a parish database of 49 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 55 gazetted parishes. This implies that 6 parishes were not planned for, thus not funded. Details of the unfunded parishes are in the table below;  \nCounty Sub County/Town  \nSN District Council Parishes 1 BUNYANGABU BUNYANGABU COUNTY BUHEESI  \nIRINDA  \n2 BUNYANGABU BUNYANGABU COUNTY BUHEESI  \nKYAMIYAGA  \n3 BUNYANGABU BUNYANGABU COUNTY BUKARA  \nBUSANDA  \n4 BUNYANGABU BUNYANGABU COUNTY BUKARA  \nBULYAMBAGHU  \n> 5 BUNYANGABU BUNYANGABU COUNTY RWIMI  \nRWEIHARA \\| 6 BUNYANGABU \\| BUNYANGABU COUNTY RWIMI", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 36, "level": 3}}, {"headings_1": {"content": "February", "page": 35, "level": 1}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| KARAMBI |", "metadata": {"headings": [{"headings_0": {"content": "| KARAMBI |", "page": 36, "level": 3}}, {"headings_1": {"content": "Development.", "page": 36, "level": 3}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nThe Accounting Officer explained that the parishes were fully gazetted administrative units which were excluded by MoFPED for funding as the District had no control.", "metadata": {"headings": [{"headings_0": {"content": "| KARAMBI |", "page": 36, "level": 3}}, {"headings_1": {"content": "Development.", "page": 36, "level": 3}}, [{"headings_0": {"content": "| KARAMBI |", "page": 36, "level": 3}}, {"headings_1": {"content": "Development.", "page": 36, "level": 3}}]], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring up this issue with MoFPED who should in turn consider the excluded parishes for funding in the subsequent disbursement in order to achieve the financial inclusion objective.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.8 Review 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, (22\"\u00b0 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 Supervisory Board checks the efficiency &-effectiveness of the Cooperative e \ninternal control systems. \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for o \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations \nManagement Response Structure \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}]], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I reviewed the operations of the PDC The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the 10 sampled PDM SACCOS, explained that there was \\| \nCommittees and noted the following; \nskill gap among the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 8}}, [{"headings_0": {"content": "Development", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Development", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 8}}]], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 37, "level": 8}}, {"headings_1": {"content": "Development", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o None of the PDC\u2019s prepared SACCO leaderships to parish 5-year plan.  \ndevelop parish 5 year plans but capacity building will be carried out to ensure plans are", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 37, "level": 8}}, {"headings_1": {"content": "Development", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. General", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "o All SACCOs held their first general The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by meeting more than 1 month after explained that there was PDM SACCOs Se  \na need to disburse funds", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cee,", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 37, "level": 2}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee SACCds Hie ceneret 39 aeg Bvel WelRg In 48 PDM Men)  \nreceiving the certificate of already received funds  \nregistration from the registrar which was a requirement to hold first general meeting as an evidence of registration of \\| the SACCO. nn  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 37, "level": 2}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. PDM SACCO eAll PDM SACCOs with fully The Accounting Officer constituted Boards did not hold attributed failure to hold", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 37, "level": 2}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to prepare 5 year-plans will lead to inadequate identification of development priorities and resource allocation thus undermining the objectives of the PDM and failure to hold the first general meeting within 1 month of registration may lead to the delay in disbursement of PRFs to the beneficiaries and project implementation. In addition, failure to hold regular Board meetings and to have a functioning Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 37, "level": 2}}], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "cee,", "page": 37, "level": 1}}], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Accounting Officer should ensure that the PDCs are trained to develop a parish 5 year plans for each parish that will guide in achieving the PDM objective. \ne The Accounting Officer should ensure constant follow-ups on the SACCO registration certificates from registrar to avoid the delays in holding First General Meetings and disbursements process. \nThe Accounting Officer should ensure that the SACCOs carryout the regular board e", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "cee,", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "cee,", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "cee,", "page": 37, "level": 1}}]], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Accounting Officer should ensure that sub committees are constituted and trained to coordinate the farming activities. \n5.1.9 Implementation  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}, [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}]], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.  \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cImplementation", "metadata": {"headings": [{"headings_0": {"content": "\u201cImplementation", "page": 39, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 38, "level": 1}}], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on release of the funds were \nTeams at HLG \nnot under the control of level. the entity. Training of Local \u00a9 The training of local experts was The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "\u201cImplementation", "page": 39, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 38, "level": 1}}, [{"headings_0": {"content": "\u201cImplementation", "page": 39, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 38, "level": 1}}], [{"headings_0": {"content": "\u201cImplementation", "page": 39, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 38, "level": 1}}]], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Experts", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 39, "level": 8}}, {"headings_1": {"content": "\u201cImplementation", "page": 39, "level": 2}}], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "carried out on 28/03/2023 after attributed this to delay of funds were released on guidelines from the", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 39, "level": 8}}, {"headings_1": {"content": "\u201cImplementation", "page": 39, "level": 2}}], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30/06/2022", "metadata": {"headings": [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "secretariat and facilitation on the training of the local experts which would not enable the core team to train before the release \nof the funds. \n= \n\\| \nFailure to submit consolidated training report to the PDM National Coordinator and carrying out training after funds were released may lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. Training of the local experts after funds had been released may lead to inappropriate use of PRF by households and enterprise groups. \nRecommendation  \n\u00b0 The Accounting Officer should ensure the consolidated reports are submitted to the PDM National Coordinator and the secretariat should ensure trainings are carried before funds are released for adequate mobilization of beneficiaries. \n\u00b0 The secretariat should ensure clear guidelines are issued and facilitation before releasing the funds to the SACCO accounts to allow sensitization, training, mobilization of the households so that the PRF are appropriately used by the households and enterprise groups to achieve the PDM objectives. \n5.1.10 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of - \nTier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0  \nthe Registrar of Cooperative Societies at the MollC, to complete the PLM SACCO registration process. \ne The Chairperson PDM SACCO shall from time to-time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was e  \nformed 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": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}, [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}]], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All SACCOs were not licensed to take The Accounting Officer SACCOs Under the on the business of lending under explained that the Microfinance  \nMicrofinance Institutions money lenders SACCOs are registered Institutions Money act as detailed in Appendix 12.  \nunder cooperative Lenders Act  \nsocieties Act and they As a result, enforcement of recovery are on their of PRF from beneficiaries by the PDM probationary period to SACCOs may be legally challenged acquire licenses from leading to loss of funds.  \nMicrofinance Institutions that allows extending financial services to its members.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer should ensure SACCOs obtain licenses as per the Microfinance Institutions Lenders Act to facilitate in provision of financial services to its members. \n5.1.11PDM 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 the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}, [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}]], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan applicant must be a member of a registered\u201csubsistence household on the o  \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \noe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \noe For 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 Selection and o27 ou of 126 farmer The Accounting Officer Implementation of enterprise/households  \nexplained that the Prioritized/Flagship implemented projects that are SACCOs were guided not from the priority commodity by the geological", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}, [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}], [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}]], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}, {"headings_1": {"content": "registration", "page": 40, "level": 8}}], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "list. Details are in Appendix 13.  \npriorities of the districts where \neach Failure to select and implement  \nprioritized projects may undermine geographical  \narea \nachievement of the pillar implemented different suitable commodity", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}, {"headings_1": {"content": "registration", "page": 40, "level": 8}}, [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}, {"headings_1": {"content": "registration", "page": 40, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}, {"headings_1": {"content": "registration", "page": 40, "level": 8}}]], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "priorities different from few selected for the district. \n", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}, [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}]], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance Policy for o All. PRF beneficiaries who carried The Accounting Officer Farming Enterprises out farming enterprises in 49 explained that the PDM SACCOs did not obtain guidelines for obtaining agricultural insurance policies insurance policy for from UAIS.  \nfarming enterprises are not in place and the Lack of recourse in form of  \ninsurance will expose the farming district still a wait for the guideline from the enterprises to the adverse effects  \nsecretariat.  \nof climate change and may result  \ninto failure to recover the loan", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "meeting, 48 PDM SACCOs had already received funds contrary to procedures. \nReceiving funds before the general meeting was conducted to elect the board and SACCO signatories may lead to mismanagement and loss of SACCO funds.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}, [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}]], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 41, "level": 8}}], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Accounting Officer should ensure consolidated priorities for the district are strictly selected and implemented. \ne The Accounting Officer should engage the secretariat for the guidelines on obtaining insurance policy \noe The accounting office should ensure timely election of SACCO board members and signatories before funds are released.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 41, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 41, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 41, "level": 8}}]], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cGitte,", "metadata": {"headings": [{"headings_0": {"content": "\u201cGitte,", "page": 42, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201cGitte,", "page": 42, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "\u201cGitte,", "page": 42, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201cGitte,", "page": 42, "level": 8}}], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 2}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 42, "level": 2}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 2}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 42, "level": 2}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| No Source", "metadata": {"headings": [{"headings_0": {"content": "| No Source", "page": 43, "level": 5}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 2}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved budget Actual Collections Variance Reasons for \\|  \nunder/over collection en,  \nEe Tax'Revenues) ; \\_  \n525 se a ee  \nan ee ee \n\\_  \n\\_\\|  \n\u2014 ee ee ee", "metadata": {"headings": [{"headings_0": {"content": "| No Source", "page": 43, "level": 5}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 2}}, [{"headings_0": {"content": "| No Source", "page": 43, "level": 5}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 2}}]], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bee", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Services Tax 72300,00\\| (TEE L\u2014= \n2797000 Land fees \nza a Be ee Licenses 9,590,600] 43,887,025] ans \u2014 Other tax revenues 135,000  \nNon-Tax Revenues a  \nOther Property income \nee Wee ee en Dividends", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}, [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}], [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}], [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}]], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OOO", "metadata": {"headings": [{"headings_0": {"content": "OOO", "page": 43, "level": 4}}, {"headings_1": {"content": "Bee", "page": 43, "level": 1}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rent pe ee ene", "metadata": {"headings": [{"headings_0": {"content": "OOO", "page": 43, "level": 4}}, {"headings_1": {"content": "Bee", "page": 43, "level": 1}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other property income (disposal ofessets) |_| Cid\u201c (\u2018$US (\u2018#\u2019((NNNN...", "metadata": {"headings": [{"headings_0": {"content": "Other property income (disposal ofessets) |_| Cid\u201c (\u2018$US (\u2018#\u2019((NNNN...", "page": 43, "level": 1}}, {"headings_1": {"content": "OOO", "page": 43, "level": 4}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sale of goods and services", "metadata": {"headings": [{"headings_0": {"content": "Other property income (disposal ofessets) |_| Cid\u201c (\u2018$US (\u2018#\u2019((NNNN...", "page": 43, "level": 1}}, {"headings_1": {"content": "OOO", "page": 43, "level": 4}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ber", "metadata": {"headings": [{"headings_0": {"content": "Ber", "page": 43, "level": 1}}, {"headings_1": {"content": "Other property income (disposal ofessets) |_| Cid\u201c (\u2018$US (\u2018#\u2019((NNNN...", "page": 43, "level": 1}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aaa", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 43, "level": 4}}, {"headings_1": {"content": "Ber", "page": 43, "level": 1}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administrative fees and licenses \n299,372,024 138,901,956 10 \u2014 Court fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 43, "level": 4}}, {"headings_1": {"content": "Ber", "page": 43, "level": 1}}, [{"headings_0": {"content": "aaa", "page": 43, "level": 4}}, {"headings_1": {"content": "Ber", "page": 43, "level": 1}}]], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rer", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other fines and Penalties \\| 160,000 (160,000)  \nMiscellaneous Revenue Pees 13,192,300 (13,192,300) eet Total Revenue \n487,597,963 282,485,281\\| 205412682; CC \n40 \nAppendix 2: Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}, [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}], [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}], [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}]], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "metadata": {"headings": [{"headings_0": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "rer", "page": 43, "level": 4}}], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nOutput Code \\| budget \\\\ \ncommenton \\| comment Response on  \n\\| J \\_indicators targets", "metadata": {"headings": [{"headings_0": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "rer", "page": 43, "level": 4}}, [{"headings_0": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "rer", "page": 43, "level": 4}}]], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "metadata": {"headings": [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ij \\| \\_ ii 01-AGRO- ' \n\\|  \n049 \n\\| No measure of \\| Not indicated \\| Awaiting \\| \\| INDUSTRIALIZATION \\| \nmobilization and of PDC mobilization \\| \\| \n\\| \\| management \\| \\| sensitization  \n\\| activities like and training \\|", "metadata": {"headings": [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}, [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}], [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}], [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}], [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}]], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \\| \\| \\| mobilization of \\| was \\| \n\\|  \n\\| \\| beneficiaries \\| \\| \\|  \n\\| \\| \\| \\| \\| \\| for training and \\| \n\\| \\|  \n\\| \\| \\| performance \\| \\| 5  \n\\|  \n\\| \\| 4. Lancs \\| evaluation \\| \\| \\|  \n\u2014  \n2  \nI L\\_ [Total A \\_ \nAppendix 3: Implementation of planned outputs  \n; \nFully implemented out-puts \n\\| No. Program Sub-program PIAP-out \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}]], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully Out-put expenditure activities implemented in the out- activities \n1 1202010201-Basic 04 12-HUMAN 01- Requirements Minimum and en  \nCAPITAL Education,Sports standards met by  \n358,689 DEVELOPMENT and skills  \nschools and training  \ninstitutions \n2 vpaNepGRE 03-Transport 09040106-Community  \noa Dearek \\_. kB Infrastructure and access & feeder roads  \n\u201e INFRASTRUCTU  \nand Community Access Services : constructed & maintained use  \nRE AND  \nRoad Malttenange ; SERVICES Development to facilitate market access \n\\| 3 01-AGRO- 01-Institutional 01020301-Value addition 010013 Support to INDUSTRIALIZA Strengthening and equipment acquired  \nagro-processing & \n41 \n02 01 \n253,571 . \n\\| Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}]], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 8}}, {"headings_1": {"content": "Budget", "page": 44, "level": 2}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully Out-put expenditure activities implemented in the out- activities Coordination \\| value UGX \"000\" Spur  \nTION", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 8}}, {"headings_1": {"content": "Budget", "page": 44, "level": 2}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "addition", "metadata": {"headings": [{"headings_0": {"content": "addition", "page": 45, "level": 1}}, {"headings_1": {"content": "Budget", "page": 45, "level": 8}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09-INTEGRATED", "metadata": {"headings": [{"headings_0": {"content": "addition", "page": 45, "level": 1}}, {"headings_1": {"content": "Budget", "page": 45, "level": 8}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "03-Transport", "metadata": {"headings": [{"headings_0": {"content": "03-Transport", "page": 45, "level": 2}}, {"headings_1": {"content": "addition", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TRANSPORT  \nInfrastructure and 16060502-Asset  \n000003 Facilities  \nINFRASTRUCTU Services Management 293,765 RE AND Management", "metadata": {"headings": [{"headings_0": {"content": "03-Transport", "page": 45, "level": 2}}, {"headings_1": {"content": "addition", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 45, "level": 1}}, {"headings_1": {"content": "03-Transport", "page": 45, "level": 2}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SERVICES \n0\u20ac6010120-Water resources deta (Quantity & Quality) 06-NATURAL  \nccllected and assessed", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 45, "level": 1}}, {"headings_1": {"content": "03-Transport", "page": 45, "level": 2}}, [{"headings_0": {"content": "Development", "page": 45, "level": 1}}, {"headings_1": {"content": "03-Transport", "page": 45, "level": 2}}]], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 45, "level": 1}}, {"headings_1": {"content": "Development", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "03 Water", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 45, "level": 1}}, {"headings_1": {"content": "Development", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CLIMATE Resources Budgeting 413,047 \n000006 Planning and \nManagement \nservice CHANGE, LAND  \nAND WATER \n1203010509- \nReduced morbidity and mortality due to 12-HUMAN 02 Population 01060204-Institutional HIV/AIDS, TB and CAPITAL Health, Safety and ccordination &", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}]], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "157,612", "metadata": {"headings": [{"headings_0": {"content": "157,612", "page": 45, "level": 1}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DEVELOPMENT Management management strengthened malaria and other communicable \ndiseases", "metadata": {"headings": [{"headings_0": {"content": "157,612", "page": 45, "level": 1}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, [{"headings_0": {"content": "157,612", "page": 45, "level": 1}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}]], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42 \n1,583,155 21 19 \nPartially Implemented out-puts  \nPeer \\| PIAP-Outs No \\| Program Sub-  \n\\| program \nBudget Out-put Total Out- Total No Number of No of No of put activitie fully partially activities \\| \nexpenditure s in the implemente implement that were not \\|  \nUGX \u2018000\u201d output d activities ed implemented", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}, [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}], [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}], [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}], [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}]], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 46, "level": 3}}, {"headings_1": {"content": "| Total", "page": 45, "level": 3}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201802 Population \\| 1203010509-Reduced 320165 Primary \\| 1,524,295.  \n= = a ee 1 \\| 12-HUMAN  \n01 0 \\|  \nCAPITAL \nHealth, Safety morbidity and mortality due to Health", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 46, "level": 3}}, {"headings_1": {"content": "| Total", "page": 45, "level": 3}}, [{"headings_0": {"content": "activities", "page": 46, "level": 3}}, {"headings_1": {"content": "| Total", "page": 45, "level": 3}}]], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "care", "metadata": {"headings": [{"headings_0": {"content": "care", "page": 46, "level": 11}}, {"headings_1": {"content": "activities", "page": 46, "level": 3}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DEVELOPMENT and \nHIV/AIDS, TB and malaria and services  \nManagement other communicable diseases  \n01- 1202010201-Basic 320003 Assets : i] Education,Spo Requirements and Minimum and Facilities  \nrts and skills standards met by schools and Management  \ntraining institutions  \ni  \n2 \\| 12-HUMAN 02 Population 1203010509-Reduced 320165 Primary  \n01", "metadata": {"headings": [{"headings_0": {"content": "care", "page": 46, "level": 11}}, {"headings_1": {"content": "activities", "page": 46, "level": 3}}, [{"headings_0": {"content": "care", "page": 46, "level": 11}}, {"headings_1": {"content": "activities", "page": 46, "level": 3}}]], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Eat", "metadata": {"headings": [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CAPITAL \nHealth, Safety morbidity and mortality due to  \nHealth care \\| DEVELOPMENT and  \nHIV/AIDS, TB and malaria and  \nservices Management other communicable diseases \nTotal I \\| 1 AD a \nAppendix 4: Utilization of the Wage Budget \nDepartment Approved Supplementary Revised Budget Warrants Expenditure Unspent", "metadata": {"headings": [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}, [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}], [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}], [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}], [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}]], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Eat", "page": 46, "level": 5}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 1,212,939,126 630,608,568 1,843,547,694 1,843,547,694 1,283,496,406 560,051,288 Community based 155,288,000 - 155,288,000 155,288,000 140,491,161 14,796,839 services \nEducation 7,727 864,123 6,337,988,941 14,065,853,064 14,065,853,064 8,482,481,769 5,583,371,295 Finance 157,936,000 - 157,936,000 157,936,000 145,748,339 12,187,661 Health 3,986,552,865 5,834,036,967 9,820,589,832 9,820,589,832 4,491,782,107 5,328,807,725 Internal audit 25,972,000 = 25,972,000 25,971,998 25,745,937 226,061 : \n301,400,000 301,400,000 249,194,500 52,205,500 Planning unit 53,639,000 - 53,639,000 53,639,000 47,144,931 6,494,069 Production 248,064,948 1,029,954,132 1,278,019,080 1,278,019,080 343,164,186 934,854,894 \n43 \nStatutory bodies 219,413,471 100,000,000 319,413,471 319,413,471 247,761,666 71,651,805 \\| Trade, industry and 48,124,999 = 48,124,999 48,124,999 40,606,573 7,518,426 local development  \n; Water 100,800,000 eT 100,800,000 100,800,000 95,149,179 5,650,821 \u00a9 Works 139,152,000 - 139,152,000 139,152,000 132,399,492 6,752,508 Total  \n14,257,146,532 14,052,588,608 28,309,735,140 28,309,735,138 15,725,166,246 12,584,568,892 \\| \nAppendix 5: Irregularity in allocation of program expenditure by category \nSN. Category Descripti Approved Ideal Actual Variance Expenditures Expenditure Variance Remarks on budget allocation budget (%) allocation (%)  \n(%) Allocation (%)", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}]], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%)", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 47, "level": 2}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], "page": 47, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B) (\u00a9) (D)=(B/A) (E)=(C- (G) (H)=(G/F) (D=(C-", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 47, "level": 2}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], "page": 47, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D) H)", "metadata": {"headings": [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], "page": 47, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 RWSSG \\| \\|  \n(a) New capital Minimum 160,242,028 Min. 65% 78 -13 155,022,006 75 -10 developments of 65%  \nthat includes  \nwater and \nsanitation facilities \n(b) Rehabilitation of Maximum 45,355,000 Max. 25% 22 3 45,355,000 22 -3 water facilities of 25% \n(c) Investment Maximum 0 Max. 10% 0 10 0 \\_ 0 servicing costs of 10% \nTotal RWSSG 205,597,028 100 0 200,377,006 (A) \n2 PWSG I \n44 \n(a) New capital Minimum 219,497,507 Min. 85% 100  \n212,670,296 developments of 85%  \nthat includes  \nwater and  \nsanitation  \nfacilities  \n(b) Investment Maximum 0  \nMax. 15% 0  \nservicing costs of 15% \nTotal PWSG 219,497,507 100 212,670,296 97 \nAppendix 6: Project Completion SN Water Projects/facilities \n1 Extension of Yerya GFS in Kaina B and Ntambi in Rwimi Sub County  \n2 Extension of Yerya GFS in Nyabusese to Kitonzi P.S and Rwenkuba to  \nMugoma B P.S in Kibiito Sub County \nActual Variance Planned Expenditure Variance Audit  \n\\| quantity quantity expenditure (UGX) (UGX) Remarks 7777", "metadata": {"headings": [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}, [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}]], "page": 47, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], "page": 48, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 60,000,000 57,838,654 2,161,346 \\|  \n1 1 0 61,219,057 50,738,997 10,480,060 \nExtension of Pohe GFS from Mukijungu to Mutiti and 1 Kabonero B in Kabonero Sub Count \n1 0 31,000,000 29,269,994 1,730,006 \nExtension of Yerya GFS in  \nKyatwa to Ntabago in Kibiito Sub County  \n5 Ri estoration of Pohe GFS distribution line  \nin Kabonero Sub County  \n6 Extension of Pohe GFS from Mugoma B P.S to Bishop Kyaligonza Memorial Secondary School, Mugoma Church and the neighboring community Rehabilitation of Nsuura GFS  \nin Kyamukube Town Council  \nRestoration of Pohe GFS transmission pipe line  \nin Bukara Sub County  \nTotal \n1 1 0 49,025,660 45,999,190 3,026,470 1 1 0 49,252,790 46,427,545 2,825,245 1 1 0 12,357,520 11,666,000 691,520 \n6,020,000 5,624,000 396,000 \n48,870,000 46,426,500 2,443,500 \\{  \n317,745,027 293,990,880 23,754,147 \n45 \nAppendix 7: Timeliness of procurements \nBudgeted Amount Expenditure  \nSN Audit Remark (UGX)  \n(UGX) \nExtension of Yerya GFS in Kaina B and Ntambi in Rwimi Sub County\\_  \n2 Extension of Yerya GFS in Nyabusese to Kitonzi P.S and Rwenkuba to \nMugoma B P.S in Kibiito Sub County 3 \nExtension of Pohe GFS from Mukijungu to Mutiti and Kabonero B in Kabonero Sub County  \n4 Extension of Yerya GFS in  \nKyatwa to Ntabago in Kibiito Sub County \\_\\_ \n60,000,000  \n57,838,654 The advert was ran on 30th June 2022 and the contract signed on 15th December 2022. \n61,219,057  \n50,738,997 The advert was ran on 30th June 2022 and the contract signed on 15th December 2022. \n\u2014 31,000,000 \n29,269,994 The invitation was sent on 17\" April 2023 and the contract signed on 16th ae", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}]], "page": 48, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2023.", "metadata": {"headings": [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], "page": 49, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[  \n79,025,660 \n45,999,190 The invitation was sent on 8th May 2023 and the contract signed on 1% June 2023. \nRestoration of Pohe GFS distribution line  \n49,252,790 \n46,427,545 The invitation was sent on 8th May 2023 and the contract signed on 1st June in Kabonero Sub County \\| 2023.  \n6 \nExtension of Pohe GFS from Mugoma B P.S to Bishop Kyaligonza Memorial Secondary School, Mugoma Church and the neighboring community 7 Rehabilitation of Nsuura GFS \nL Kyamukube Town Council 8 \nRestoration of Pohe GFS transmission pipe line in Bukara Sub Coun \n12,357,520 11,666,000 The invitation was sent on 8th May 2023 and the contract signed on ist June 2023. \n: \n6,020,000 \n5,624,000 The invitation was sent on 8th May 2023 and the contract signed on ist June \\_\\_\\| 2023.  \n48,870,000 \n46,426,500 The invitation was sent on 8th May 2023 and the coniract signed on 1st June 2023.  \nN 317,745,027 \\| 293,990,880 \n46", "metadata": {"headings": [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}, [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}]], "page": 49, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 8: Non-compliance with Disposal conditions", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Non-compliance with Disposal conditions", "page": 50, "level": 3}}, {"headings_1": {"content": "| 2023.", "page": 49, "level": 4}}], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/n Type of M/v or M/cycle Registration Status 1 Double Cabin Hilux LG0173-14 Grounded \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Non-compliance with Disposal conditions", "page": 50, "level": 3}}, {"headings_1": {"content": "| 2023.", "page": 49, "level": 4}}, [{"headings_0": {"content": "Appendix 8: Non-compliance with Disposal conditions", "page": 50, "level": 3}}, {"headings_1": {"content": "| 2023.", "page": 49, "level": 4}}]], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UG-0418R", "metadata": {"headings": [{"headings_0": {"content": "UG-0418R", "page": 50, "level": 1}}, {"headings_1": {"content": "Appendix 8: Non-compliance with Disposal conditions", "page": 50, "level": 3}}], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grounded", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Double Cabin HIL 28D Ford Ranger Pickup \n4 \nFord Ranger Pickup \nLG 0001-158", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}, [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}]], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oThe vehicle consuming oil  \nThis is one sign that the engine needs overhaul  \nThis is therefore to request the vehicle be taken to cooper Uganda ltd the dealers of ford vehicles for a fully detailed assessment.  \noFaulty gear box gears not engaging and it currently parked at the hospital parking yard. i UG 3463R  \neNot running and it was taken to cooper motors for assessment and repairing. Assessment and quotation showed costs of UGX 78,714,793 so that it can be worked on.  \n7 E-Ranger ambulance UDX 025Z Grounded  \n6 Honda Motorcycle (110CC) UG 1738M  \nGrounded  \n2 Motor cycle UG- 2808-M Grounded  \n8 Yamaha AG LG 015914  \n9 Yamaha AG LG 015314  \n10 Motor cycle UG- 1738-M  \ndl, YAMAHA LG 017914 Grounded  \nle Yamaha AG LG 014414  \n13 Motor cycle Yamaha LG 0103114 Grounded  \n14 Motor cycle LG 0127-14 Grounded  \n15 Motor cycle UG 0931M Grounded  \n16 Motor cycle LG 019814 Grounded \n- 17 Motor cycle LG 0168-14 Grounded \n47 \nAppendix 9: Lack of Land titles  \nS/N ITEM \\_\\_\\| status OWNERSHIP 1 Headquarters Deed plan  \nTooro Kingdom 2 Kibiito Town Council  \n\\_\\_\\| Deed plan  \nTooro Kingdom 3\\_\\| Rwimi Town Council", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}, [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}]], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Title out ( not yet picked from MZO)  \nBDLG 4 Rubona Town Council Not yet surveyed  \nBDLG 5 Kyamukube Town Council Survey in progress  \nBDLG 6 Kakinga Town Council Deed plan  \nBDLG 7 Kabonero Sub County Deed plan  \nBDLG 8 Rwimi Sub County Not yet surveyed BDLG 9 Kisomoro Sub County \\_ Not yet surveyed  \nBDLG 10 Kiyombya Sub County\\_ Deed plan BDLG 11 Kibiito Sub County Survey ongoing BDLG 12 Buheesi Sub County \\_\\|\\_ Not yet surveyed  \nBDLG 13 Kibiito HC IV", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], "page": 51, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Te Deed plan", "metadata": {"headings": [{"headings_0": {"content": "Te Deed plan", "page": 51, "level": 3}}, {"headings_1": {"content": "Grounded", "page": 50, "level": 1}}], "page": 51, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tooro Kingdom land 14 Police Headquarters  \nTooro Kingdom land 15 Kibiito Prison  \n[not Area land committee stage  \nTooro Kingdom land 16 Rwimi Prison yet surveyed BDLG 17 Kisomoro HC II  \nFinal surveys BDLG 18 Kicuucu PIIDA land Not yet surveyed  \nMoW  \n19 Rubona HC II Under acquisition BDLG  \n20 Nyakigumba forest reserve  \nSurvey process  \nTooro Kingdom land 21 Nyakinoni forest reserve Not surveyed  \nTooro Kingdom land 22 Kisomoro land Not yet Surveyed Ministry of Agriculture 23 Towser Kabahanga HC Not yet Surveyed BDLG  \n24 HC Not yet Surveyed BDLG 25 Kakinga TC Deed plan BDLG 26 Kiyombya SC Deed plan  \nBDLG  \n27 Mujunju HC II  \nDeed Plan Stage  \nBDLG  \n28 Kabonero HC II  \nDeed Plan Stage  \nBDLG  \n29 Kahondo HC II  \nDeed Plan Stage  \nBDLG \n48", "metadata": {"headings": [{"headings_0": {"content": "Te Deed plan", "page": 51, "level": 3}}, {"headings_1": {"content": "Grounded", "page": 50, "level": 1}}, [{"headings_0": {"content": "Te Deed plan", "page": 51, "level": 3}}, {"headings_1": {"content": "Grounded", "page": 50, "level": 1}}]], "page": 51, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IM out ( Not yet picked from MZO)", "metadata": {"headings": [{"headings_0": {"content": "IM out ( Not yet picked from MZO)", "page": 52, "level": 2}}, {"headings_1": {"content": "Te Deed plan", "page": 51, "level": 3}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30 Kyamukube TC \nKiboota HC II", "metadata": {"headings": [{"headings_0": {"content": "IM out ( Not yet picked from MZO)", "page": 52, "level": 2}}, {"headings_1": {"content": "Te Deed plan", "page": 51, "level": 3}}, [{"headings_0": {"content": "IM out ( Not yet picked from MZO)", "page": 52, "level": 2}}, {"headings_1": {"content": "Te Deed plan", "page": 51, "level": 3}}]], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Survey", "metadata": {"headings": [{"headings_0": {"content": "Survey", "page": 52, "level": 2}}, {"headings_1": {"content": "IM out ( Not yet picked from MZO)", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ongoing", "metadata": {"headings": [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Instruction to survey 32 katugunda Seed School \nAppendix 10: Late disbursement of funds to PDM SACCOs =  \nSN Date of release \nNo. of PDM SACCOs paid on the date \nAmount paid on the date Remarks \n1 21/10/2022 47 1,175,000,000 ! 2 14/02/2023 1 25,000,000 \\|  \n3 31/03/2023 48 1,200,000,000 \\| \n4 26/05/2023 48 1,200,000,000 \n5 30/05/2023 48 1,200,000,000  \n6 30/06/2023 4 100,000,000 \\| \nTotal 196 4,900,000,000 \nAppendix 11: Failure on disbursement of Parish Revolving Fund (PRF \nSN Vote Name Parish Name \nTotal PRF received Total BENS", "metadata": {"headings": [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}, [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}]], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "%age", "metadata": {"headings": [{"headings_0": {"content": "%age", "page": 52, "level": 2}}, {"headings_1": {"content": "ongoing", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(2021/2022 & Disbursements iia Name  \ndisbursed", "metadata": {"headings": [{"headings_0": {"content": "%age", "page": 52, "level": 2}}, {"headings_1": {"content": "ongoing", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 52, "level": 2}}, {"headings_1": {"content": "%age", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A) \\| (B) (C) = (B/A)  \n' Bunyangabu KABAALE KIBIITO KABAALE KIBIITO 107,975,809  \nThe funds were - 1 DLG 103,200,000 96% 0  \nPDM SACCO  \nnot all disbursed: Bunyangabu DLG  \nCENTRAL KIBIITO 107,975,809 108,200,000  \n2 CENTRAL WARD PDM SACCO \nThe funds were : 100% all disbursed: not \nBunyangabu DLG WEST KIBIITO 107,975,809  \nThe funds were  \n3 WEST WARD 109,700,000 100% \\| PDM SACCO  \nnot all disbursed \nBunyangabu DLG LYAMABWA 107,975,809 108,000,000 The funds were 4 LYAMABWA KISOMORO PDM \nSACCO \nBunyangabu DLG en CENTRAL 107,975,809 5  \nNYAKIGUMBA PDM \nSACCO \n100%  \nnot all disbursed \nThe funds were 109,700,000 100% not all disbursed \n6 Bunyangabu DLG EAST  \n107,975,809 109,700,000 100% The funds were \n49 \nNYAKIGUMBA NYAKIGUMBA PDM  \nnot all disbursed SACCO  \nBunyangabu DLG SOUTH 107,975,809  \nThe funds were SOUT  \n7  \nNYAKIGUMBA PDM  \n109,000,000 100% not all disbursed =  \nSACCO  \nBunyangabu DLG WEST WEST 107,975,809  \nBR sen HOS /000/000 Ene were \nThe funds ' NYAKIGUMBA not all disbursed Bunyangabu DLG WESTERN 107,975,809  \n9 WESTERN WARD RUBONA PDM 104,000,000 96%  \nSACCO  \n\\|  \n10 Bunyangabu DLG CENTRAL CENTRAL RUBONA 107,975,809  \nThe funds were RUBONA 111,000,000 100%  \nPDM SACCO ee Total 107,975,8090 1,075,500,000  \n15% \nAppendix 12: Transfer of PRF to un-licensed SACCOs  \nSN. Vote Name  \nParish Name Name of SACCO  \nIs the SACCO registered Remarks  \nunder  \nMicrofinance  \nInstitutions money lenders  \nact 2016? (Yes/No)  \n1 Bunyangabu DLG KABAALE <IBIITO KABAALE KIBIITO PDM No  \nThe SACCO is not registered under: SACCO lenders Microfinance Institutions money act 2016  \n. 2 Bunyangabu DLG CENTRAL WARD CENTRAL KIBIITO PDM No  \nThe SACCO is not registered under SACCO  \nMicrofinance Institutions money  \n3 Bunyangabu DLG WEST WARD WEST KIBIITO PDM No", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}, [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}]], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 53, "level": 4}}, {"headings_1": {"content": "(Loans)", "page": 52, "level": 2}}], "page": 53, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u  \n4 Bunyangabu DLG LYAMABWA LYAMABWA KISOMORO No", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 53, "level": 4}}, {"headings_1": {"content": "(Loans)", "page": 52, "level": 2}}], "page": 53, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 53, "level": 3}}, {"headings_1": {"content": "| SACCO", "page": 53, "level": 4}}], "page": 53, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "50 \nlenders act 2016  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 53, "level": 3}}, {"headings_1": {"content": "| SACCO", "page": 53, "level": 4}}, [{"headings_0": {"content": "| PDM SACCO", "page": 53, "level": 3}}, {"headings_1": {"content": "| SACCO", "page": 53, "level": 4}}]], "page": 53, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], "page": 53, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The SACCO is not registered under Microfinance Institutions money lenders act 2016 \n\u2014\u2014\u2014\u2014\u2014 Bunyangabu DLG CENTRAL CENTRAL NYAKIGUMBA No NYAKIGUMBA PDM SACCO \nBunyangabu DLG EAST  \nEAST NYAKIGUMBA PDM No NYAKIGUMBA SACCO \n/ Bunyangabu DLG SOUTH SOUTH NYAKIGUMBA No NYAKIGUMBA PDM SACCO \n8 Bunyangabu DLG \\| WEST  \nWEST NYAKIGUMBA PDM No NYAKIGUMBA SACCO \n9 Bunyangabu DLG WESTERN WARD WESTERN RUBONA PDM No SACCO \n10 Bunyangabu DLG CENTRAL RUBONA CENTRAL RUBONA PDM No SACCO \nThe \\| SACCO is not registered under Microfinance Institutions money lenders act 2016  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016  \nThe SACCO is not registered under: Microfinance Institutions money lenders act 2016  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nVote Name Parish Name  \nList of Are the  \nHow many Number of How many of How many of SACCO flagship flagship enterprises PDM the the farming projects per projects are enterprises enterprises enterprises are SACCO consistent with implementing  \nare farming from the  \nthe priority flagship enterprises priority commodities projects  \ncommodity list selected by the  \nLG?", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}, [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}]], "page": 53, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Bunyangabu KABAALE KABAALE Banana, Irish No 14 15 14 14 DLG KIBIITO KIBIITO PDM potatoes  \nselling  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], "page": 54, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], "page": 54, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Bunyangabu CENTRAL CENTRAL Banana, No 10 11 11 10 DLG WARD KIBIITO PDM Piggery,", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 4}}, {"headings_1": {"content": "| PDM SACCO", "page": 53, "level": 3}}], "page": 54, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Vegetables", "metadata": {"headings": [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, {"headings_1": {"content": "=|", "page": 53, "level": 4}}], "page": 54, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \n51", "metadata": {"headings": [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, {"headings_1": {"content": "=|", "page": 53, "level": 4}}, [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, {"headings_1": {"content": "=|", "page": 53, "level": 4}}]], "page": 54, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Bunyangabu WEST WARD WEST Banana, Irish No 9 15 15 13 DLG", "metadata": {"headings": [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, {"headings_1": {"content": "=|", "page": 53, "level": 4}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nKIBIITO PDM Potatoes, Vegetables SACCO \n4, Bunyangabu LYAMABWA LYAMABWA Banana, irish No 10 16 16 10 DLG KISOMORO Potatoes,  \npDM sacco Piggery, Diary  \nfarming", "metadata": {"headings": [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, {"headings_1": {"content": "=|", "page": 53, "level": 4}}, [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, {"headings_1": {"content": "=|", "page": 53, "level": 4}}], [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, {"headings_1": {"content": "=|", "page": 53, "level": 4}}]], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Bunyangabu CENTRAL CENTRAL Banana, Dairy No 7 12 8 18 DLG NYAKIGUMBA NYAKISUMBA \\| farming, Irish  \nPDM sacco Potatoes,", "metadata": {"headings": [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, {"headings_1": {"content": "=|", "page": 53, "level": 4}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Piggery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Vegetables", "page": 54, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6. Bunyangabu EAST EAST Banana, Yes 13 13 13 13 DLG NYAKIGUMBA NYAKISUMBA Piggery  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Vegetables", "page": 54, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Vegetables", "page": 54, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Bunyangabu SOUTH SOUTH Banana, Irish No 9 15 15 7 DLG NYAKIGUMBA NYAKISUMBA \\| Potatoes,  \nPDM sacco Piagery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Vegetables", "page": 54, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Vegetables", "page": 54, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Bunyangabu WEST WEST Banana, Dairy No 10 14 14 12 DLG NYAKIGUMBA NYAKISUMBA \\| farming, Irish  \nPDM SACCO\\_ Potatoes,", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Vegetables", "page": 54, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Vegetables", "page": 54, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Piggery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9, Bunyangabu WESTERN WESTERN Piggery, No 8 11 11 5 DLG WARD RUBONA Onions, Dairy  \nPDM sacco farming,  \nBanana \n", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Piggery", "page": 55, "level": 1}}, [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Piggery", "page": 55, "level": 1}}]], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Bunyangabu CENTRAL CENTRAL Banana, No 7 9 9 7 DLG RUBONA RUBONA Onions,  \nPa piggery,  \nPoultry, Irish  \npotatoes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, {"headings_1": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 55, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "97 131 126 \\|= \n52", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 55, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 55, "level": 1}}, [{"headings_0": {"content": "Total", "page": 55, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 55, "level": 1}}]], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}